Financial Results Highlights (Half Year Ended September 30, 2026)

Income Statement (₹ in Lakhs):

  • Revenue from Operations: ₹2,435.71 (vs. ₹3,005.78 in H1 FY26 - 19.0% decrease)
  • Other Income: ₹5.56 (vs. ₹5.21 in H1 FY26)
  • Total Income: ₹2,441.27 (vs. ₹3,010.99 in H1 FY26)

Expenses Breakdown (₹ in Lakhs):

  • Cost of Materials Consumed: ₹1,903.02 (vs. ₹2,315.58 in H1 FY26)
  • Changes in Inventories: ₹205.31 (vs. ₹206.29 in H1 FY26)
  • Employee Benefit Expense: ₹130.27 (vs. ₹147.25 in H1 FY26)
  • Finance Costs: ₹17.80 (vs. ₹36.25 in H1 FY26 - 50.9% decrease)
  • Depreciation and Amortization: ₹18.21 (vs. ₹21.30 in H1 FY26)
  • Other Expenses: ₹91.97 (vs. ₹182.72 in H1 FY26 - 49.7% decrease)
  • Total Expenses: ₹2,366.58 (vs. ₹2,909.39 in H1 FY26)

Profitability (₹ in Lakhs):

  • Profit Before Tax: ₹74.69 (vs. ₹101.60 in H1 FY26 - 26.5% decrease)
  • Tax Expense: ₹21.41 (Current Tax: ₹22.00; Deferred Tax: -₹0.59)
  • Net Profit: ₹52.09 (vs. ₹73.10 in H1 FY26 - 28.7% decrease)

Per Share Data:

  • Face Value per Equity Share: ₹10
  • Basic EPS: ₹0.39 (vs. ₹0.51 in H1 FY26)
  • Diluted EPS: ₹0.39 (vs. ₹0.51 in H1 FY26)

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

Cash Flow (₹ in Lakhs):

  • Cash Flow from Operating Activities: ₹464.12
  • Taxes Paid: ₹22.00
  • NET Cash Flow from Operations: ₹442.12
  • Cash Flow from Investing Activities: ₹32.18
  • Cash Flow from Financing Activities: -₹449.11
  • Net Increase in Cash & Cash Equivalents: ₹25.19
  • Cash and Cash Equivalents at Period End: ₹26.68
  • Cash on Hand: ₹2.17
  • Balances with Banks: ₹24.51

Balance Sheet Position (As at September 30, 2026)

Equity and Liabilities (₹ in Lakhs):

  • Share Capital: ₹1,443.14
  • Surplus: ₹2,436.91
  • Long-Term Borrowings: ₹167.33
  • Long-Term Provisions: ₹44.97
  • Short-Term Borrowings: ₹434.67
  • Trade Payables: ₹555.77
  • Other Current Liabilities: ₹16.06
  • Short-Term Provisions: ₹36.70
  • Total: ₹4,700.89

Assets (₹ in Lakhs):

  • Property, Plant and Equipment: ₹243.56
  • Non-Current Investments: ₹132.07
  • Long Term Loans and Advances: ₹23.48
  • Deferred Tax Asset: ₹132.47
  • Inventories: ₹1,889.61
  • Trade Receivables: ₹1,893.97
  • Cash and Bank Balances: ₹26.68
  • Short-Term Loans and Advances: ₹356.68
  • Other Current Assets: ₹2.35
  • Total: ₹4,700.89

Regulatory Compliance and Notes

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 12, 2026.
  • Statutory Auditors Shankar Ramesh & Co LLP issued an unqualified Limited Review Report pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
  • The company is engaged in the manufacture and trade of Medical Dressings, Bandages, Face Masks and PPE kits.
  • The company is exempt from adopting IND-AS as it is listed on an SME exchange.
  • Figures for previous periods have been regrouped/recast for comparability.
  • EPS has been computed in accordance with Accounting Standard 20 (AS 20).