Board approves September 2026 quarter and half-year results; auditors' limited review carries unmodified opinion
Board met on 5th November 2026 and approved the unaudited standalone and consolidated results for the quarter and half year ended 30th September 2026, along with the Statement of Assets and Liabilities and Statement of Cash Flows.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 111.27 | 104.66 | +6.3% | 993.83 | −88.8% |
| Total income | 117.25 | 104.66 | +12% | 1,043.83 | −88.8% |
| Profit before tax | 453.67 | 63.51 | +614% | 64.74 | +601% |
| Profit after tax | 379.97 | 51.92 | +632% | 49.25 | +672% |
| Total comprehensive income | 379.97 | 49.19 | +672% | 49.25 | +672% |
| Basic EPS | 4.81 | 0.88 | +447% | 0.62 | +676% |
- PAT YoY Growth
- +632% (Year ago 51.92)
- Period
- 30/09/2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
What the board approved
The Board of Directors met on 5th November 2026 and considered, approved and took on record the unaudited standalone and consolidated financial results for the quarter and half year ended 30th September 2026. The Statement of Assets and Liabilities as at 30th September 2026 and the Statement of Cash Flows for the quarter and half year were also approved.
Auditor's review conclusion
M A Shah & Co., Chartered Accountants, the statutory auditors, issued a Limited Review Report on both the standalone and consolidated results with an unmodified opinion. The report states that a review provides moderate assurance and is not an audit, so no audit opinion is expressed. The prior-period figures included in the statement were reviewed or audited by the erstwhile statutory auditor, whose reports also carried an unmodified opinion.
Standalone results (Rs. in lakh, as printed)
- 'Total Revenues': 117.25 for the quarter (30/09/2025: 104.66) and 1,161.08 for the half year (30/09/2025: 156.36).
- 'Income from Operations': 111.27 for the quarter and 1,105.10 for the half year.
- 'Other Income': 5.98 for the quarter and 55.98 for the half year.
- 'Profit (Loss) before Tax': 453.67 for the quarter and 518.41 for the half year.
- 'Net Profit (Loss) for the Period': 379.97 for the quarter (30/09/2025: 51.92) and 429.22 for the half year (30/09/2025: 39.45).
- Earnings per share (not annualised): basic 4.81 and diluted 3.44 for the quarter; basic 5.43 and diluted 3.89 for the half year.
- Paid up equity share capital: 790.00, face value Rs. 10/- each share.
Balance sheet and cash position (standalone)
- Total assets 6,471.69 as at 30/09/2026, against 6,066.35 as at 31/03/2026.
- Total equity 6,256.47, against 5,828.96; this includes 'Money Received Against Share Warrants' of 1,378.13 in both periods.
- Investments 2,746.37, against 2,042.32.
- Borrowings 1.90, against 307.49.
- Cash and cash equivalents 19.14, against 1,108.42.
- Net cash used in operating activities for the half year: (345.66), against (778.58) in the same half last year.
Business and segments
A note to the results states the company has deployed major funds in Investment in Property, Shares and Deposits and is therefore doing business in a single segment. The segment information shows 'Investment activities and Derivatives' revenue of 111.27 for the quarter and 539.91 for the half year, and 'Bullion' revenue of 565.19 for the half year.
Consolidated picture
The consolidated review report covers the parent and these entities: Starlight Box Theatres Private Limited, DARS Transtride Private Limited, New India RE and Infra LLP and Silver Sage Trading LLC. For the 2 subsidiaries, 1 LLP and 1 foreign subsidiary included in the unaudited consolidated results, total assets were Rs. 60,250.71 lakhs as on 30th September 2026, total revenue was Rs. 3,973.79 lakhs for the quarter and Rs. 6,690.27 lakhs for the half year, with a net loss after tax of Rs. 23.02 lakhs for the quarter and a net profit after tax of Rs. 232.96 lakhs for the half year.
What a retail investor can note
- These are unaudited results that have been subject to a limited review, which is a lighter check than a full audit.
- The standalone numbers are the company on its own; the consolidated numbers combine the company with the entities listed above.
- The statement notes that previous year figures have been regrouped or recast wherever necessary.
Also from Fundviser Capital (India)
Board meeting on 5 November 2026 to consider September quarter and half year results
30 Oct 2026
Shareholders approve change in use of Rs. 4,134.38 Lakhs unutilised warrant proceeds
29 Sep 2026
More numbers
- Standalone Net Profit for the Period, half year ended 30/09/2026429.22
- Standalone Total Assets as at 30/09/20266,471.69
- Standalone Total Equity as at 30/09/20266,256.47
- Total revenue of entities in consolidated results, quarterRs. 3,973.79 lakhs
- Net loss after tax of entities in consolidated results, quarterRs. 23.02 lakhs
- Net profit after tax of entities in consolidated results, half yearRs. 232.96 lakhs
- Total income, latest quarter117.25 (Rs. In Lakh)
- Total income, year-ago quarter104.66 (Rs. In Lakh)
- Total income, previous quarter1,043.83 (Rs. In Lakh)
- Total comprehensive income, latest quarter379.97 (Rs. In Lakh)
- Total comprehensive income, year-ago quarter49.19 (Rs. In Lakh)
- Total comprehensive income, previous quarter49.25 (Rs. In Lakh)
- Profit after tax, latest quarter379.97 (Rs. In Lakh)
- Profit after tax, year-ago quarter51.92 (Rs. In Lakh)
- Profit after tax, previous quarter49.25 (Rs. In Lakh)
- Revenue from operations, latest quarter111.27 (Rs. In Lakh)
- Revenue from operations, year-ago quarter104.66 (Rs. In Lakh)
- Revenue from operations, previous quarter993.83 (Rs. In Lakh)
- Profit before tax, latest quarter453.67 (Rs. In Lakh)
- Profit before tax, year-ago quarter63.51 (Rs. In Lakh)
- Profit before tax, previous quarter64.74 (Rs. In Lakh)
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