Board meeting outcome: unmodified review opinion on September quarter standalone results
Board met on 4 November 2026 and took on record the un-audited standalone results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
- Total income (quarter)
- Rs. 4,690 lakh for the quarter and Rs. 9,380 lakh for the half year
- Profit for the period
- Rs. 2,854 lakh and Rs. 6,914 lakh
- Revenue from operations
- nil; the income shown is 'Other Income'
Board meeting outcome
- The board met on 4 November 2026 from 4:30 P.M. to 5:00 P.M. and took on record the un-audited standalone financial results for the quarter and half year ended 30 September 2026.
Auditor's conclusion
The Limited Review Report on the standalone results carries an unmodified conclusion, and the company has separately declared that the auditors have not expressed any modified opinion. In simple terms, the auditors did not raise a qualification on the reported numbers.
Key figures from the standalone results (Rs. in lakhs)
- 'Total income': Rs. 4,690 lakh for the quarter ended 30 September 2026 and Rs. 9,380 lakh for the half year.
- 'Profit for the period': Rs. 2,854 lakh for the quarter and Rs. 6,914 lakh for the half year.
- 'Total expenses': Rs. 1,836 lakh for the quarter.
- Basic 'Earnings per Equity Share': Rs. 0.008 for the quarter.
- 'Total Assets': Rs. 2,111.33 lakh as at 30 September 2026.
- 'Cash & Cash Equivalents': Rs. 3.04 lakh as at 30 September 2026.
What stands out
- 'Revenue from operations' is nil in the statement, so the income reported in this period is entirely 'Other Income'. Profit for the quarter and for the half year is higher than in the corresponding periods a year earlier, but that profit is not arising from an operating revenue line in these results.
- The balance sheet size is broadly steady between 31 March 2026 and 30 September 2026, and the cash balance is small relative to the reported total income and assets.
How to read this
This is a results announcement rather than a decision on dividends, capital raising or business changes. The clean review conclusion is the main takeaway on quality of disclosure; the numbers themselves should be read line by line, particularly the split between 'Other Income' and 'Revenue from operations'.
Also from Diamant Infrastructure
Standalone results for the quarter Ended 30.09.2026 (Un Audited)
4 Nov 2026
Board meeting on 4 November 2026 to consider and approve September quarter results
31 Oct 2026
More numbers
- Total income, quarter ended 30.09.2026 (standalone, Rs. in lakhs)4,690
- Total income, half year ended 30.09.2026 (standalone, Rs. in lakhs)9,380
- Profit for the period, quarter ended 30.09.2026 (standalone, Rs. in lakhs)2,854
- Profit for the period, half year ended 30.09.2026 (standalone, Rs. in lakhs)6,914
- Total expenses, quarter ended 30.09.2026 (standalone, Rs. in lakhs)1,836
- Basic earnings per equity share, quarter ended 30.09.2026 (Rs.)0.008
- Total assets as at 30.09.2026 (standalone, Rs. in lakhs)2,111.33
- Cash & cash equivalents as at 30.09.2026 (Rs. in lakhs)3.04
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