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

Income Statement Highlights (₹ in lakhs):

  • Revenue from operations: ₹90.88
  • Other income: ₹40.29
  • Total income: ₹131.17
  • Total expenses: ₹113.18
  • Profit before tax: ₹17.99
  • Total tax expense: ₹4.52
  • Net profit for the quarter: ₹13.46
  • Basic EPS: ₹2.10 (not annualized)
  • Diluted EPS: ₹2.10 (not annualized)

Comparative Performance (Quarterly):

  • Q2 FY27 Net Profit: ₹13.46 lakh vs Q2 FY26 Net Loss: ₹(9.40) lakh
  • Q2 FY27 Revenue from operations: ₹90.88 lakh vs Q2 FY26: ₹175.17 lakh
  • Q2 FY27 Total income: ₹131.17 lakh vs Q2 FY26: ₹215.46 lakh

Financial Results for Half Year Ended September 30, 2026 (Unaudited)

Income Statement Highlights (₹ in lakhs):

  • Revenue from operations: Not separately stated in half year column
  • Other income: ₹80.49
  • Total income: ₹171.37
  • Total expenses: ₹130.70
  • Profit before tax: ₹40.66
  • Total tax expense: ₹9.56
  • Net profit for the period: ₹31.11
  • Basic EPS: ₹4.86 (not annualized)
  • Diluted EPS: ₹4.86 (not annualized)

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

Assets (₹ in lakhs):

  • Total Assets: ₹2,523.63
  • Non-current assets: ₹203.11 (Property, plant and equipment)
  • Current assets: ₹2,320.51
  • Trade receivables: ₹104.37
  • Cash and cash equivalents: ₹0.47
  • Loans: ₹997.99
  • Other financial assets: Not specified
  • Other current assets: ₹217.68

Equity and Liabilities (₹ in lakhs):

  • Equity share capital: ₹64.00
  • Other equity: ₹2,249.79
  • Total equity: ₹2,313.79
  • Non-current liabilities: ₹50.45 (Deferred tax liability)
  • Current liabilities: ₹159.39
  • Trade payables to MSME: ₹0.30
  • Trade payables other than MSME: ₹111.64
  • Other current liabilities: ₹38.98
  • Current tax liabilities: ₹8.47

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

Cash Flow Highlights (₹ in lakhs):

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

Auditor Review and Compliance

The company's statutory auditors, M/s. Gautam N Associates, Chartered Accountants (FRN: 103117W), issued an unmodified limited review report on the unaudited standalone financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India.

The auditors stated that based on their review, nothing has come to their attention that causes them to believe that the financial results have not been properly prepared in accordance with applicable accounting standards and SEBI regulations.

A separate declaration was submitted to BSE Limited confirming that the statutory auditors issued an unmodified limited review report on the unaudited standalone financial statements for the quarter ended September 30, 2026, pursuant to Regulation 33(3)(c) of SEBI LODR Regulations and SEBI Circular CIR/CFD/CMD/56/2016 dated May 26, 2016.

Additional Notes

  • The financial results have been reviewed by the Audit Committee and taken on record by the Board of Directors
  • Results prepared in accordance with Companies (Indian Accounting Standards) rules and policies
  • The company has carried out trading transactions of Cotton Bales during the quarter
  • Previous period figures have been regrouped and recast where necessary