Kuber Udyog Reports Revised Q2 and H1 FY2026 Results with Improved Revenue

Kuber Udyog Limited , a company engaged in investment activities and securities trading, has submitted its revised standalone unaudited financial results for the quarter and half year ended September 30, 2025, to the Bombay Stock Exchange (BSE). The revision comes following a directive from the BSE to correct discrepancies in the Cash Flow Statement.

Financial Highlights

The company reported the following key financial metrics:

Particulars	Q2 FY2026	H1 FY2026
Revenue from Operations	14.81	25.39
Earnings Per Share (EPS)	0.14	0.40

Note: All figures are in Rs. lakhs, except for EPS which is in Rs.

Operational Performance

Kuber Udyog's revenue streams have diversified, with the company reporting significant earnings from:

Advisory IT services
Consulting on banking regulatory matters
Non-fund based banking services
Bank relationship management

Balance Sheet Overview

As of September 30, 2025, the company's financial position shows:

Particulars	Amount
Cash and Cash Equivalents	15.96
Loans	597.22
Investments	15.77
Total Assets	677.99
Borrowings	285.05
Total Equity	388.73

Note: All figures are in Rs. lakhs

Regulatory Matters

The company disclosed a pending regulatory issue:

A penalty of Rs. 18,49,541.79 has been imposed by SEBI (order dated February 1, 2024)
Kuber Udyog has deposited Rs. 9,25,005 of the penalty amount
The matter is currently under adjudication at the Securities Appellate Tribunal (SAT)
The next hearing is scheduled for November 18, 2025

Management Commentary

The revised financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 10, 2025. The company's management has ensured compliance with Indian Accounting Standards (Ind AS) and other applicable accounting practices.

Investor Information

Kuber Udyog Limited maintains transparency with its investors, making the detailed financial reports available on the company's website at www.kuberudyog.com .

The revision of financial results demonstrates the company's commitment to accurate reporting and regulatory compliance. Investors and stakeholders should note the ongoing regulatory proceedings and their potential impact on future financial statements.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+4.89%	-9.04%	-10.56%	-12.64%	-37.45%	+2,200.00%

Kuber Udyog Limited , a company primarily engaged in investment activities and securities trading, has released its unaudited financial results for the second quarter and half-year ended September 30, 2025. The company's performance shows improvements in revenue and profitability compared to the same period last year, despite a decrease from the previous quarter.

Financial Highlights

Particulars (in Rs. Lakhs)	Q2 FY2026	Q1 FY2026	Q2 FY2025	H1 FY2026	H1 FY2025
Revenue from Operations	14.81	25.25	10.58	40.07	21.10
Total Revenue	14.81	25.25	10.59	40.07	25.51
Total Expenses	10.10	16.36	10.52	26.46	19.16
Profit Before Tax	4.72	8.90	0.07	13.61	6.34
Profit for the Period	4.72	8.90	0.07	13.61	6.34
Earnings Per Share (Basic)	0.14	0.26	0.00	0.40	0.18

Key Observations

Revenue and Profitability

Revenue from operations for Q2 FY2026 stood at Rs. 14.81 lakhs, a 40% increase compared to Rs. 10.58 lakhs in Q2 FY2025. However, it decreased from Rs. 25.25 lakhs in Q1 FY2026.
Profit before tax for Q2 FY2026 was Rs. 4.72 lakhs, a substantial improvement from Rs. 0.07 lakhs in Q2 FY2025.
Half-yearly profit before tax more than doubled to Rs. 13.61 lakhs from Rs. 6.34 lakhs in the previous year.

Financial Metrics

The basic and diluted EPS for Q2 FY2026 stood at Rs. 0.14, up from Rs. 0.00 in the same quarter last year.
Total assets decreased to Rs. 677.99 lakhs as of September 30, 2025, from Rs. 719.14 lakhs as of June 30, 2025, primarily due to a reduction in loans from Rs. 652.83 lakhs to Rs. 597.22 lakhs.

Business Focus

Kuber Udyog's main business involves investment activities and trading in securities. The company has also earned significant revenue from:

Providing advisory IT services
Consulting on banking regulatory matters
Non-fund based banking services
Bank relationship management

Regulatory Matter

Kuber Udyog Limited is currently facing a regulatory challenge:

SEBI imposed a penalty of Rs. 18.49 lakhs on February 1, 2024.
The company has deposited Rs. 9.25 lakhs and is appealing the decision before the Securities Appellate Tribunal (SAT).
The next hearing is scheduled for November 18, 2025.

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting on November 10, 2025. The company's management has prepared the financial statements in accordance with the Indian Accounting Standards (Ind AS) and other recognized accounting practices and policies.

Investors and stakeholders should note that these results are subject to limited review and may be subject to changes. The ongoing SEBI penalty appeal may also impact the company's financial position in the future.