Board approves Q2 results, declares distribution of ₹ 22,242.88 per Unit

Board approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026.

Mon 12 Oct 2026

Distribution per Unit

₹ 22,242.88 per Unit, aggregating ₹51.83 million for the quarter

NAV per Unit

₹11,26,081.55 per Unit as at September 30, 2026

Profit After Tax (Half Year)

24.51 (Rs. Million)

Results for the quarter and half year ended September 30, 2026

• The Board approved the unaudited standalone and unaudited consolidated financial results for the quarter and half year ended September 30, 2026, and noted the auditor's limited review report.
• Total income was 14.22 for the September quarter and 25.13 for the half year (figures in Rs. Million).
• Profit after tax was 13.76 for the quarter and 24.51 for the half year.
• Earnings per unit, not annualised, was 5,905.27 for the quarter and 12,033.43 for the half year.

Distribution declared

• Distribution to unitholders of ₹ 22,242.88 per Unit, aggregating ₹51.83 million, for the quarter ended September 30, 2026.
• It comprises ₹6,102.49 per Unit in the form of interest payment and ₹16,140.39 per Unit in the form of repayment of debt.
• Read together, the payout has two parts: an interest component and a repayment-of-debt component, as stated in the update.

Net asset value

• NAV declared at ₹11,26,081.55 per Unit as at September 30, 2026, on a fair value basis, based on a valuation report dated October 12, 2026.
• On a book value basis, NAV works out to 10,36,815.45 per Unit as at the same date.
• Number of units: 2,330.
• Total assets at fair value: 2,624.61; net assets at fair value: 2,623.77 (Rs. Million).

Cash flows and returns

• NDCF at the scheme of trust level, including distribution from surplus cash reserve, was 51.83 for the quarter and 90.14 for the half year (Rs. Million).
• Total returns at fair value for the half year were 68.91, made up of total comprehensive income of 24.51 and changes in fair value not recognised of 44.40.
• The scheme's investments during the half year included optional convertible debentures of an SPV of 1,453.20, equity shares of an SPV of 242.20 and a shareholder loan of 726.60 (Rs. Million).

Other board decisions

• M/s Varma & Varma, Chartered Accountants (Firm Registration No. 004532S), was approved as Internal Auditors of PS Celestia for the financial year 2026-27.
• The statutory auditor's limited review report states that nothing came to its attention causing it to believe the standalone interim financial information is materially misstated, and draws attention to the presentation of Unit Capital as Equity; the conclusion is not modified on this matter.

What a unitholder can take away

• The update gives an updated per-unit fair value NAV and the exact composition of the quarterly payout per unit.
• The distribution is split between an interest payment and a repayment of debt, as stated in the update.

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