Integrated Filing — IndAS



General information about company

Scrip Code 544963
NSE Symbol SHAHINVEST
MSEI Symbol NOTLISTED
ISIN INE029N01014
Name of company Shah Investor's Home Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 27-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Retail Broking Business
Start date and time of board meeting 27-10-2026   16:34:00
End date and time of board meeting 27-10-2026   17:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,794.10 1,794.10
Other income 2.27 2.27
Total income 1,796.37 1,796.37
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 349.83 349.83
(e) Finance costs 64.78 64.78
(f) Depreciation, depletion and amortisation expense 43.40 43.40
(f) Other Expenses
1 Fees And Commission Expense 787.36 787.36
2 Impairment on Financial Instruments (0.12) (0.12)
3 Other Expenses 237.95 237.95
Total other expenses 1,025.19 1,025.19
Total expenses 1,483.20 1,483.20
3 Total profit before exceptional items and tax 313.17 313.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 313.17 313.17
6 Tax expense
7 Current tax 72.48 72.48
8 Deferred tax (6.12) (6.12)
9 Total tax expenses 66.36 66.36
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 246.81 246.81
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 246.81 246.81
17 Other comprehensive income net of taxes 869.86 869.86
18 Total Comprehensive Income for the period 1,116.67 1,116.67
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 243.79 243.79
Total profit or loss, attributable to non-controlling interests 3.02 3.02
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 866.66 866.66
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3.20 3.20
21 Details of equity share capital
Paid-up equity share capital 1,575.40 1,575.40
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.55 1.55
Diluted earnings (loss) per share from continuing operations 1.55 1.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.55 1.55
Diluted earnings (loss) per share from continuing and discontinued operations 1.55 1.55
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. Shah Investor's Home Ltd (“Company”) completed its Initial Public Offer (IPO) of 53,99,200 equity shares of face value of Rs. 10 each, at an issue price of Rs.167 per share (including a share premium of Rs. 157 per share), comprising entirely of a fresh issue aggregating to Rs. 90.17 Crores. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 6 October 2026. Accordingly, the Unaudited Consolidated Financial Results for the Quarter Ended 30 June 2026 have been drawn up for the first time, in accordance with the listing requirements. 2. The Un-audited Consolidated Financial Results of Shah Investor's Home Limited (“the Company”) and its Subsidiaries (together referred to as 'Group') for the quarter ended June 30, 2026 have been prepared in accordance with Indian Accounting Standards (“IND AS”) as prescribed under Section 133 of the Companies Act, 2013, read with Companies (Indian Accounting Standards) Rules, 2015, applicable provisions of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended from time to time, and have been duly reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 October 2026. 3. Limited Review of the aforesaid Financial Results for the quarter ended 30 June 2026 has been carried out by the Statutory Auditors, and they have issued Limited Review Report with unmodified conclusion thereon. 4. The figures for the year ended 31 March, 2026 have been extracted from the Consolidated Financial Statements audited by the statutory auditors of the Holding Company. The figures for the quarter ended 31 March 2026 represent the balancing figures between the audited figures for the full financial year ended 31 March 2026 and the unaudited year-todate figures for the period ended 31 December 2025. The year-to-date figures for the period ended 31 December 2025 and the figures for the corresponding quarter ended 30 June 2025 have neither been audited nor reviewed by the statutory auditors of the Holding Company. However, the management has exercised necessary care and diligence to ensure that the Unaudited Consolidated Financial Results for these periods are fairly stated. 5.Figures for previous quarter/period have been regrouped and reclassified wherever considered necessary, to conform to current quarter/period classification/disclosures. 6. The consolidated financial results comprise the financial results of Shah Investor's Home Limited and all its subsidiaries and associates as under: Name of Entity Consolidates as SIHL Fincap Limited Wholly Owned Subsidiary SIHL Strategic Pvt. Ltd. Wholly Owned Subsidiary SIHL Consultancy Limited Subsidiary SIHL Global Investments (IFSC) Pvt. Ltd. Wholly Owned Subsidiary SIHL Health and Wellness Foundation Associate 7. The Un-audited Standalone Financial Results of the Company for the quarter ended 30 June 2026 are also available on the website of the Stock Exchanges, where the securities of the Company are listed, i.e., www.bseindia.com and www.nseindia.com and on the Company’s website, i.e., www.sihl.in.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit and loss 1,013.42 1,013.42
Total Amount of items that will not be reclassified to profit and loss 1,013.42
2 Income tax relating to items that will not be reclassified to profit or loss 143.56 143.56
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 869.86 869.86