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Quarterly Results

DHUNINV · Dhunseri Investments Limited · NSE · Filed 13 Aug · 1 min read

Dhunseri Investments Swings to Q1 FY27 Profit on Treasury and Associate Gains

The Kolkata holding company reported a strong consolidated profit for the quarter ended 30 June 2026, lifted by fair-value gains and its share of profit from equity-accounted investees.

What was filed

Dhunseri Investments Limited told the NSE and BSE that its board, meeting on 13 August 2026, approved the unaudited standalone and consolidated results for the quarter ended 30 June 2026, along with the auditor's limited review report. The review carries an unmodified conclusion. The intimation is a routine quarterly-results filing; the substance is in the numbers behind it.

A holding company whose earnings swing with markets

Dhunseri Investments runs as a treasury and holding company — its standalone business sits within a single "Treasury Operations" segment, while the consolidated accounts also carry a Flexible Packaging Film business and a share of profit from equity-accounted associates. Because much of the income comes from dividend receipts and mark-to-market gains and losses, quarterly results can move sharply in either direction. The company flags this in its notes, cautioning that the nature of the capital market it operates in means quarterly results do not indicate likely annual performance. The quarter under review swung strongly positive, in contrast to the loss-making quarter ended March 2026, with the consolidated result lifted materially by the share of profit from equity-accounted investees.

A discontinued overseas subsidiary

The consolidated notes disclose that Twelve Cupcakes Pte Limited, a step-down subsidiary in Singapore, began Creditors' Voluntary Winding-up proceedings on 29 October 2025, resulting in loss of control by the parent. As a result, the "Food and Beverages" segment has been classified as a discontinued operation under Ind AS 105 and contributed no revenue or result in the current quarter — a change in how the group's segment mix reads against a year earlier.

Consolidated total income (Q1 FY26)
₹18,724.21 → ₹27,888.52 lakhQ1 FY26 → Q1 FY27+49%‡
Consolidated net profit after tax (Q1 FY26)
₹7,730.54 → ₹19,378.54 lakhQ1 FY26 → Q1 FY27+151%‡
Consolidated basic EPS (Q1 FY26)
₹86.89 → ₹218.43Q1 FY26 → Q1 FY27+151%‡
Standalone profit after tax (Q1 FY26)
₹595.11 → ₹1,682.01 lakhQ1 FY26 → Q1 FY27+183%‡
Share of profit from equity-accounted investees (Q1 FY27)
₹12,326.55 lakh

‡ Computed by us from the filing’s own figures — not a company-stated number.

For a holder, the quarter shows a strong swing to profit from the loss-making quarter ended March 2026, but the company's own note — that treasury-driven quarterly results do not indicate likely annual performance — is a reminder that these figures reflect market-linked gains that can reverse. The reclassification of the loss-making Singapore food subsidiary as a discontinued operation also changes the group's earnings composition going forward.

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