Financial Results - Quarter Ended September 30, 2026 (Unaudited)

  • Revenue from operations: ₹90.88 lakh
  • Other income: ₹40.29 lakh
  • Total income: ₹131.17 lakh
  • Total expenses: ₹113.18 lakh
  • Purchases: ₹94.44 lakh
  • Employee benefit expenses: ₹6.85 lakh
  • Depreciation and amortization expenses: ₹5.68 lakh
  • Other expenses: ₹6.28 lakh
  • Profit before exceptional items and tax: ₹17.99 lakh
  • Exceptional items - Prior Period Items: Not applicable (no amount shown)
  • Profit before tax: ₹17.99 lakh
  • Tax expenses: ₹13.47 lakh
  • Current tax: ₹5.99 lakh
  • Deferred tax: ₹1.62 lakh
  • Income tax for prior year: Not applicable (no amount shown)
  • Net profit for the period: ₹4.52 lakh
  • Other comprehensive income (net of tax): ₹13.46 lakh
  • Total comprehensive income for the period: ₹17.98 lakh

Earnings Per Share (EPS)

  • Basic EPS: ₹2.10 (not annualized)
  • Diluted EPS: ₹2.10 (not annualized)

Capital Structure

  • Paid-up equity share capital: ₹64.00 lakh (face value of ₹10 per share)
  • Other equity (excluding revaluation reserve): ₹2,249.79 lakh

Half Year Ended September 30, 2026 (Unaudited)

  • Revenue from operations: ₹175.17 lakh
  • Other income: ₹40.29 lakh
  • Total income: ₹215.46 lakh
  • Total expenses: ₹224.52 lakh
  • Profit/(Loss) before exceptional items and tax: (₹9.06) lakh
  • Exceptional items - Prior Period Items: Not applicable (no amount shown)
  • Profit/(Loss) before tax: (₹9.06) lakh
  • Tax expenses: ₹8.41 lakh
  • Current tax: ₹0.83 lakh
  • Deferred tax: ₹1.62 lakh
  • Income tax for prior year: ₹5.96 lakh
  • Net profit/(loss) for the period: (₹17.47) lakh
  • Other comprehensive income (net of tax): (₹9.40) lakh
  • Total comprehensive income for the period: (₹26.87) lakh

Balance Sheet Highlights as of September 30, 2026 (Unaudited)

  • Total assets: ₹2,523.63 lakh
  • Non-current assets: ₹203.11 lakh (Property, plant and equipment)
  • Current assets: ₹2,320.51 lakh
  • Trade receivables: ₹104.37 lakh
  • Cash and cash equivalents: ₹0.47 lakh
  • Loans: ₹997.99 lakh
  • Other current assets: ₹217.68 lakh
  • Total equity and liabilities: ₹2,523.63 lakh
  • Equity: ₹2,313.79 lakh
  • Equity share capital: ₹64.00 lakh
  • Other equity: ₹2,249.79 lakh
  • Non-current liabilities: ₹50.45 lakh (Deferred tax liability)
  • Current liabilities: ₹159.39 lakh
  • Trade payables to MSME: ₹0.30 lakh
  • Trade payables other than MSME: ₹111.64 lakh
  • Other current liabilities: ₹38.98 lakh
  • Current tax liabilities: ₹8.47 lakh

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

  • Net cash from operating activities: (₹79.95) lakh
  • Net cash from investing activities: ₹80.14 lakh
  • Net cash from financing activities: ₹0.00 lakh
  • Net decrease in cash and cash equivalents: ₹0.19 lakh
  • Cash and cash equivalents at beginning of period: ₹0.28 lakh
  • Cash and cash equivalents at end of period: ₹0.47 lakh

Governance and Signatories

The financial results were reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on November 13, 2026. The results have been signed by:

  • Shyam Agrawal, Whole-Time Director (DIN: 02192098)
  • Arvind Kumar Modi, Company Secretary & Compliance Officer

The limited review report was signed by Gautam Nandawat, Partner (M No 32742, UDIN: 26032742WSLFXW9522) of Gautam N Associates.