TTI Enterprise Limited reported a standalone net profit of ₹31.80 lakh for the quarter ended June 30, 2026, reversing a net loss of ₹229.68 lakh posted in the previous quarter. The Kolkata-based company’s Board of Directors approved the unaudited financial results during a meeting held on August 13, 2026.

Revenue from operations for Q1FY26 stood at ₹60.80 lakh, compared to ₹34.25 lakh in the preceding quarter and ₹71.19 lakh in the same period last year. The company operates in a single segment comprising investment and loan activities, with interest income constituting the entirety of its revenue from operations.

Financial Performance

The company’s total expenses decreased significantly to ₹29.00 lakh in Q1FY26, down sharply from ₹263.90 lakh in the prior quarter. This reduction was primarily driven by a drop in other expenses, which fell to ₹14.52 lakh from ₹253.42 lakh previously. Finance costs rose to ₹8.42 lakh from ₹3.52 lakh, while employee benefits expense declined slightly to ₹6.05 lakh.

Earnings per equity share (basic) were reported at ₹0.13 for the quarter, compared to a loss per share of ₹0.90 in the preceding quarter and earnings of ₹0.17 in the corresponding period of FY25.

What the Numbers Show

The reversal to profitability in Q1FY26 was largely operational, stemming from a drastic reduction in other expenses rather than a surge in top-line growth. While revenue declined year-on-year from ₹71.19 lakh to ₹60.80 lakh, the cost structure tightened considerably. Other expenses, which had spiked to ₹253.42 lakh in the prior quarter, normalized to ₹14.52 lakh, indicating that the previous quarter’s loss was driven by non-recurring or exceptional cost outflows rather than structural operational deficits.

Audit and Compliance

Mark & Co., the statutory auditors, conducted a limited review of the results in accordance with Standard on Review Engagements (SRE) 2410. The firm issued an unmodified conclusion, stating that nothing came to their attention to suggest the statement contains material misstatements or fails to disclose information required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting". The company has no discontinued operations, and there were no qualifications in the audit report.

TTI Enterprise Limited has approved changing its Registrar and Share Transfer Agent (RTA) from Niche Technologies Private Limited to Purva Sharegistry (India) Private Limited to strengthen its investor services function. The company stated that the new RTA was selected for its sizeable market share, expertise, and infrastructure in providing RTA services. The transition is subject to the execution of definitive agreements under applicable statutes.

The effective date of the change will be intimated to the stock exchanges in due course. Until the completion of data transition, shifting of electronic connectivity, and other related procedures, Niche Technologies Private Limited will continue to serve as the company's RTA. The company also requires necessary confirmations from NSDL and CDSL before the switch is finalized.

Details of the Change

The company provided the following details regarding the change in RTA as required under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015:

The formalities for the change, including documentation, execution of agreements, and transition of data, will be completed by the company in due course. The announcement was made by Hemant Agarwal, Executive Director of TTI Enterprise Limited.