Board approves unaudited Q2 and H1 results; auditor review conclusion unmodified
The board approved the unaudited standalone and consolidated results for the quarter and half year ended September 30, 2026, and the trading window for designated persons reopens 48 hours after the results are declared.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 166.25 | 67.50 | +146% | 120.04 | +38.5% |
| Total income | 188.99 | 114.14 | +65.6% | 135.00 | +40% |
| Profit before tax | 65.72 | 29.59 | +122% | 25.08 | +162% |
| Profit after tax | 49.18 | 22.10 | +123% | 18.31 | +169% |
| Total comprehensive income | 89.99 | 43.11 | +109% | 383.96 | −76.6% |
| Basic EPS | 1.40 | 0.71 | +97.2% | 0.52 | +169% |
- Profit after tax YoY growth
- +123%
- Period
- September 30, 2026 Unaudited
Auditor's review
Conclusion: Unmodified
What the board meeting covered
- The board considered and approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, after review by the audit committee.
- Labadiya & Mehta, the statutory auditors, issued limited review reports on both sets of results.
- The trading window for designated persons and their immediate relatives, closed with effect from October 1, 2026, reopens 48 hours after the results are declared.
- The meeting ran from 6:00 PM to 6:45 PM IST.
Standalone numbers (Rs. in lakhs), quarter ended September 30, 2026
- Revenue from operations: 166.25, against 67.50 in the same quarter a year earlier.
- Other income: 22.74; Total income: 188.99.
- Total expenses: 119.00; Profit before tax: 69.99.
- Tax expense: 17.42; Net Profit for the period: 52.37, versus a loss of (4.96) a year earlier.
- Basic and diluted EPS: 1.49 each.
- Half year Net Profit for the period: 72.41.
- Total comprehensive income was (1.52) for the quarter, pulled down by a (53.89) change in fair value of equity instruments carried at fair value through OCI.
Consolidated numbers (Rs. in lakhs), quarter ended September 30, 2026
- Revenue from operations: 166.25; Total income: 188.99.
- Total expenses: 123.27; Profit before tax: 65.72.
- Tax expense: 16.54; Net Profit for the period: 49.18, against 22.10 a year earlier.
- Total comprehensive income: 89.99; basic EPS: 1.40.
- Half year Net Profit for the period: 67.49.
Balance sheet (standalone, Rs. in lakhs)
- Total assets 7,833.92 as at September 30, 2026, against 4,596.44 as at March 31, 2026.
- Current Loans 7,602.88 (from 4,174.35); non-current Borrowings 7,043.78 (from 3,814.44).
- Cash and cash equivalents 40.84, against 177.45 at the previous year-end.
- Paid-up equity share capital 352.19, face value 10.00 per share.
Cash flow (standalone, half year, Rs. in lakhs)
- Net cash used in operating activities: (3,246.70).
- Net cash from financing activities: 3,055.78, mainly long-term borrowings of 3,229.34.
- Interest and finance costs paid: (173.57).
- The company is a registered NBFC, so no separate segment reporting applies under Ind AS 108.
What the auditor said
The reports are limited reviews and not audits. The auditors state that nothing came to their attention that causes them to believe the statementscontain a material misstatement or fail the disclosures required under the listing regulations. The consolidated review notes that one subsidiary, Efficient Tie Up Private Limited, was reviewed by other auditors; its interim figures reflect total revenue of Rs nil lakhs and a loss of Rs (4.27) lakhs for the quarter ended September 30, 2026.
Points a retail investor can track
- Revenue from operations in the standalone results is higher than in the year-ago quarter, and both standalone and consolidated Net Profit for the period are positive this quarter against a mixed base last year.
- Finance costs were 92.62 standalone for the quarter, a line to watch as borrowings have risen.
- The large fair value movement in the investment portfolio swings total comprehensive income, so reported net profit and comprehensive income can move in opposite directions.
- These are unaudited interim numbers; the audited year-end figures can differ.
Also from Jyot International Marketing
05th Board Meeting rescheduled to November 05, 2026; agenda unchanged
31 Oct 2026
Board meeting on November 02, 2026 to consider September quarter and half year results
23 Oct 2026
More numbers
- Standalone net profit for the period, quarter ended Sep 30, 202652.37
- Standalone net loss for the period, year-ago quarter(4.96)
- Standalone paid-up equity share capital352.19
- Total income, latest quarter188.99 (Rs. Lakhs)
- Total income, year-ago quarter114.14 (Rs. Lakhs)
- Total income, previous quarter135.00 (Rs. Lakhs)
- Total comprehensive income, latest quarter89.99 (Rs. Lakhs)
- Total comprehensive income, year-ago quarter43.11 (Rs. Lakhs)
- Total comprehensive income, previous quarter383.96 (Rs. Lakhs)
- Profit after tax, latest quarter49.18 (Rs. Lakhs)
- Profit after tax, year-ago quarter22.10 (Rs. Lakhs)
- Profit after tax, previous quarter18.31 (Rs. Lakhs)
- Revenue from operations, latest quarter166.25 (Rs. Lakhs)
- Revenue from operations, year-ago quarter67.50 (Rs. Lakhs)
- Revenue from operations, previous quarter120.04 (Rs. Lakhs)
- Profit before tax, latest quarter65.72 (Rs. Lakhs)
- Profit before tax, year-ago quarter29.59 (Rs. Lakhs)
- Profit before tax, previous quarter25.08 (Rs. Lakhs)
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