💰 Financial Performance

Revenue Growth by Segment

Total revenue from operations for H1 FY26 was INR 25.43 Cr, representing a 5.1% growth YoY compared to INR 24.19 Cr in H1 FY25. The Warehousing segment grew 18.08% YoY (INR 7.09 Cr vs INR 6.00 Cr), while the Investment and Treasury segment grew 0.81% YoY (INR 18.34 Cr vs INR 18.19 Cr).

Geographic Revenue Split

Not disclosed in available documents.

Profitability Margins

Net Profit Margin for H1 FY26 was -5.04% (Loss of INR 1.77 Cr on Total Income of INR 35.18 Cr). For Q2 FY26, the Net Profit Margin plummeted to -113.5% (Loss of INR 15.59 Cr on Total Income of INR 13.74 Cr) due to a 488% spike in other expenses.

EBITDA Margin

Operating Profit before Working Capital Changes for H1 FY26 was a loss of INR 9.69 Cr, resulting in an EBITDA margin of -27.5% of total income, compared to a loss of INR 0.81 Cr in H1 FY25.

Capital Expenditure

Not disclosed in available documents.

Credit Rating & Borrowing

Finance costs surged by 4,962% YoY in H1 FY26 to INR 4.05 Cr from INR 0.08 Cr in H1 FY25, indicating a significant increase in borrowing costs or debt utilization.

⚙️ Operational Drivers

Raw Materials

Not applicable for a warehousing and investment firm.

Import Sources

Not applicable for a warehousing and investment firm.

Key Suppliers

Not applicable for a warehousing and investment firm.

Capacity Expansion

Current warehousing segment assets are valued at INR 660.55 Cr as of September 30, 2025. Specific capacity expansion plans in MT or units are not disclosed.

Raw Material Costs

Not applicable for a warehousing and investment firm.

Manufacturing Efficiency

Not applicable for a warehousing and investment firm.

Logistics & Distribution

Not disclosed in available documents.

📈 Strategic Growth

Expected Growth Rate

Not disclosed in available documents

Growth Strategy

The company is focusing on its core warehousing operations, which saw an 18.08% revenue increase in H1 FY26. It is also leveraging a massive asset base of INR 3,212.09 Cr, including a significant freehold land bank revalued at a surplus of INR 221.27 Cr, to support treasury and investment income.

Products & Services

Warehousing services and Investment/Treasury operations (Mutual Funds and Bonds).

Brand Portfolio

GKW Limited.

New Products/Services

Not disclosed in available documents.

Market Expansion

Not disclosed in available documents.

Market Share & Ranking

Not disclosed in available documents.

Strategic Alliances

Not disclosed in available documents.

🌍 External Factors

Industry Trends

The warehousing sector is showing strong demand with segment revenue growing 18.08% YoY. However, treasury operations remain subject to volatile interest rate and equity market shifts.

Competitive Landscape

Not disclosed in available documents.

Competitive Moat

The company's primary moat is its massive asset base of INR 3,212.09 Cr, particularly its freehold land bank which recently generated a revaluation surplus of INR 221.27 Cr, providing significant financial stability and potential for future development.

Macro Economic Sensitivity

The company is highly sensitive to financial market fluctuations, as evidenced by the INR 4.02 Cr gain on fair valuation of mutual funds and bonds in H1 FY26, which was 58% lower than the INR 9.61 Cr gain in H1 FY25.

Consumer Behavior

Not disclosed in available documents.

Geopolitical Risks

Not disclosed in available documents.

⚖️ Regulatory & Governance

Industry Regulations

Not disclosed in available documents.

Environmental Compliance

Not disclosed in available documents.

Taxation Policy Impact

The effective tax rate for H1 FY26 was approximately 151% (INR 5.23 Cr tax on INR 3.46 Cr PBT), driven by a high deferred tax expense of INR 4.02 Cr.

Legal Contingencies

Not disclosed in available documents.

⚠️ Risk Analysis

Key Uncertainties

High volatility in 'unallocable expenditure' (INR 15.39 Cr in H1 FY26) and market-linked treasury gains pose significant risks to consistent profitability.

Geographic Concentration Risk

Not disclosed in available documents.

Third Party Dependencies

Not disclosed in available documents.

Technology Obsolescence Risk

Not disclosed in available documents.

Credit & Counterparty Risk

The company maintains an allowance for expected credit losses on bank balances of INR 0.86 Lakhs as of September 30, 2025.