VJTF Eduservices Q2 Net Loss ₹58.48 Lakh

Standalone Financial Performance (₹ in Lakhs)

Income Statement Highlights:

Q2 FY2026 (Jul-Sep 2026): Total Income of ₹117.33 lakh, Profit Before Tax of ₹28.88 lakh, Net Loss of ₹(58.48) lakh
Q1 FY2026 (Apr-Jun 2026): Total Income of ₹217.63 lakh, Profit Before Tax of ₹140.55 lakh, Net Profit of ₹173.68 lakh
H1 FY2026 (Apr-Sep 2026): Total Income of ₹334.95 lakh, Profit Before Tax of ₹169.42 lakh, Net Profit of ₹115.19 lakh
Q2 FY2025 (Jul-Sep 2025): Total Income of ₹(78.58) lakh, Loss Before Tax of ₹(120.65) lakh, Net Loss of ₹(141.28) lakh
H1 FY2025 (Apr-Sep 2025): Total Income of ₹210.65 lakh, Profit Before Tax of ₹113.78 lakh, Net Profit of ₹79.06 lakh
FY2026 (Audited): Total Income of ₹300.53 lakh, Loss Before Tax of ₹(177.02) lakh, Net Loss of ₹(82.48) lakh

Revenue Breakdown (H1 FY2026):

Interest Income: ₹140.38 lakh
Dividend Income: ₹13.49 lakh
Net gain on fair value changes: ₹179.75 lakh
Other Income: ₹1.32 lakh

Expense Breakdown (H1 FY2026):

Finance Costs: ₹21.06 lakh
Impairment on financial instruments: ₹0.01 lakh
Employee Benefits Expenses: ₹43.19 lakh
Depreciation & amortization: ₹75.90 lakh
Other expenses: ₹25.38 lakh

Tax Expense (H1 FY2026):

Current Tax: ₹4.15 lakh
Deferred Tax: ₹50.08 lakh

Earnings Per Share (H1 FY2026):

Basic EPS: ₹0.65
Diluted EPS: ₹0.65

Balance Sheet Position (as of Sep 30, 2026):

Total Assets: ₹11,935.74 lakh
Financial Assets: ₹5,760.37 lakh (Cash: ₹1.05 lakh, Loans: ₹3,068.18 lakh, Investments: ₹2,644.73 lakh, Other: ₹46.41 lakh)
Non-Financial Assets: ₹6,175.37 lakh (Property Plant & Equipment: ₹693.87 lakh, Investment Property: ₹5,184.61 lakh, Other: ₹296.89 lakh)
Total Liabilities: ₹5,061.51 lakh
Equity: ₹8,634.23 lakh (Share Capital: ₹1,760.00 lakh, Other Equity: ₹6,874.23 lakh)

Cash Flow (H1 FY2026):

Net Cash from Operating Activities: ₹14.57 lakh
Net Cash from Investing Activities: ₹6.10 lakh
Net Cash from Financing Activities: ₹(20.68) lakh
Net decrease in Cash: ₹(0.00) lakh
Cash & Equivalents at period end: ₹1.05 lakh

Consolidated Financial Performance (₹ in Lakhs)

The consolidated results include:

VJTF Buildcon Private Limited (Subsidiary)
Happymongo Learning Solutions Private Limited (Subsidiary)
Witty Laxmi Leela Home Creators LLP (Joint Venture)

Income Statement Highlights:

Q2 FY2026: Total Income of ₹124.45 lakh, Profit Before Tax of ₹31.93 lakh, Net Loss of ₹(54.49) lakh
H1 FY2026: Total Income of ₹370.89 lakh, Profit Before Tax of ₹198.50 lakh, Net Profit of ₹139.44 lakh
Subsidiaries contributed total assets of ₹4,302.75 lakh, revenues of ₹35.95 lakh (H1), and net profit of ₹20.81 lakh (H1)
Joint Venture share of net loss: ₹(5.17) lakh (H1)

Earnings Per Share (Consolidated, H1 FY2026):

Basic EPS: ₹0.77
Diluted EPS: ₹0.77

Balance Sheet Position (Consolidated, as of Sep 30, 2026):

Total Assets: ₹15,620.03 lakh
Total Liabilities and Equity: ₹15,620.03 lakh
Equity attributable to owners: ₹9,231.66 lakh
Non-controlling interest: ₹805.07 lakh

Regulatory Compliance Disclosures

RBI Non-Compliance: The disclosure notes that the company, registered with the RBI as a Non-Deposit taking Non-Banking Financial Company (NBFC-ND), has not complied with certain directions, circulars, and regulatory requirements issued by the RBI. Management represents that the company is in the process of taking appropriate corrective measures to address and regularize such instances of non-compliance.

Social Security Code 2020: The Code on Social Security, 2020 has received presidential assent but the effective date is yet to be notified. The company will give appropriate impact in the financial statements when the Code becomes effective.

Related Party Transactions

The disclosure includes detailed related party transactions for the quarter and half year ended September 30, 2026, involving:

Key Managerial Personnel (KMP): Remuneration and loan transactions with Vinay Dharamchand Jain and Raina Vinay Jain
Subsidiaries: Investments, loans, and share of profit/loss with VJTF Buildcon, Happymongo Learning Solutions
Joint Ventures/Associates: Transactions with Witty Laxmi Leela Home Creators LLP and LMJF Capital Advisors LLP
Other Related Parties: Transactions with WITTY INFRATECH PRIVATE LIMITED

Segment Reporting

The company operates in two reportable segments:

1. Investment

2. Trading Goods & Services

For H1 FY2026, the Investment segment contributed ₹124.45 lakh to total income, while the Trading Goods & Services segment showed a loss.

Limited Review Report

The unaudited financial results have been reviewed by the audit committee and approved by the Board of Directors. RA N K & Associates LLP, Chartered Accountants, issued an unmodified review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.