Board Meeting Outcome: Unaudited Standalone Results for Quarter and Half Year Ended 30 September 2026
Board meeting held on 23 October 2026 approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026, plus the statement of assets and liabilities and cash flow statement.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Total income | 2.47 | 1.26 | +96% | 0.52 | +375% |
| Profit before tax | 1.26 | 0.29 | +334% | -3.33 | — |
| Profit after tax | 1.26 | 0.29 | +334% | -3.33 | — |
| Total comprehensive income | 1.26 | 2.17 | −41.9% | -3.33 | — |
| Basic EPS | 0.05 | 0.01 | +400% | -0.13 | — |
- Total income
- Latest 2.47; Year ago 1.26 (+96%); Prev qtr 0.52 (+375%)
- Profit after tax
- Latest 1.26; Year ago 0.29 (+334%); Prev qtr -3.33
- Period
- 30-09-2026
Auditor's review
Conclusion: Unmodified
What the board meeting covered
- The board met on Friday, 23 October 2026 and approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026.
- It also approved the unaudited standalone statement of assets and liabilities and the unaudited standalone cash flow statement for the half year ended 30 September 2026.
- The limited review report of the statutory auditors, Saraswat & Company, Chartered Accountants, on these results was placed before the board.
Results at a glance (standalone, amounts in Rs. lakhs)
- Quarter ended 30-09-2026: Total income 2.47, Total expenses 1.21, Profit/(Loss) for the period 1.26.
- Quarter ended 30-06-2026 (previous quarter): Total income 0.52, Total expenses 3.85, Profit/(Loss) for the period -3.33.
- Quarter ended 30-09-2025 (year-ago quarter): Total income 1.26, Total expenses 0.97, Profit/(Loss) for the period 0.29.
- Half year ended 30-09-2026: Total income 2.99, Total expenses 5.06, Profit/(Loss) for the period -2.07.
- Half year ended 30-09-2025: Total income 1.26, Total expenses 4.85, Profit/(Loss) for the period -3.59.
- Within total income, Other income for the quarter ended 30-09-2026 was 2.47 and for the half year 2.99.
- Earnings per share (basic and diluted), half year ended 30-09-2026: -0.08, against -0.14 for the half year ended 30-09-2025. For the quarter it was 0.05 against 0.01 a year earlier.
- Paid-up equity share capital is 259.78 lakhs, with face value of Rs. 10 each, unchanged across periods.
Balance sheet snapshot (standalone, Rs. lakhs), 30 September 2026 vs 31 March 2026
- Total assets 190.37 vs 192.65
- Total equity 188.78 vs 191.25
- Cash and cash equivalents 10.68 vs 32.29
- Investments 73.90 vs 96.13
- Total current liabilities 1.59 vs 1.40
Cash flow, half year ended 30 September 2026 (Rs. lakhs)
- Net cash flows from (used in) operating activities: -24.47
- Net cash flows from (used in) investing activities: 2.86
- Net increase (decrease) in cash and cash equivalents: -21.61
- Cash and cash equivalents at end of period: 10.68
Debt and default position
- The disclosure format for outstanding default on loans and debt securities shows loans/revolving facilities from banks and financial institutions at 0.00, unlisted debt securities (NCDs and NCRPs) at 0.00, and total financial indebtedness including short-term and long-term debt at 0.00, all expressed In INR Crore.
Auditor's review conclusion
- Saraswat & Company said the review was conducted under Standard on Review Engagements (SRE) 2410 and that nothing came to their attention that causes them to believe the statement contains any material misstatement or omits information required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
- The company's note records that the statutory auditors have expressed an unmodified opinion on these results.
How a retail reader can read this
- This is the routine quarterly results disclosure, and the figures are small in absolute rupee terms: total income of 2.47 lakh for the quarter and 2.99 lakh for the half year, which is why earnings per share work out to a few paise.
- At the half-year level the company reports a Profit/(Loss) for the period of -2.07 lakh, narrower than the -3.59 lakh loss in the same half of the previous year, while the latest quarter on its own shows a profit of 1.26 lakh.
- The balance sheet shows total equity of 188.78 lakh against total assets of 190.37 lakh, and the debt disclosure shows total financial indebtedness of 0.00 In INR Crore.
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More numbers
- Total income - half year ended 30-09-2026 (Rs. in Lakhs)2.99
- Profit/(Loss) for the period - half year ended 30-09-2026 (Rs. in Lakhs)-2.07
- Total assets as at 30th September, 2026 (Rs. in Lakhs)190.37
- Total equity as at 30th September, 2026 (Rs. in Lakhs)188.78
- Net cash flows from (used in) operating activities - half year (Rs. in Lakhs)-24.47
- Total financial indebtedness including short-term and long-term debt (In INR Crore)0.00
- Total income, latest quarter2.47 (Amt. In Lakhs)
- Total income, year-ago quarter1.26 (Amt. In Lakhs)
- Total income, previous quarter0.52 (Amt. In Lakhs)
- Total comprehensive income, latest quarter1.26 (Amt. In Lakhs)
- Total comprehensive income, year-ago quarter2.17 (Amt. In Lakhs)
- Total comprehensive income, previous quarter-3.33 (Amt. In Lakhs)
- Profit after tax, latest quarter1.26 (Amt. In Lakhs)
- Profit after tax, year-ago quarter0.29 (Amt. In Lakhs)
- Profit after tax, previous quarter-3.33 (Amt. In Lakhs)
- Profit before tax, latest quarter1.26 (Amt. In Lakhs)
- Profit before tax, year-ago quarter0.29 (Amt. In Lakhs)
- Profit before tax, previous quarter-3.33 (Amt. In Lakhs)
- Revenue from operations, latest quarter-
- Revenue from operations, year-ago quarter-
- Revenue from operations, previous quarter-
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