Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Unmodified audit report (clean opinion) issued by C N K & Associates LLP, Chartered Accountants

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹681.15
  • Interest income: ₹10.77
  • Dividend income: ₹480.46
  • Net gain on fair value changes: ₹169.92
  • Total Income: ₹681.15
  • Total Expenses: ₹180.39
  • Employee benefits expenses: ₹28.55
  • Other expenses: ₹151.84 (includes Security Transaction Tax of ₹136.52 lakhs)
  • Profit before tax: ₹500.76
  • Tax expense: ₹(122.23)
  • Current tax: ₹2.07
  • Deferred tax: ₹(124.30)
  • Profit for the period: ₹378.53
  • Other Comprehensive Income: ₹51,765.99
  • Change in fair valuation of equity instruments: ₹60,164.54
  • Income tax effect: ₹(8,398.55)
  • Total Comprehensive Income: ₹52,144.52
  • EPS: ₹10.36 (Basic and Diluted)
  • Cash and cash equivalents: ₹3.38
  • Investments: ₹184,517.93
  • Other equity: ₹167,567.64

Comparison with Previous Periods:

  • Revenue from operations increased significantly from ₹12.75 lakhs in Q1 FY27 and ₹490.21 lakhs in Q2 FY26
  • Net profit showed substantial improvement from loss of ₹14.88 lakhs in Q1 FY27 and profit of ₹349.18 lakhs in Q2 FY26

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,411.33
  • Interest income: ₹712.00
  • Dividend income: ₹480.46
  • Net gain on fair value changes: ₹218.87
  • Total Income: ₹1,411.34
  • Total Expenses: ₹242.56
  • Employee benefits expenses: ₹28.54
  • Other expenses: ₹214.02
  • Profit before tax: ₹1,168.78
  • Tax expense: ₹(292.83)
  • Current tax: ₹(304.50)
  • Deferred tax: ₹11.67
  • Profit for the period: ₹875.95
  • Other Comprehensive Income: ₹51,766.02
  • Total Comprehensive Income: ₹52,641.97
  • EPS: ₹23.97 (Basic and Diluted)
  • Cash and cash equivalents: ₹59.44
  • Investments: ₹183,227.13
  • Other equity: ₹168,065.05

Segment-wise Performance:

The Company is engaged primarily in investment activities with no separate reportable segments as per IND AS 108. The Company operates in a single geographical segment (domestic).

Corporate Actions:

  • No dividend declarations, share splits, bonus issues, or buybacks mentioned
  • No capital raising activities disclosed

Other Significant Information:

  • On September 1, 2026, the Company acquired 100% equity share capital of Vishwakarma Realty Private Limited, making it a wholly-owned subsidiary
  • The acquisition was approved by the Board at its meeting held on September 1, 2026
  • Consolidated results include VRPL's financials from September 1, 2026 onward
  • Previous period figures have been regrouped/reclassified where necessary
  • The Company follows Indian Accounting Standards (Ind AS)