Financial Performance Highlights
Quarter Ended 30th September 2026 (Unaudited)
- Revenue from Operations: ₹470.74 lakh
- Other Income: ₹0.00
- Total Income: ₹470.74 lakh
- Total Expenses: ₹466.97 lakh
- Profit Before Tax: ₹37.69 lakh
- Tax Expense: ₹9.10 lakh (Current Tax: ₹8.34 lakh, Deferred Tax: ₹0.76 lakh)
- Net Profit for the Period: ₹28.59 lakh
- Basic and Diluted EPS: ₹0.10
Half Year Ended 30th September 2026 (Unaudited)
- Revenue from Operations: ₹927.13 lakh
- Total Income: ₹927.13 lakh
- Total Expenses: ₹919.80 lakh
- Profit Before Tax: ₹73.38 lakh
- Tax Expense: ₹18.11 lakh (Current Tax: ₹15.96 lakh, Deferred Tax: ₹2.15 lakh)
- Net Profit for the Period: ₹55.27 lakh
- Basic and Diluted EPS: ₹0.20
Comparative Performance
Quarterly revenue showed consistent growth: Q2 FY27 (₹470.74 lakh) vs Q1 FY27 (₹456.39 lakh) vs Q2 FY26 (₹333.98 lakh).
Financial Position as at 30th September 2026
Assets (₹ in lakhs)
- Total Assets: ₹1,610.15 lakh (vs ₹1,522.93 lakh as at 31.03.2026)
- Property, Plant and Equipment: ₹750.57 lakh
- Intangible Assets: ₹1.12 lakh
- Inventories: ₹3,126.15 lakh
- Trade Receivables: ₹11,937.30 lakh
- Cash and Cash Equivalents: ₹27.00 lakh
- Other Current Assets: ₹150.30 lakh
Equity and Liabilities (₹ in lakhs)
- Share Capital: ₹283.13 lakh (unchanged)
- Other Equity: ₹861.48 lakh (vs ₹855.95 lakh)
- Long-Term Borrowings: ₹51.58 lakh (vs ₹11.70 lakh)
- Other Long Term Liabilities: ₹264.30 lakh (vs ₹125.00 lakh)
- Short-Term Borrowings: ₹109.70 lakh (vs ₹112.46 lakh)
- Trade Payables (Other than micro/small enterprises): ₹9.94 lakh (vs ₹105.21 lakh)
Segment-wise Performance
The company operates in six segments:
Revenue by Segment (Q2 FY27, ₹ in lakhs)
- Animal Food: ₹3,780.53 (80.3% of total)
- Ayurvadic Product: ₹509.78
- Agriculture Product: ₹393.96
- Books and Others: ₹22.11
- Sanitory Pad: ₹0.08
- Unallocable: ₹0.98
Segment Results (Q2 FY27, ₹ in lakhs)
- Ayurvadic Product: ₹414.97 profit
- Animal Food: ₹273.93 profit
- Agriculture Product: ₹310.10 profit
- Books and Others: ₹25.42 profit
- Sanitory Pad: ₹0.07 profit
- Unallocable: ₹(986.81) loss
Cash Flow Statement (H1 FY27, ₹ in lakhs)
Cash Flow from Operating Activities
- Net Cash Used: ₹(117.62) lakh (vs ₹699.58 lakh inflow in H1 FY26)
- Primary drivers: Increase in receivables (₹718.30 lakh), decrease in payables (₹952.74 lakh)
Cash Flow from Investing Activities
- Net Cash Used: ₹(174.91) lakh
- Purchase of Fixed Assets: ₹(173.71) lakh
Cash Flow from Financing Activities
- Net Cash Inflow: ₹300.54 lakh
- Proceeds from Long-term Borrowings: ₹398.76 lakh
- Repayment of Short-term Borrowings: ₹(27.61) lakh
- Interest Paid: ₹(70.61) lakh
Capital Structure
- Paid-up Equity Share Capital: ₹283.13 lakh
- Face Value per Equity Share: ₹10.00
- Number of shares: 28,313,000
Related Party Transactions (H1 FY27)
The company disclosed the following material related party transactions:
- Sitting fees paid to independent directors: ₹0.60 lakh each to Rajatkumar Dineshbhai Patel, Manish Shrichand Bachani, Haresh Suryakantbhai Pujara, and Maulim K Chavda
- Loan to Managing Director Dineshkumar Bhanushankar Pandya: Closing balance ₹264.30 lakh (Opening: ₹125.00 lakh)
- Transactions with Dada Organic S Limited (companies in which directors are interested):
- Job Work Expenses: ₹325.00 lakh
- Purchases: ₹531.03 lakh
Additional Information
- Number of investor complaints as on 30.09.2026: 0
- The company does not have any subsidiary company
- Financial results prepared in accordance with Indian Accounting Standards (IND AS)
- No adjustments in profit & loss for Q2 FY27 under IND AS
- No default in payment of outstanding loans/debt securities
- No audit qualifications impact statement required (not applicable)
Auditor's Review
KM Chauhan and Associates (ICAI Firm Registration Number: 125924W) conducted a review of the financial results and concluded that nothing has come to their attention that causes them to believe the statement contains any material misstatement.