Key Financial Results (Standalone)

Income Statement Highlights (₹ in Lakhs)

  • Revenue from operations (net): ₹4,267.01 for H1 FY27 (ended 30th September 2026) compared to ₹2,119.37 in H1 FY26 - representing a significant increase
  • Other Income: ₹18.21 for H1 FY27 compared to ₹0.04 in H1 FY26
  • Total Income: ₹4,285.22 for H1 FY27 compared to ₹2,119.41 in H1 FY26

Expense Breakdown (₹ in Lakhs)

  • Purchases of stock-in-trade: ₹4,373.26 for H1 FY27 (₹1,836.38 in H1 FY26)
  • Changes in inventories: (₹366.03) for H1 FY27 (₹30.02 in H1 FY26)
  • Employee benefits expense: ₹197.87 for H1 FY27 (₹145.92 in H1 FY26)
  • Finance costs: ₹17.13 for H1 FY27 (₹5.26 in H1 FY26)
  • Depreciation and amortization: ₹15.54 for H1 FY27 (₹36.82 in H1 FY26)
  • Other expenses: ₹125.38 for H1 FY27 (₹58.28 in H1 FY26)
  • Total Expenses: ₹4,363.14 for H1 FY27 (₹2,112.67 in H1 FY26)

Profitability Metrics

  • Profit/(Loss) before tax: (₹77.92) loss for H1 FY27 compared to ₹6.73 profit in H1 FY26
  • Tax expense: Current tax ₹0.00 (₹1.69 in H1 FY26); Deferred tax (₹6.78) ((₹9.00) in H1 FY26)
  • Net Profit/(Loss): (₹84.70) loss for H1 FY27 compared to ₹14.04 profit in H1 FY26

Earnings Per Share (₹)

  • Basic EPS: (₹1.41) for H1 FY27 compared to ₹0.23 in H1 FY26
  • Diluted EPS: (₹1.41) for H1 FY27 compared to ₹0.23 in H1 FY26

Comparative Financial Position (₹ in Lakhs)

Assets and Liabilities as at 30th September 2026

  • Share capital: ₹301.00 (unchanged from 31st March 2026)
  • Reserves and surplus: ₹942.58 (decreased from ₹1,027.28 as at 31st March 2026)
  • Total shareholders' funds: ₹1,243.58 (decreased from ₹1,328.28)
  • Long-term borrowings: ₹38.93 (increased from ₹34.26)
  • Trade payables: ₹2,661.51 (₹2,434.31 as at 31st March 2026)
  • Inventories: ₹708.39 (increased from ₹342.35)
  • Trade receivables: ₹2,928.92 (decreased from ₹3,294.94)
  • Cash and cash equivalents: ₹78.37 (increased from ₹46.14)

Cash Flow Statement (₹ in Lakhs)

  • Net cash from operating activities: ₹57.31 for H1 FY27 (₹4.61 for FY26)
  • Net cash used in investing activities: (₹5.10) for H1 FY27 ((₹9.18) for FY26)
  • Net cash used in financing activities: (₹19.96) for H1 FY27 ((₹23.79) for FY26)
  • Net increase in cash: ₹32.24 for H1 FY27

Auditor's Review and Qualifications

Statutory auditors CMRS & Associates LLP conducted a limited review and issued an unmodified report dated 14th November, 2026. However, they noted a qualification: "Statement for Bank balance amounting to Rs. 53,159/- as on 30th September, 2026 has not been provided by the management. Due to non-availability of the same, we were unable to verify the Bank Balances."

Board Meeting Details

The Board meeting was held on 14th November, 2026, commencing at 11:00 AM and concluding at 11:25 AM. The meeting approved the unaudited financial results and took note of the limited review report.

Additional Information

The financial statements are prepared under historical cost convention in accordance with Accounting Standards specified under section 133 of the Companies Act, 2013. Segment reporting as defined in AS-17 is not applicable as the company has only one reportable segment.

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