SODHANI CAPITAL LIMITED — Reporting period: Half year ended March 31, 2026 (Audited) and Year ended March 31, 2026 (Audited)
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Equity and Liabilities | ||
| Shareholders’ Funds | ||
| Share Capital | 794.50 | 625.50 |
| Reserves and Surplus | 995.27 | 115.79 |
| Total Equity | 1789.77 | 741.29 |
| Non-Current Liabilities | ||
| Long-Term Borrowings | – | 2.40 |
| Deferred tax Liability | 3.46 | – |
| Total Non-Current Liabilities | 3.46 | 2.40 |
| Current liabilities | ||
| Short-term borrowings | – | 2.44 |
| Trade payables | ||
| i) Total outstanding dues of micro enterprise and small enterprise | – | – |
| ii) Total outstanding dues of creditors other than micro enterprise and small enterprise | 0.24 | 8.68 |
| Other current liabilities | 2.13 | 4.87 |
| Short-term provisions | 9.56 | 0.50 |
| Total Current Liabilities | 11.93 | 16.49 |
| TOTAL EQUITY & LIABILITIES | 1805.15 | 760.18 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| Property, Plant and Equipment and Intangible Assets | ||
| i) Tangible Assets | 638.94 | 7.03 |
| ii) Intangible Asset | 11.86 | – |
| Non Current Investments | 646.11 | 461.26 |
| Deferred tax assets | – | 1.61 |
| Long-Term Loans and Advances | 6.93 | 20.00 |
| Other Non-Current Assets | 5.03 | 3.03 |
| Total Non-Current Assets | 1308.86 | 492.92 |
| Current Assets | ||
| Current Investments | 480.55 | 242.32 |
| Trade Receivables | 0.13 | 0.24 |
| Cash and Cash Equivalents | 14.36 | 9.95 |
| Other Current Assets | 1.26 | 14.75 |
| Total Current Assets | 496.29 | 267.26 |
| TOTAL ASSETS | 1805.15 | 760.18 |
| Particulars | Half Year Ended 31st March, 2026 (Audited) | Half Year Ended 30th September, 2025 (Unaudited) | Half Year Ended 31st March, 2025 (Unaudited) | Year Ended 31st March, 2026 (Audited) | Year Ended 31st March, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue | |||||
| Revenue from operations | 236.14 | 218.51 | 213.00 | 454.65 | -10.05 |
| Other Income | 18.45 | 5.66 | (3.57) | 21.10 | (1.36) |
| Total Income | 254.59 | 224.17 | 207.63 | 478.76 | 413.41 |
| Expense | |||||
| Employees Benefit Expense | 43.57 | 30.03 | 27.67 | 73.61 | 51.94 |
| Finance Costs | 0.00 | 0.06 | 0.23 | 0.29 | 0.47 |
| Depreciation, Amortization and Impairment Expense | 15.13 | 1.26 | 3.03 | 16.39 | 4.00 |
| Other Expenses | 42.00 | 29.93 | 43.11 | 71.98 | 56.10 |
| Total Expenses | 100.71 | 61.33 | 73.04 | 162.04 | 112.51 |
| Profit Before Exceptional & EXTRAORDINARY ITEMS & TAX | 153.88 | 162.84 | 134.59 | 316.72 | 300.97 |
| Exceptional & Extraordinary Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit Before Tax | 153.88 | 162.84 | 134.59 | 316.72 | 300.97 |
| Tax Expense | |||||
| Current Tax | 34.60 | 41.01 | 41.73 | 75.61 | 0.00 |
| Deferred Tax (credit) / charge | 1.04 | (2.39) | (0.73) | 1.61 | (0.30) |
| Total Tax Expense | 35.64 | 38.62 | 41.00 | 82.12 | (0.30) |
| Profit for the period / year (after tax) | 109.79 | 124.22 | 93.59 | 234.60 | 217.96 |
| Earnings per equity share of Rs. 10/- each (in Rs.) (In full figures) (Annualised) | |||||
| a) Basic EPS (in Rs.) | 1.39 | 1.50 | 1.50 | 3.32 | 3.48 |
| b) Diluted EPS (in Rs.) | 1.39 | 1.50 | 1.50 | 3.32 | 3.48 |
| Particulars | Year Ended 31st March, 2026 | Year Ended 31st March, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 316.72 | 300.91 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 16.39 | 3.96 |
| Impairment on assets | – | 0.04 |
| Finance costs | 0.06 | 0.47 |
| Capital Gain (Loss) | (11.44) | 30.85 |
| Interest & Dividend income | (11.36) | (2.82) |
| Operating profit before working capital changes | 310.37 | 333.40 |
| Changes in working capital: | ||
| Increase (decrease) in trade payables | (8.44) | 8.52 |
| Increase (decrease) in short term provisions | 9.06 | (0.04) |
| Increase (decrease) in other current liabilities | (2.74) | (0.22) |
| Decrease (increase) in trade receivable | 0.11 | (0.24) |
| Decrease (increase) other non-current assets | (2.00) | (2.61) |
| Decrease (increase) other current assets | 13.49 | 5.82 |
| Cash generated from / (utilised in) operations | 319.86 | 344.63 |
| Less : Income tax paid | (77.04) | (83.24) |
| Net cash flow generated from/ (utilised in) operating activities (A) | 242.81 | 261.39 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (660.16) | (0.64) |
| Net of Purchase / Proceeds from Sale of Investments | (423.08) | (221.92) |
| Proceeds From Capital Gain | 11.44 | (30.85) |
| Capital Advance for purchase of Land | 13.07 | (20.00) |
| Interest and Dividend Received | 11.36 | 2.82 |
| Net cash flow utilised in investing activities (B) | (1047.36) | (270.58) |
| C. Cash flow from financing activities | ||
| Proceeds from issuance of share capital | 861.90 | 0.00 |
| Payment of issuance expenses | (48.03) | – |
| Proceed / Repayment of Borrowings | (4.84) | (2.27) |
| Finance Cost | (0.06) | (0.47) |
| Net cash flow generated from/ (utilised in) financing activities (C) | 808.97 | (2.74) |
| Net (decrease)/ increase in cash & cash equivalents (A+B+C) | 4.42 | (11.94) |
| Cash and cash equivalents at the beginning of the period/ year | 9.95 | 21.89 |
| Cash and cash equivalents at the end of the period/ year | 14.36 | 9.95 |
| PARTICULARS | PROCEEDS | Utilization of fund | (Surplus)/ Deficit transfer to GCP | BALANCE |
|---|---|---|---|---|
| Offer Related Issue Expenses | 8000000 | 5968380 | (2031620) | – |
| PARTICULARS | PROCEEDS | Utilization of fund | (Surplus)/ Deficit transfer to GCP | BALANCE |
|---|---|---|---|---|
| Acquisition Of Office Premises At Mumbai | 50117000 | 50117000 | – | |
| Interior Work For The Proposed Office Premises | 5794000 | 5832191 | 38191 | 0 |
| Funding Expenditure Towards Enhancement Of Our Brand Visibility | 9264000 | 1435928 | – | 7828072 |
| Development Of Mutual Fund Investment Application | 1500000 | 1433724 | – | 66276 |
| Meeting Expenditure For Acquiring Information Technology (Hardware Including Software) Infrastructure For New Office Premises And Existing Office Premises. | 915000 | 153868 | – | 761132 |
| General Corporate Purpose# | 10600000 | 5045747 | 1993429 | 7547682 |
| TOTAL | 78190000 | 64018458 | 16203162 |