Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Disclosure under Regulation 30 & 33 of SEBI (LODR) Regulations, 2015
Audit Opinion:
Unmodified conclusion (clean opinion)
Auditor’s Comment:
Not Specified
Key Financial Highlights [All amounts in Rs. Crores]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹64.43
- Interest Income: ₹0.36
- Dividend Income: ₹18.37
- Net gain/(loss) on fair value changes: ₹45.70
- Total Income: ₹64.97
- EBITDA: Not Specified
- Net Profit: ₹49.99
- EPS: ₹156.63 (Basic and Diluted)
- Other Equity: ₹1,213.33
- Cash and Cash Equivalents: ₹0.62
- Debt: Not Specified
Quarter Ended June 30, 2026 (Comparison):
- Revenue from Operations: ₹10.83
- Net Profit: ₹8.33
Quarter Ended September 30, 2025 (YoY Comparison):
- Revenue from Operations: ₹44.47
- Net Profit: ₹33.21
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹75.26
- Net Profit: ₹58.32
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹22.50
- Interest Income: ₹0.36
- Dividend Income: ₹3.77
- Net gain/(loss) on fair value changes: ₹18.37
- Total Income: ₹23.04
- EBITDA: Not Specified
- Net Profit: ₹111.44
- Share of Profit of Associates: ₹103.38
- EPS: ₹349.19 (Basic and Diluted)
- Other Equity: ₹4,148.63
- Cash and Cash Equivalents: ₹0.62
- Debt: Not Specified
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹33.33
- Net Profit: ₹209.52
- Share of Profit of Associates: ₹193.13
Segment-wise Performance:
The company is essentially an investing company focusing on earning income through dividend, interest and gain on investments held. Hence the Company's business activity falls within a single business segment i.e. investment and therefore segment reporting in terms of IND-AS 108 on operating segment is not applicable.
Corporate Actions:
Not Specified
Other Significant Information:
Standalone Statement of Assets and Liabilities (as at September 30, 2026):
- Total Assets: ₹1,253.56
- Investments: ₹1,247.43
- Total Liabilities and Equity: ₹1,253.56
Consolidated Statement of Assets and Liabilities (as at September 30, 2026):
- Total Assets: ₹4,188.86
- Investments: ₹782.57
- Investments in associate accounted for using equity method: ₹3,400.16
- Total Liabilities and Equity: ₹4,188.86
Entities included in consolidation:
- Vardhman Textiles Ltd. (Associate company)
- Vardhman Spinning and General Mills Ltd. (Associate company)