Board approves unaudited standalone results for quarter and half year ended 30 September 2026
The board met on 4 November 2026 and approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026, along with the Limited Review Report of the statutory auditors.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Total income | 421.40 | 368.68 | +14.3% | 79.76 | +428% |
| Profit before tax | 416.52 | 364.20 | +14.4% | 72.31 | +476% |
| Profit after tax | 311.79 | 274.22 | +13.7% | 53.77 | +480% |
| Total comprehensive income | 4,936.93 | (2,655.75) | — | 3,192.78 | +54.6% |
| Basic EPS | 25.98 | 22.85 | +13.7% | 4.48 | +480% |
- Total income YoY
- +14.3%
- Period
- Quarter ended 30/09/2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- The Company operates in a single segment only.
What the board approved
The board, at its meeting on Wednesday, 4 November 2026 (04:30 p.m. to 05:00 p.m.), approved the unaudited standalone financial results of the company for the quarter and half year ended 30 September 2026, together with the Limited Review Report issued by the statutory auditors. The results were reviewed and recommended by the Audit Committee before the board approved them. The company operates in a single segment.
Profit and loss (standalone, Rs. in lakh)
- Total income was 421.40 for the quarter ended 30 September 2026, against 368.68 in the same quarter a year earlier; for the half year it was 500.08, against 372.51.
- Within total income, revenue from operations is shown as "-", and the income shown is other income of 421.40 for the quarter and 498.42 for the half year.
- Total expenses were small at 4.88 for the quarter and 11.26 for the half year.
- Profit before tax was 416.52 for the quarter and 488.82 for the half year.
- Profit for the period was 311.79 for the quarter (274.22 a year earlier) and 365.55 for the half year (270.87 a year earlier).
- Basic and diluted earnings per share (face value of Rs. 10 each) were 25.98 for the quarter and 30.46 for the half year, against 22.85 and 22.57 respectively a year earlier.
The line below profit matters here
- Other Comprehensive Income was 4,625.14 for the quarter and 7,764.15 for the half year, a gain reported below the profit line.
- That took Total Comprehensive Income for the period to 4,936.93 for the quarter and 8,129.70 for the half year. In the same quarter a year earlier this line was negative at (2,655.75).
- So the profit for the period of 311.79 and the total comprehensive income of 4,936.93 are two different measures; the gap is the other comprehensive income.
Balance sheet (standalone, Rs. in lakh)
- Total assets were 26,717.32 as at 30 September 2026, against 18,531.49 as at 31 March 2026.
- The largest item was non-current investments at 23,163.26, up from 15,269.12.
- Bank balances other than cash and cash equivalents were 3,300.00 against 2,955.00, and cash and cash equivalents were 28.25 against 173.09.
- Total equity was 26,660.57 against 18,530.36, of which equity share capital was 120.00.
- Total current liabilities were 56.75, including current tax liabilities of 56.38. Long-term and short-term borrowings are shown as "-".
Cash flow (half year ended 30 September 2026, Rs. in lakh)
- Net cash used in operating activities was (170.38).
- Net cash from investing activities was 25.54, helped by dividend income of 367.19 and interest income of 93.69.
- Net decrease in cash and cash equivalents was (144.84), ending at 301.97 including the opening balance of 446.81.
What a retail reader can take away
- This is a holding/investment-style company: the reported income is other income (interest and dividend), while revenue from operations is nil, so earnings track its investment portfolio rather than a trading business.
- Profit for the period (311.79 for the quarter) is the operating measure to follow; the much bigger Total Comprehensive Income (4,936.93) includes fair-value style gains on investments that sit below the profit line.
- The balance sheet has grown mainly through the investment book, with no borrowings shown in the standalone statement.
Also from Sheraton Properties & Finance
Board meeting on November 04, 2026 to approve unaudited results for September quarter
29 Oct 2026
More numbers
- Total income, half year ended 30 September 2026 (standalone)500.08
- Profit for the period, half year ended 30 September 2026365.55
- Other Comprehensive Income, quarter ended 30 September 20264,625.14
- Total assets as at 30 September 202626,717.32
- Total income, latest quarter421.40 (₹ in lakhs)
- Total income, year-ago quarter368.68 (₹ in lakhs)
- Total income, previous quarter79.76 (₹ in lakhs)
- Total comprehensive income, latest quarter4,936.93 (₹ in lakhs)
- Total comprehensive income, year-ago quarter(2,655.75) (₹ in lakhs)
- Total comprehensive income, previous quarter3,192.78 (₹ in lakhs)
- Profit after tax, latest quarter311.79 (₹ in lakhs)
- Profit after tax, year-ago quarter274.22 (₹ in lakhs)
- Profit after tax, previous quarter53.77 (₹ in lakhs)
- Profit before tax, latest quarter416.52 (₹ in lakhs)
- Profit before tax, year-ago quarter364.20 (₹ in lakhs)
- Profit before tax, previous quarter72.31 (₹ in lakhs)
- Revenue from operations, latest quarter-
- Revenue from operations, year-ago quarter-
- Revenue from operations, previous quarter-
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