Key Quantitative Figures - Financial Results (Half Year Ended September 30, 2026)

Income Statement (Amount in lakhs):

  • Revenue from operations: ₹5,737.60
  • Other income: ₹1.695
  • Total income: ₹5,750.55
  • Total expenses: ₹5,604.44
  • Profit before tax: ₹150.11
  • Tax expense: ₹38.18
  • Profit after tax: ₹111.93
  • Earnings per share (Basic and Diluted): ₹2.17

Balance Sheet (Amount in lakhs as at September 30, 2026):

  • Share capital: ₹515.40
  • Reserves and surplus: ₹1,920.97
  • Total equity: ₹2,436.37
  • Long-term borrowings: ₹10.60
  • Short-term borrowings: ₹1,486.57
  • Total liabilities: ₹4,089.79
  • Total assets: ₹4,089.79
  • Cash and cash equivalents: ₹95.26

Comparative Figures:

  • H1 FY26 PAT: ₹59.86 lakhs
  • H1 FY25 PAT: ₹175.20 lakhs
  • Full year FY26 PAT: ₹235.06 lakhs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash from operating activities: ₹50.98 lakhs
  • Net cash used in investing activities: ₹(90.95) lakhs
  • Net cash from financing activities: ₹42.58 lakhs
  • Net increase in cash: ₹2.61 lakhs

IPO Proceeds Utilization (As of September 30, 2026)

The company raised ₹1,399.44 lakhs through IPO (14,28,000 equity shares of ₹10 each at premium of ₹88 each) listed on July 1, 2025.

Utilization Status (Amount in lakhs):

  • Capital expenditure for machinery: ₹331.04 utilized out of ₹385.00 (₹53.96 unutilized)
  • Working capital requirements: ₹670.00 fully utilized
  • General corporate purpose: ₹203.06 utilized out of ₹204.50 (₹1.44 unutilized)
  • Issue related expenses: ₹139.94 fully utilized
  • Total utilized: ₹1,344.04
  • Total unutilized: ₹55.40

Additional Notes on IPO Proceeds:

  • ₹50.28 lakhs invested in fixed deposits (presented under cash and cash equivalents)
  • ₹112.81 lakhs advance given to vendor for machinery purchase (shown under Short Term Loans and Advances)

Other Board Approvals

  • Change in disclosure of interest by director under Section 184(1) of Companies Act, 2013
  • Note of related party transactions for the half year
  • Statement of deviation/variation in IPO proceeds utilization
  • Review of internal auditor's report for quarters ended June 30, 2026 and September 30, 2026
  • Compliance certificate for quarter ended September 30, 2026