Key Financial Figures - Quarter Ended September 30, 2026 (₹ in Lakhs)

Revenue & Income:

  • Interest Income: ₹4,602.47
  • Sale of Shares: ₹723.11
  • Other Operating Income: ₹1,329.21
  • Total Revenue from Operations: ₹6,654.79
  • Other Income: ₹86.77
  • Total Income: ₹6,741.56

Expenses:

  • Finance Costs: ₹125.97
  • Impairment of financial instruments: ₹246.61
  • Purchases of Stock-in-Trade: ₹722.38
  • Employee Benefits Expense: ₹50.07
  • Depreciation and Amortization Expenses: ₹31.30
  • Other expenses: ₹2,796.92
  • Total Expenses: ₹3,982.64

Profitability:

  • Profit before tax: ₹2,758.92
  • Tax Expense:
  • Current Tax: ₹750.38
  • Income Tax Adjustment: (₹146.47)
  • Deferred Tax: (₹57.49)
  • Profit for the period: ₹2,212.50
  • Total Comprehensive Income for the period: ₹2,211.81

Earnings Per Share (Face Value ₹5 each):

  • Basic EPS: ₹1.16 (Not Annualized)
  • Diluted EPS: ₹1.16 (Not Annualized)

Key Financial Figures - Half-Year Ended September 30, 2026 (₹ in Lakhs)

Revenue & Income:

  • Interest Income: ₹9,623.81
  • Sale of Shares: ₹1,658.36
  • Other Operating Income: ₹2,623.65
  • Total Revenue from Operations: ₹13,905.82
  • Other Income: ₹89.87
  • Total Income: ₹13,995.69

Profitability:

  • Profit before tax: ₹5,328.69
  • Tax Expense: ₹1,154.59 (Current Tax: ₹1,411.39, Income Tax Adjustment: (₹146.47), Deferred Tax: (₹110.33))
  • Profit for the period: ₹4,174.10
  • Total Comprehensive Income for the period: ₹4,172.73

Earnings Per Share (Face Value ₹5 each):

  • Basic EPS: ₹2.19 (Not Annualized)
  • Diluted EPS: ₹2.19 (Not Annualized)

Standalone Statement of Assets and Liabilities (₹ in Lakhs)

As at September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

Assets:

  • Financial assets: ₹47,150.35 (Sep-26) vs ₹40,540.27 (Mar-26)
  • Cash and Cash Equivalents: ₹2,718.17 vs ₹112.58
  • Loans: ₹39,459.47 vs ₹35,652.97
  • Other Financial Assets: ₹3,311.79 vs ₹3,114.80
  • Non-Financial Assets: ₹2,035.91 vs ₹1,802.87
  • Inventories: ₹1,265.43 vs ₹1,106.86
  • Deferred Tax Assets (Net): ₹293.53 vs ₹183.20
  • Property, Plant and Equipment: ₹339.35 vs ₹403.78
  • Total Assets: ₹49,186.26 vs ₹42,343.14

Liabilities and Equity:

  • Financial Liabilities: ₹3,238.86 vs ₹1,345.82
  • Borrowings: ₹127.77 vs ₹275.29
  • Other Financial Liabilities: ₹3,111.09 vs ₹1,070.53
  • Non-Financial Liabilities: ₹1,457.85 vs ₹1,106.19
  • Current Tax Liabilities (Net): ₹0.00 vs ₹1,271.57
  • Provisions: ₹1,360.43 vs ₹928.51
  • Other Non-Financial Liabilities: ₹97.42 vs ₹133.83
  • Equity: ₹43,070.46 vs ₹39,897.74
  • Equity Share capital: ₹9,511.92 vs ₹9,511.92
  • Other Equity: ₹33,558.54 vs ₹29,385.82
  • Total Liabilities and Equities: ₹49,186.26 vs ₹42,343.14

Standalone Cash Flow Statement (₹ in Lakhs)

For the period ended September 30, 2026:

  • Net Cash Flow from Operating Activities: ₹2,797.81
  • Net Cash Flow from Investing Activities: ₹0.73 (used in)
  • Net Cash Flow from Financing Activities: (₹192.95)
  • Net Increase in Cash and Cash Equivalents: ₹2,605.59
  • Cash and Cash Equivalents at beginning of period: ₹112.58
  • Cash and Cash Equivalents at end of period: ₹2,718.17

Notes to Financial Results

1. The management considers the company's business to fall within a single primary segment: "Financial and Related Services."

2. Emphasis of Matter by Auditors: The company has a 33.33% investment in an associate, M/s Purple Advertising Services Private Limited, which has gone into liquidation. Financial results for this associate for Q2 and H1 FY27 are unavailable and have not been consolidated as per Ind AS 28. The company had previously impaired this investment by ₹900 lakhs in previous financial years. The impact of this non-consolidation and the current value of the investment are not ascertainable.

3. Investor complaints for the quarter ended September 30, 2026: None pending at start, none received, none disposed, none unresolved.

4. Figures for previous periods have been rearranged/regrouped/reclassified for comparability.

Related Party Transactions (Half-Year Ended September 30, 2026)

The disclosure includes numerous transactions with entities significantly influenced by key management personnel and transactions with key management personnel themselves. Major categories include:

Loans to Related Parties (Typically unsecured, 9% interest, 1-year tenure, for business purpose):

  • Brihans Laboratories Private Limited: Opening ₹21.82 cr, Closing ₹21.82 cr
  • Brima Sagar Maharashtra Distilleries Limited: Opening ₹10.00 cr, Closing ₹11.90 cr
  • Quality Laminators R. K. Pan Masala Private Limited: Opening ₹17.81 cr, Closing ₹24.66 cr
  • R.K. Products & Co: Opening ₹3.60 cr, Closing ₹9.60 cr
  • U.Y. Aviation Private Limited: Opening ₹24.58 cr, Closing ₹24.58 cr
  • U.Y. Industries Private Limited: Opening ₹24.82 cr, Closing ₹17.07 cr

Investments in Related Parties (Typically unsecured, 0% interest, 5-year tenure, for business purpose):

  • Brihans Laboratories Private Limited: ₹0.50 cr (unchanged)
  • Brima Sagar Maharashtra Distilleries Limited: ₹19.02 cr (unchanged)

Remuneration to Key Management Personnel:

  • Mr. Udal Kothari (Managing Director): ₹30.00 lakhs
  • Mr. Deepak Kothari (Director): ₹13.50 lakhs
  • Mr. Dinesh Burman (Executive Director): ₹1.53 lakhs
  • Mrs. Priya Udaya Kanoji (Chief Financial Officer): ₹6.17 lakhs
  • Mrs. Amrita Mohta Kothari (Company Secretary): ₹8.00 lakhs