Key Financial Figures - Standalone (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹4,298.08
  • Other Income: ₹206.66
  • Total Income: ₹4,504.74
  • Total Expenses: ₹3,962.45
  • Profit before tax: ₹539.69
  • Tax expense: ₹153.92
  • Profit for the period: ₹385.77
  • Other comprehensive income: ₹11.18
  • Total comprehensive income: ₹396.95
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹8,656.95
  • Other Income: ₹352.67
  • Total Income: ₹9,009.62
  • Total Expenses: ₹8,022.38
  • Profit before tax: ₹982.37
  • Tax expense: ₹258.76
  • Profit for the period: ₹723.61
  • Other comprehensive income: ₹23.86
  • Total comprehensive income: ₹747.47
  • Basic EPS: ₹0.07
  • Diluted EPS: ₹0.07

Comparative Figures (Q2 FY26)

  • Revenue from operations: ₹4,412.71
  • Profit for the period: ₹226.05
  • Basic EPS: ₹0.02

Key Financial Figures - Consolidated (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹6,168.31
  • Other Income: ₹240.59
  • Total Income: ₹6,408.90
  • Total Expenses: ₹5,975.36
  • Profit before tax: ₹430.94
  • Tax expense: ₹158.12
  • Profit for the period: ₹272.82
  • Total comprehensive income: ₹290.06
  • Profit attributable to owners: ₹302.92
  • Basic EPS: ₹0.03
  • Diluted EPS: ₹0.03

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹11,760.62
  • Other Income: ₹438.51
  • Total Income: ₹12,199.13
  • Total Expenses: ₹11,396.57
  • Profit before tax: ₹797.69
  • Tax expense: ₹299.25
  • Profit for the period: ₹498.44
  • Total comprehensive income: ₹510.05
  • Profit attributable to owners: ₹564.39
  • Basic EPS: ₹0.05

Corporate Actions and Capital Structure

ESOP Activity

  • During Q2 FY27, the Company granted 200,000 new options under "ESOP Scheme 2014"
  • Allotted 412,500 equity shares on conversion of options to eligible employees
  • Paid-up equity share capital increased to ₹10,836.04 lakhs (face value ₹1 each)

Warrant Forfeiture

  • Application money of ₹2,503.55 lakhs received against unexercised warrants was forfeited
  • Forfeited amount transferred to Capital Reserve in December 2025
  • Warrants lapsed due to non-exercise within stipulated 18-month period
  • Warrants were approved by members on March 9, 2024 through postal ballot

Share Consolidation Petition

  • Company filed petition before NCLT Mumbai Bench-IV on October 28, 2025
  • Seeking consolidation of 1,08,31,91,807 equity shares of ₹1 face value into 10,83,19,180 equity shares of ₹10 face value
  • Petition admitted by NCLT on December 11, 2025
  • Newspaper publication completed in "Financial Express" and "Navshakti" on December 28, 2025
  • Notices served to Regional Director, ROC, NSE, and BSE on January 08, 2026
  • Matter listed for further consideration on October 29, 2026

Segment Information

The Group has two reportable operating segments:

1. Vakrangee Kendra

2. Sale of Automated Teller Machines (ATM) Products/Services

Segment Revenue for H1 FY27 (₹ in Lakhs)

  • Vakrangee Kendra: ₹10,120.70
  • ATM Products/Services: ₹2,353.65
  • Total: ₹12,474.35
  • Less inter-segment revenue: ₹275.22
  • Net revenue: ₹12,199.13

Segment Results for H1 FY27 (₹ in Lakhs)

  • Vakrangee Kendra profit: ₹1,036.57
  • ATM Products/Services loss: ₹(238.88)

Subsidiaries Included in Consolidation

1. Vakrangee Finserve Limited (wholly owned)

2. Vakrangee Digital Ventures Limited (wholly owned)

3. Vakrangee E-Solutions Inc. (Philippines) (wholly owned)

4. Vortex Engineering Private Limited (subsidiary)

Auditor Review

  • Financial results reviewed by S.K. Patodia & Associates LLP, Chartered Accountants
  • Review conducted under Standard on Review Engagement (SRE) 2410
  • Limited review report issued with no material misstatements identified
  • Board meeting held on October 28, 2026 from 12:30 PM to 1:55 PM

Assets and Liabilities Position (Standalone as at September 30, 2026)

  • Total Assets: ₹30,526.75 lakhs
  • Total Equity: ₹18,477.11 lakhs
  • Current Liabilities: ₹10,079.74 lakhs
  • Non-Current Liabilities: ₹1,969.90 lakhs
  • Cash and cash equivalents: ₹3,202.96 lakhs

Cash Flow Statement (Standalone H1 FY27)

  • Net cash flow from operating activities: ₹(876.48) lakhs
  • Net cash flow from investing activities: ₹(3,266.50) lakhs
  • Net cash flow from financing activities: ₹4,591.49 lakhs
  • Net increase in cash: ₹448.51 lakhs