Fair Value Fuels Rebound PAT at Rs 6.7 Cr in Q2 FY27 vs loss of Rs 3.2 Cr in Q2 FY26. NII at Rs 5.1 Cr in Q2 FY27, +23.8% YoY. PPOP at Rs 7.1 Cr vs loss of Rs 4.0 Cr in Q2 FY26. Lending segment stable with revenue at Rs 4.9 Cr and result at Rs 4.7 Cr while investment result moderated to Rs 2.1 Cr on lower fair-value gains. Board approved enabling borrowing up to Rs 200 Cr within Rs 1,000 Cr shareholder limit for onward lending and working capital. Completed buyback of 16,22,822 shares at Rs 150 extinguished on 10 Sep 2026. Re-disclosed ED Provisional Attachment Order on 29,46,341 promoter-held shares with no material impact claimed. Auditors emphasised subsidiary IITL Projects net-worth-eroded not-going-concern status.