Hi-Klass Trading and Investment Limited has released its unaudited financial results for the second quarter and half-year ended September 30, 2025, revealing a mixed performance with notable changes in its balance sheet structure.

Financial Performance

The company reported a loss before tax of ₹34.28 crore for the half-year ended September 30, 2025, compared to a profit of ₹39.31 crore in the same period last year. However, the total comprehensive income for the half-year stood at ₹196.31 crore, primarily due to a significant fair valuation gain on equity instruments through Other Comprehensive Income (OCI).

Revenue and Expenses

For the half-year ended September 30, 2025:

The company's revenue from operations saw a slight decrease from ₹58.48 crore in the previous half-year to ₹57.80 crore. Notably, there was no other income reported for this period, compared to ₹7.07 crore in the same period last year.

Balance Sheet Highlights

As of September 30, 2025, Hi-Klass Trading and Investment reported significant changes in its balance sheet:

The company's total assets increased by 58.3%, primarily driven by a substantial rise in loans, which grew by 209.5%. Borrowings also saw a significant increase of 171.3%, while cash and cash equivalents decreased by 43.7%.

Segment Information

Hi-Klass Trading and Investment Limited operates as a single segment, focusing on holding and investing with an emphasis on earning income through dividends, interest, and gains from investments.

Auditor's Review

The statutory auditors, M/S Biswas Dasgupta Datta & Roy, Chartered Accountants, have conducted a limited review of the financial results and issued an unmodified opinion.

Management Commentary

Sanjay Kumar Jain, Managing Director of Hi-Klass Trading and Investment Limited, stated, "The Board of Directors has approved the unaudited standalone financial results for the second quarter and half-year ended September 30, 2025. While we face challenges in the current economic environment, we remain committed to our investment strategy and are actively managing our portfolio to navigate market fluctuations."

Investors and stakeholders should note that these results are unaudited and subject to limited review. The company continues to operate in a dynamic financial environment, and future performance may be influenced by various market factors and economic conditions.

Hi-Klass Trading and Investment Limited has announced a significant change in its leadership, appointing Mr. Tanish Sharma as the new Chief Executive Officer (CEO), effective July 24, 2025. The appointment of the 23-year-old executive marks a bold move for the company, potentially signaling a shift towards a more youthful and dynamic leadership approach.

Board Approval and Appointment Process

The Board of Directors of Hi-Klass Trading and Investment Limited approved Sharma's appointment following a recommendation from the Nomination and Remuneration Committee. The decision was made during a board meeting held on July 24, 2025.

Tanish Sharma's Profile

Despite his young age, Mr. Sharma brings a unique set of skills to his new role:

• Age and Experience: At 23 years old, Tanish Sharma has experience in organizational administration and strategy formulation.
• Expertise: He possesses multi-faceted experience in strategy formulation and implementation, setting up projects, planning, and execution.
• Potential Impact: His background is expected to be beneficial for both organic and inorganic growth of the business.

Shareholding and Relationships

As per the company's disclosure:

• Mr. Sharma holds no shares in Hi-Klass Trading and Investment Limited at the time of his appointment.
• There is no disclosed relationship between Mr. Sharma and the company's directors.

Regulatory Compliance

The appointment has been made in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Looking Ahead

The appointment of such a young CEO is uncommon in the corporate world and may represent a strategic move by Hi-Klass Trading and Investment Limited to bring fresh perspectives and innovative approaches to its operations. Stakeholders will likely be watching closely to see how Mr. Sharma's leadership will shape the company's future strategies and performance in the trading and investment sector.