Board Meeting Details

The Board of Directors meeting was held on Thursday, November 12th, 2026, commencing at 14:30 PM and concluding at 16:00 PM. The meeting considered and approved the Unaudited Standalone Financial Results.

Financial Results - Quarter Ended September 30, 2026

Income Statement Highlights (₹ in Lakhs)

  • Revenue from Operations (Net): ₹776.78
  • Other Operating Income: ₹2.93
  • Total Income: ₹779.72
  • Cost of Materials Consumed: ₹341.36
  • Employee Benefits Expense: ₹89.65
  • Depreciation and Amortization: ₹1.37
  • Finance Costs: ₹12.46
  • Other Expenses: ₹242.23
  • Total Expenses: ₹687.07
  • Profit Before Tax: ₹92.65
  • Current Income Tax: ₹23.12
  • Net Profit After Tax: ₹69.53
  • Basic EPS: ₹3.17 (not annualized)
  • Diluted EPS: ₹3.17 (not annualized)

Financial Results - Half Year Ended September 30, 2026

Income Statement Highlights (₹ in Lakhs)

  • Revenue from Operations (Net): ₹1,104.99
  • Other Operating Income: ₹26.26
  • Total Income: ₹1,131.26
  • Cost of Materials Consumed: ₹388.55
  • Employee Benefits Expense: ₹164.03
  • Depreciation and Amortization: ₹2.66
  • Finance Costs: ₹22.73
  • Other Expenses: ₹456.61
  • Total Expenses: ₹1,034.58
  • Profit Before Tax: ₹96.68
  • Current Income Tax: ₹23.93
  • Net Profit After Tax: ₹72.75
  • Basic EPS: ₹3.32 (not annualized)
  • Diluted EPS: ₹3.32 (not annualized)

Comparative Performance

Quarter-over-Quarter Comparison (Q2 FY27 vs Q1 FY27)

  • Revenue increased from ₹351.54 lakh to ₹779.72 lakh
  • Net profit improved significantly from ₹3.22 lakh to ₹69.53 lakh
  • EPS increased from ₹0.15 to ₹3.17

Year-over-Year Comparison (Q2 FY27 vs Q2 FY26)

  • Revenue decreased from ₹1,459.01 lakh to ₹779.72 lakh
  • Net profit increased from ₹60.83 lakh to ₹69.53 lakh

Balance Sheet Position as of September 30, 2026 (₹ in Lakhs)

Assets

  • Non-Current Assets: ₹139.29
  • Property, Plant and Equipment: ₹27.86
  • Financial Assets: ₹94.10 (Investments: ₹4.37, Other Financial Assets: ₹89.73)
  • Other Non-Current Assets: ₹5.00
  • Deferred Tax Assets (Net): ₹12.34
  • Current Assets: ₹2,307.33
  • Inventories: ₹1,019.10
  • Trade Receivables: Not quantified in disclosure
  • Cash and Cash Equivalents: ₹899.27
  • Other Financial Assets: ₹131.94
  • Other Current Assets: ₹98.10
  • Current Tax Assets (Net): ₹147.07
  • Total Assets: ₹2,446.63

Equity and Liabilities

  • Equity: ₹796.86
  • Equity Share Capital: ₹224.51 (Face Value of ₹10 each)
  • Other Equity: ₹572.35
  • Current Liabilities: ₹1,649.77
  • Borrowings: ₹652.50
  • Trade and Other Payables: ₹526.66
  • Other Financial Liabilities: ₹124.09
  • Other Current Liabilities: ₹137.92
  • Short Term Provisions: ₹208.60
  • Total Liabilities: ₹2,446.62

Cash Flow Statement - Half Year Ended September 30, 2026 (₹ in Lakhs)

Operating Activities

  • Profit before tax and exceptional items: ₹96.68
  • Cash generated from operations: (₹305.33)
  • Taxes paid: ₹28.66
  • Cash outflow from operating activities: (₹360.30)

Investing Activities

  • Interest income: ₹6.43
  • Purchase of fixed assets: ₹2.43
  • Cash inflow from investing activities: ₹3.99

Financing Activities

  • Unsecured loans: ₹350.00
  • Increase in other current financial liabilities: ₹33.56
  • Decrease in other current financial assets: ₹8.37
  • Repayment of secured loan from bank: ₹7.65
  • Interest paid: ₹22.73
  • Cash inflow from financing activities: ₹361.55

Net Change in Cash

  • Net increase in cash and cash equivalents: ₹5.24
  • Cash and cash equivalents at beginning: ₹126.70
  • Cash and cash equivalents at end: ₹131.94

Business Segment Information

The company is engaged in the business of "Trading of diagnostic medical consumables & electronic consumables, servicing of medical equipment & machines" and has only one reportable segment in accordance with Ind AS 108 "Operating Segments".

Auditor's Review

V. N. Purohit & Co., Chartered Accountants, conducted an independent review of the quarterly and year-to-date unaudited financial results pursuant to Regulation 33 of SEBI LODR Regulations, 2015. Their review report dated November 12, 2026, states that nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.