Announced Mon, 3 Nov · 22:02 IST

Financial Results for the quarter and half year ended 30 September 2025

Related Party TransactionsNegative Operating CashflowResults View source PDF

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AI summary

Kartik Investments Trust, a small investment company, reported a net profit of Rs. 1.07 lakhs for Q2 FY26 (ended 30 September 2025), recovering from a loss of Rs. 1.06 lakhs in the preceding quarter. For the half year (H1 FY26), the company posted a marginal net profit of Rs. 0.01 lakhs versus a loss of Rs. 0.25 lakhs in H1 FY25, with total income flat at Rs. 4.09 lakhs year-on-year. Total expenditure came in at Rs. 4.08 lakhs (H1 FY25: Rs. 4.34 lakhs). EPS for the quarter stood at Rs. 0.44. The statutory auditor, M/s R. Sundararajan & Associates, issued a clean (unqualified) limited review report. Notably, the Board approved the sale of 2,01,600 equity shares of Parry Enterprises India Ltd to Ambadi Investments Ltd — a related party transaction — which was executed on 8 October 2025. Operating cash flow for H1 FY26 was negative at Rs. 3.90 lakhs, and reserves rose sharply from Rs. 395.46 lakhs to Rs. 462.14 lakhs largely due to a Rs. 60.96 lakh gain on equity instruments measured through OCI.

Likely market impact

With revenues of just Rs. 4 lakhs for the half year, this is a tiny investment-holding entity and these results are unlikely to meaningfully move the share price. Shareholders should note the related party share sale to Ambadi Investments and the negative operating cash flow, though the company remains virtually debt-free with total equity of Rs. 486.54 lakhs.