Financial Results Overview

Income Statement Performance (Half Year Ended September 30, 2026)

  • Total Income: ₹306.13 lakhs (compared to ₹38.65 lakhs in FY2026)
  • Employee Benefits Expense: ₹11.89 lakhs (compared to ₹26.20 lakhs in FY2026)
  • Finance Costs: ₹0.05 lakhs (compared to ₹0.02 lakhs in FY2026)
  • Depreciation and Amortization: ₹2.06 lakhs (compared to ₹4.12 lakhs in FY2026)
  • Other Expenses: ₹80.35 lakhs (compared to ₹82.88 lakhs in FY2026)
  • Total Expenses: ₹94.35 lakhs (compared to ₹113.22 lakhs in FY2026)
  • Profit Before Tax: ₹211.78 lakhs (compared to loss of ₹74.57 lakhs in FY2026)
  • Net Profit for Period: ₹211.78 lakhs (compared to loss of ₹74.57 lakhs in FY2026)
  • Total Comprehensive Income: ₹211.78 lakhs (compared to loss of ₹74.57 lakhs in FY2026)

Quarterly Performance (Q2 FY2027)

  • Total Revenue: ₹245.47 lakhs (Q1 FY2027: ₹60.66 lakhs)
  • Employee Benefits Expense: ₹5.07 lakhs (Q1: ₹6.82 lakhs)
  • Finance Costs: ₹0.03 lakhs (Q1: ₹0.02 lakhs)
  • Depreciation: ₹1.03 lakhs (Q1: ₹1.03 lakhs)
  • Other Expenses: ₹43.39 lakhs (Q1: ₹36.96 lakhs)
  • Total Expenses: ₹49.52 lakhs (Q1: ₹44.83 lakhs)
  • Profit Before Tax: ₹195.95 lakhs (Q1: ₹15.83 lakhs)
  • Net Profit: ₹195.95 lakhs (Q1: ₹15.83 lakhs)

Earnings Per Share

  • Basic EPS (Continuing Operations): ₹1.55 for Q2 FY2027, ₹1.68 for H1 FY2027
  • Diluted EPS (Continuing Operations): ₹1.55 for Q2 FY2027, ₹1.68 for H1 FY2027
  • Basic EPS (FY2026): -₹0.59

Balance Sheet Position (Half Year Ended September 30, 2026)

  • Property, Plant & Equipment: ₹291.80 lakhs (FY2026: ₹294.70 lakhs)
  • Cash and Cash Equivalents: ₹2.37 lakhs
  • Bank Balances (other): ₹200.00 lakhs (FY2026: ₹20.50 lakhs)
  • Loans: ₹28.48 lakhs (FY2026: ₹30.42 lakhs)
  • Other Financial Assets: ₹31.22 lakhs (FY2026: ₹26.01 lakhs)
  • Current Tax Assets: ₹202.70 lakhs (FY2026: ₹211.55 lakhs)
  • Other Current Assets: ₹464.77 lakhs (FY2026: ₹335.28 lakhs)
  • Total Current Assets: ₹756.57 lakhs (FY2026: ₹629.98 lakhs)
  • Total Assets: ₹1,048.37 lakhs

Liabilities and Equity

  • Equity Share Capital: ₹1,261.94 lakhs (unchanged from FY2026)
  • Other Equity: Negative ₹2,596.05 lakhs (FY2026: Negative ₹2,807.83 lakhs)
  • Total Equity: Negative ₹1,334.11 lakhs (FY2026: Negative ₹1,545.89 lakhs)
  • Borrowings: ₹1,868.02 lakhs (FY2026: ₹1,872.02 lakhs)
  • Trade Payables: ₹12.98 lakhs (FY2026: ₹9.73 lakhs)
  • Other Financial Liabilities: ₹100.86 lakhs (FY2026: ₹99.68 lakhs)
  • Current Tax Liabilities: ₹108.82 lakhs (FY2026: ₹194.44 lakhs)
  • Other Current Liabilities: ₹0.00 lakhs
  • Total Current Liabilities: ₹2,090.68 lakhs (FY2026: ₹2,175.87 lakhs)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Profit Before Tax: ₹211.78 lakhs
  • Depreciation: ₹2.06 lakhs
  • Profit on Sale of Fixed Assets: ₹293.68 lakhs
  • Operating Profit Before Working Capital Changes: Negative ₹79.84 lakhs
  • Changes in Other Current Assets: ₹5.47 lakhs
  • Changes in Trade Payables: ₹3.36 lakhs
  • Changes in Other Financial Liabilities: Negative ₹84.44 lakhs
  • Cash Flow from Operating Activities: Negative ₹155.45 lakhs
  • NET CASH FROM OPERATING ACTIVITIES: Negative ₹155.45 lakhs
  • Purchase of Fixed Assets: ₹0.12 lakhs
  • Sale of Property, Plant & Equipment: ₹294.64 lakhs
  • Profit on Sale of Fixed Assets: ₹0.00 lakhs
  • Payment Received on Loan Granted: ₹20.50 lakhs
  • NET CASH USED IN INVESTING ACTIVITIES: ₹315.02 lakhs
  • Decrease in Short Term Borrowings: Negative ₹4.00 lakhs
  • NET CASH USED IN FINANCING ACTIVITIES: Negative ₹4.00 lakhs
  • NET INCREASE IN CASH: ₹155.57 lakhs
  • Cash and Cash Equivalents at April 1, 2026: ₹46.80 lakhs
  • Cash and Cash Equivalents at September 30, 2026: ₹202.37 lakhs

Capital Structure

  • Paid-up Equity Share Capital: ₹1,261.94 lakhs (Face Value ₹10 per share)
  • Reserves: ₹4,408.75 lakhs (excluding Revaluation Reserves)