Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY2027):

  • Total Income: ₹8.87 lakh (consisting entirely of interest/other income)
  • Total Expenses: ₹4.91 lakh
  • Employee Benefits Expense: ₹3.72 lakh
  • Listing Fees: ₹0.96 lakh
  • Miscellaneous Expenses: ₹0.18 lakh
  • Other Expenses: ₹0.05 lakh
  • Profit Before Tax: ₹3.96 lakh
  • Current Tax: ₹2.24 lakh
  • Net Profit: ₹1.72 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.09

Half Year Ended September 30, 2026 (H1 FY2027):

  • Total Income: ₹17.74 lakh
  • Total Expenses: ₹9.13 lakh
  • Profit Before Tax: ₹8.61 lakh
  • Current Tax: ₹4.48 lakh
  • Net Profit: ₹4.13 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.21

Comparative Performance

Year-over-Year Quarterly Comparison (Q2):

  • Net Profit declined 31.7% from ₹2.52 lakh in Q2 FY2026 to ₹1.72 lakh in Q2 FY2027
  • Total Income decreased 7.8% from ₹9.62 lakh in Q2 FY2026 to ₹8.87 lakh in Q2 FY2027
  • Employee expenses increased 8.5% from ₹3.43 lakh to ₹3.72 lakh

Half-Year Comparison:

  • Net Profit declined 37.7% from ₹6.63 lakh in H1 FY2026 to ₹4.13 lakh in H1 FY2027
  • Total Income decreased 8.4% from ₹19.37 lakh to ₹17.74 lakh

Operational Details

  • Zero revenue from operations across all periods reported
  • All income derived from interest/other sources (₹8.87 lakh in Q2 FY2027)
  • No depreciation or amortization expenses
  • No deferred tax impact
  • No other comprehensive income items

Capital Structure

  • Paid-up Equity Share Capital: ₹199.20 lakh (unchanged across all periods)
  • Other Equity: ₹356.55 lakh as of September 30, 2026 (vs ₹352.42 lakh as of March 31, 2026)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹559.42 lakh
  • Current Assets: ₹559.28 lakh (primarily cash & bank balances of ₹204.04 lakh and other current assets of ₹355.24 lakh)
  • Non-Current Assets: ₹0.14 lakh
  • Total Equity: ₹555.75 lakh
  • Total Liabilities: ₹3.67 lakh (primarily trade payables of ₹3.27 lakh)

Cash Flow Statement (H1 FY2027)

  • Net Cash from Operating Activities: ₹186.05 lakh
  • Net Cash from Investing Activities: ₹17.74 lakh (interest received)
  • Net Cash from Financing Activities: ₹0
  • Net Increase in Cash: ₹203.79 lakh
  • Closing Cash Balance: ₹204.04 lakh (vs opening balance of ₹0.25 lakh)

Meeting Details

  • Board meeting held on November 4, 2026
  • Meeting duration: 4:00 PM to 4:25 PM (25 minutes)