Board Meeting Details

The Board of Directors meeting was held on Thursday, August 13, 2026. It commenced at 3:00 PM and concluded at 4:00 PM. The Board inter alia considered and approved the unaudited standalone financial results for the quarter ended June 30, 2026, as recommended by the Audit Committee.

Financial Results Overview (Quarter ended June 30, 2026)

The financial results are presented in Rupees Lakh on a standalone basis.

Income Statement:

  • Revenue from Operations: ₹60.50 Lakh, comprising solely of Interest Income (₹60.30 Lakh).
  • Total Income (I+II): ₹60.80 Lakh.
  • Total Expenses (IV): ₹29.00 Lakh, broken down as:
  • Employee Benefits Expense: ₹6.05 Lakh
  • Finance Costs: ₹5.42 Lakh
  • Depreciation and amortization expense: ₹0.01 Lakh
  • Other expenses: ₹14.52 Lakh
  • Profit/(loss) before tax (V-VI): ₹31.80 Lakh.
  • Tax expense: None reported for the current quarter.
  • Profit/(loss) for the period (IX+XII): ₹31.80 Lakh.
  • Total Comprehensive Income for the period (XIII+XIV): ₹31.80 Lakh.

Earnings Per Share (EPS):

  • Basic EPS (for continuing operations): ₹0.13
  • Diluted EPS (for continuing operations): ₹0.13

Comparative Figures:

  • Quarter ended March 31, 2026 (Audited): Reported a loss before tax of ₹229.68 Lakh and a loss for the period of ₹229.68 Lakh. EPS was (₹0.90).
  • Quarter ended June 30, 2025 (Unaudited): Reported a profit for the period of ₹42.25 Lakh. EPS was ₹0.17.
  • *Year ended March 31, 2026 (Audited):** Reported a loss before tax of ₹118.06 Lakh and a profit for the period of ₹141.14 Lakh after accounting for a deferred tax of ₹0.06 Lakh and earlier tax adjustments of ₹23.02 Lakh. EPS was ₹0.56.

*Note: Figures for the quarter ended March 31, 2026, are balancing figures between the audited annual figures and published year-to-date figures up to the third quarter.

Balance Sheet & Capital Structure:

  • Paid-up Equity Share Capital: 25,40,440 shares (unchanged from previous periods).
  • Face Value per share: ₹10.00 (unchanged).
  • Reserves (excluding revaluation reserve): ₹86.61 Lakh (as of March 31, 2026).

Notes to the Financial Results

1. The financial results were approved by the Board of Directors in their meeting on August 13, 2026.

2. The Statutory Auditors, MARK & Co. (Firm Registration No. 142902W), have carried out a limited review of the results.

3. The results are prepared in accordance with Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013.

4. Previous period figures have been regrouped wherever necessary.

5. There are no qualifications in the Limited Review Report issued by the Auditor.

6. The Company operates in one segment only: Investment and Loan activities. Segment reporting is not applicable.

Auditor's Limited Review Report

MARK & Co., Chartered Accountants, issued an unqualified limited review report dated August 13, 2026. Based on their review, conducted in accordance with SRE 2410, nothing has come to their attention that causes them to believe the Statement contains any material misstatement or has not disclosed the information required by SEBI LODR Regulations.