Financial Performance Summary (₹ in Lakhs)

Revenue from Operations: Q1 FY27: 16.31 | Q4 FY26: 18.93 | Q1 FY25: 16.51 | FY26: 68.55

Other Income: Q1 FY27: 16.64 | Q4 FY26: (9.42) | Q1 FY25: 10.34 | FY26: 6.64

Total Income: Q1 FY27: 32.95 | Q4 FY26: 9.51 | Q1 FY25: 26.85 | FY26: 75.19

Total Expenses: Q1 FY27: 17.83 | Q4 FY26: 21.37 | Q1 FY25: 9.61 | FY26: 74.51

  • Employees Benefit Expenses: 6.47
  • Provision for Expected Credit Loss: 6.57
  • Other Expenses: 4.77
  • Depreciation & Amortization: 0.03

Profit/(Loss) Before Tax: Q1 FY27: 15.12 | Q4 FY26: (11.86) | Q1 FY25: 17.24 | FY26: 0.68

Tax Expense: Q1 FY27: 3.81 (Current: 5.41, Deferred: (1.60)) | Q4 FY26: (2.99) | Q1 FY25: 4.34 | FY26: 0.17

Net Profit/(Loss): Q1 FY27: 11.31 | Q4 FY26: (8.87) | Q1 FY25: 12.90 | FY26: 0.51

Key Metrics

Paid-up Equity Share Capital: ₹411.80 lakh (Face Value ₹10 each) - unchanged across all periods

Earnings Per Share (Basic & Diluted): Q1 FY27: ₹0.27 | Q4 FY26: (₹0.22) | Q1 FY25: ₹0.31 | FY26: ₹0.01

Auditor's Review and Emphasis of Matter

Statutory auditors S P M L & Associates (FRN: 136549W) conducted a limited review of the financial results pursuant to Regulation 33 of SEBI LODR Regulations. Partner CA Govind Mandhania (M No: 180398) signed the review report dated August 6, 2026, from Mumbai.

The auditors included an Emphasis of Matter noting that interest income is not recognized on some outstanding loans and advances to various parties as interest income "could not be crystallized" from such parties. Management believes it will recover the principal amount and has provided Expected Credit Loss (ECL) provision considering these as credit-impaired financial assets. The auditors relied solely on management's representation regarding these loans and ECL provision in the absence of further details/documents.

Compliance and Accounting Framework

The financial results were prepared in accordance with Indian Accounting Standards (Ind-AS), specifically Ind AS 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013, and Regulation 33 of SEBI LODR Regulations 2015.

The company operates in a single business segment of "Finance & Investments" as per Ind AS 108, making segmental reporting not applicable.

Previous period figures have been regrouped/rearranged where necessary for consistency. Figures for the quarter ended March 31, 2026, are balancing figures between audited full-year figures and published year-to-date figures up to the third quarter of FY26.