Q2 FY26 Results: Net Loss of ₹349L; H1 Profit Boosted by One-Time Ebix Settlement

Emphasis of matterResults restatedRelated-party transactionsResults View source PDF Explain this filing

VIKASLIFE · price

Loading chart…

▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

+0.0%Reaction day

₹1.65

prior close

₹1.68

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+1.3%-1.3% vs market

Trading & Distributors peers, median of 134sector+0.1%-0.1% vs sector

On the reaction day the stock moved 1.3 pts less than Nifty Microcap 250 and 0.1 pts less than its Trading & Distributors peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-3.6

10m

-1.8

15m

-3.6

30m

-4.2

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+0.0+1.3-1.3+0.1-0.1

Next day

-0.6+1.1-1.7+0.0-0.6

-3.0-0.4-2.7-0.4-2.6

-2.4+2.0-4.5-0.4-2.1

-3.0+1.9-4.9-1.0-2.0

-3.6+1.9-5.5-0.7-2.9

-4.8+3.0-7.8-1.9-2.9

15d

-7.3+2.3-9.6-3.3-3.9

-12.1+2.8-15.0-4.6-7.5

-9.7+11.9-21.6-5.4-4.3

-20.6+10.5-31.1-10.8-9.8

UpDownMarket · Nifty Microcap 250Sector · Trading & Distributors peers, median of 134Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Board approved Q2/H1 FY26 unaudited results (ended Sep 30, 2025). Q2 standalone revenue rose to ₹14,097.78L (vs ₹13,035.63L YoY) but posted a net loss of ₹349.41L. H1 net profit of ₹12,414.82L is largely driven by a one-time ~₹13,030L gain from the Ebix UK settlement (51% equity received by VLL after consortium default). Auditor flagged emphasis of matter on pending regulatory approvals for the Ebix transaction, restatement of Q1 FY26 results (turning a loss into a profit), and material related party transactions awaiting shareholder approval. Board also cleared a postal ballot addendum to seek member approval for RPTs and other routine transactions.

Likely market impact

Q2 shows operating loss; H1 profit is one-time settlement, not core business. Auditor flags RPT compliance gaps and prior restatement, raising governance concerns.