Key Financial Figures - Consolidated (Rs in Lakhs)

  • Revenue from operations: ₹30,416.71 (H1 FY2027) vs ₹19,111.75 (H1 FY2026) vs ₹32,410.00 (FY2026)
  • Total income: ₹30,343.30 (H1 FY2027) vs ₹19,170.08 (H1 FY2026)
  • Profit before tax: ₹2,184.12 (H1 FY2027) vs ₹2,753.37 (H1 FY2026)
  • Net profit: ₹1,620.76 (H1 FY2027) vs ₹2,038.60 (H1 FY2026)
  • Basic EPS: ₹8.16 (H1 FY2027) vs ₹12.19 (H1 FY2026)
  • Paid-up equity share capital: ₹2,301.73 lakhs (post-IPO) vs ₹1,672.73 lakhs (pre-IPO)

Key Financial Figures - Standalone (Rs in Lakhs)

  • Revenue from operations: ₹30,416.71 (H1 FY2027) vs ₹19,111.75 (H1 FY2026)
  • Net profit: ₹1,646.71 (H1 FY2027) vs ₹2,038.60 (H1 FY2026)
  • Basic EPS: ₹8.29 (H1 FY2027) vs ₹12.19 (H1 FY2026)

Dates of Action

  • Board meeting: November 03, 2026 (commenced at 5:30 PM, concluded at 5:48 PM)
  • IPO allotment date: July 02, 2026
  • Listing date: July 06, 2026
  • Financial period: Half year ended September 30, 2026

Parties Involved

  • Subsidiary: Adon Agro Trading L.L.C., Dubai, UAE (100% subsidiary, incorporated September 26, 2025)
  • Auditors: M/s Kheria & Company, Chartered Accountants (FRN: 144903W)
  • Exchange: BSE Limited (SME Platform)

IPO Details

  • Size: 62,90,000 equity shares of face value ₹10 each
  • Issue price: ₹70 per share (including premium of ₹60 per share)
  • Total proceeds: ₹4,403.00 lakhs
  • Utilization as of September 30, 2026:
  • Working capital: ₹3,200.00 lakhs (fully utilized)
  • General corporate purposes: ₹641.93 lakhs utilized of ₹644.27 lakhs
  • Issue expenses: ₹558.73 lakhs (fully utilized)
  • Total utilized: ₹4,400.66 lakhs, unutilized: ₹2.38 lakhs

Subsidiary Performance

  • Adon Agro Trading L.L.C., Dubai reported:
  • Total revenue: ₹Nil
  • Net loss after tax: ₹25.95 lakhs
  • Total assets: ₹Nil
  • Operations commenced in current half year with share capital infusion of AED 100,000

Capital Structure Impact

  • Post-IPO paid-up capital increased from ₹1,672.73 lakhs to ₹2,301.73 lakhs
  • Reserves increased significantly from ₹2,161.00 lakhs to ₹6,997.18 lakhs (consolidated)
  • Weighted average shares used for EPS calculation include IPO shares from allotment date

Operational Highlights

  • The company operates in single business segment: trading and processing of dry fruits, nuts, seeds and berries
  • No investor complaints pending as of September 30, 2026
  • Balances of trade receivables, trade payables, loans and advances are subject to confirmation

Foreign Exchange Impact

  • Subsidiary financials converted from AED to INR at average rate of ₹25.95 per AED
  • Share capital translated at historical rate of ₹26.10, assets/liabilities at closing rate of ₹26.14
  • Foreign currency translation reserve difference of ₹-0.15 lakhs recorded

Financial Position (Consolidated as of September 30, 2026)

  • Total assets: ₹18,097.53 lakhs vs ₹11,746.28 lakhs (March 2026)
  • Cash and cash equivalents: ₹1,795.36 lakhs vs ₹650.64 lakhs (March 2026)
  • Trade receivables: ₹9,032.00 lakhs vs ₹2,057.36 lakhs (March 2026)
  • Inventories: ₹2,352.57 lakhs vs ₹4,178.49 lakhs (March 2026)
  • Total borrowings: ₹5,130.34 lakhs (₹1,166.13 long-term + ₹3,964.21 short-term)