Board approves Q2 and H1 results; auditor's limited review finds no material misstatement
Board approved unaudited standalone results for the quarter and half year ended 30 September 2026 at its meeting held on 30 October 2026, 11:30 a.m. to 12:25 p.m.
By ScoutQuest · · 2 min read
- Q2 Revenue from operations
- ₹ 323.58 lakh vs ₹ 238.18 lakh a year ago
- Q2 Profit for the period
- ₹ 135.06 lakh vs ₹ 70.45 lakh
- H1 Profit / Basic EPS
- ₹ 241.98 lakh vs ₹ 147.52 lakh; Basic EPS ₹ 35.61 vs ₹ 21.71
Board meeting outcome
- The Board approved the unaudited financial results for the quarter and half year ended 30 September 2026 at its meeting held on 30 October 2026, which ran from 11:30 a.m. to 12:25 p.m.
- The results were also reviewed by the Audit Committee at its meeting held the same day.
- The numbers are standalone and unaudited, and are stated in lakhs of rupees.
Auditor's conclusion
The limited review report from Desai Saksena & Associates, Chartered Accountants, says nothing has come to the auditor's attention that causes them to believe the statement contains any material misstatement or fails to disclose information required under the Listing Regulations. A review is narrower in scope than an audit, and the auditor states that no audit opinion is expressed.
Quarter in numbers (standalone, rupees in lakhs)
- Revenue from operations: ₹ 323.58 lakh, against ₹ 238.18 lakh in the same quarter last year
- Total income: ₹ 337.05 lakh, against ₹ 249.78 lakh
- Total expenses: ₹ 124.11 lakh, against ₹ 176.53 lakh
- Profit before tax: ₹ 212.94 lakh, against ₹ 73.25 lakh
- Tax expense: current tax ₹ 19.84 lakh and deferred tax ₹ 58.04 lakh
- Profit for the period: ₹ 135.06 lakh, against ₹ 70.45 lakh
- Basic earnings per share: ₹ 19.88, against ₹ 10.37
Half year in numbers
- Revenue from operations: ₹ 564.49 lakh, against ₹ 432.50 lakh a year earlier
- Total income: ₹ 590.22 lakh, against ₹ 455.60 lakh
- Profit before tax: ₹ 345.77 lakh, against ₹ 177.57 lakh
- Profit for the period: ₹ 241.98 lakh, against ₹ 147.52 lakh
- Basic earnings per share: ₹ 35.61, against ₹ 21.71
Where the business came from (quarter segment figures)
- Leasing: revenue ₹ 169.73 lakh, segment result ₹ 143.63 lakh
- Investments: revenue ₹ 100.26 lakh, segment result ₹ 94.48 lakh
- Trading: revenue ₹ 53.59 lakh, segment result ₹ 2.36 lakh
- Total segment result before interest and tax: ₹ 240.47 lakh, after which unallocable expenditure of ₹ 27.53 lakh is deducted to reach profit before tax of ₹ 212.94 lakh
Balance sheet and cash
- Total assets: ₹ 5,690.96 lakh as at 30 September 2026, against ₹ 5,394.54 lakh as at 31 March 2026
- Total equity (net worth): ₹ 5,320.47 lakh, of which equity share capital is ₹ 67.95 lakh (face value of Rs. 10 each)
- Half year cash flow: net cash from operating activities ₹ 499.12 lakh; net cash used in investing activities ₹ 508.02 lakh; closing cash and cash equivalents ₹ 71.77 lakh
What a reader should keep in mind
- These are unaudited results that have been reviewed, not audited; the auditor's review gives comfort on presentation and disclosure rather than an audit-level opinion.
- The company notes that figures for earlier periods have been regrouped or rearranged where necessary to match the current presentation.
- The quarter and half year figures are the balancing figures between the unaudited year-to-date published figures.
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More numbers
- Revenue from operations - Q2 FY27 (standalone)323.58
- Revenue from operations - Q2 FY26 (standalone)238.18
- Total income - Q2 FY27 (standalone)337.05
- Profit for the period - Q2 FY27 (standalone)135.06
- Profit for the period - H1 FY27 (standalone)241.98
- Profit for the period - H1 FY26 (standalone)147.52
- Basic earnings per share - Q2 FY2719.88
- Total assets as at 30-09-20265,690.96
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