Financial Performance Highlights
Quarter Ended September 30, 2026 (Q2 FY27):
- Revenue from operations: ₹291.82 lakhs (compared to ₹39.10 lakhs in Q1 FY27 and ₹228.80 lakhs in Q2 FY26)
- Total income: ₹291.82 lakhs (₹39.10 lakhs in Q1 FY27; ₹228.84 lakhs in Q2 FY26)
- Total expenses: ₹289.86 lakhs (₹36.09 lakhs in Q1 FY27; ₹227.79 lakhs in Q2 FY26)
- Profit before tax: ₹1.96 lakhs (₹3.01 lakhs in Q1 FY27; ₹1.05 lakhs in Q2 FY26)
- Net profit: ₹1.96 lakhs (₹3.01 lakhs in Q1 FY27; ₹1.05 lakhs in Q2 FY26)
- Basic and diluted EPS: ₹0.06 (₹0.09 in Q1 FY27; ₹0.03 in Q2 FY26)
Half Year Ended September 30, 2026 (H1 FY27):
- Revenue from operations: ₹330.92 lakhs (₹443.26 lakhs in H1 FY26)
- Total income: ₹330.92 lakhs (₹443.35 lakhs in H1 FY26)
- Total expenses: ₹326.53 lakhs (₹439.10 lakhs in H1 FY26)
- Profit before tax: ₹4.39 lakhs (₹4.25 lakhs in H1 FY26)
- Net profit: ₹4.39 lakhs (₹4.25 lakhs in H1 FY26)
- Basic and diluted EPS: ₹0.13 (₹0.12 in H1 FY26)
Balance Sheet Position (as of September 30, 2026)
- Total assets: ₹470.36 lakhs (₹277.97 lakhs as of March 31, 2026)
- Non-current assets: ₹79.50 lakhs (₹131.31 lakhs as of March 31, 2026)
- Current assets: ₹390.86 lakhs (₹146.66 lakhs as of March 31, 2026)
- Inventories: ₹181.81 lakhs (₹65.93 lakhs)
- Trade receivables: ₹164.97 lakhs (₹59.12 lakhs)
- Cash and cash equivalents: ₹19.72 lakhs (₹10.35 lakhs)
- Other current assets: ₹24.36 lakhs (₹11.26 lakhs)
- Total equity: ₹76.47 lakhs (₹72.10 lakhs as of March 31, 2026)
- Equity share capital: ₹343.54 lakhs (unchanged)
- Other equity: -₹267.07 lakhs (-₹271.44 lakhs)
- Total liabilities: ₹393.89 lakhs (₹205.87 lakhs as of March 31, 2026)
- Non-current liabilities: ₹7.77 lakhs (₹25.29 lakhs)
- Borrowings: ₹7.77 lakhs (₹25.29 lakhs)
- Current liabilities: ₹386.12 lakhs (₹180.58 lakhs)
- Borrowings: ₹45.75 lakhs (₹178.20 lakhs)
- Trade payables: ₹99.66 lakhs (₹1.87 lakhs)
- Other current liabilities: ₹240.25 lakhs (₹0.40 lakhs)
- Provisions: ₹0.46 lakhs (₹0.11 lakhs)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net cash from operating activities: ₹48.85 lakhs (-₹40.38 lakhs for FY26)
- Net cash from investing activities: ₹50.12 lakhs (-₹10.74 lakhs for FY26)
- Net cash from financing activities: -₹89.60 lakhs (₹61.12 lakhs for FY26)
- Net increase in cash and cash equivalents: ₹9.37 lakhs (₹10.00 lakhs for FY26)
- Cash and cash equivalents at end of period: ₹19.72 lakhs (₹10.35 lakhs for FY26)
Additional Information
- The company is primarily engaged in trading of glasses and other allied activities
- The company operates in a single segment, making segment reporting not applicable
- Paid-up equity share capital: ₹343.54 lakhs (face value ₹10 per share)
- The financial results were reviewed by the Audit Committee and approved by the Board
- Statutory Auditors M/s Jethani & Associates (FRN: 010749C) provided an unmodified limited review report
- Mr. Mahesh Kumar Agarwal, Chairman and Managing Director (DIN: 02806108), is authorized to sign the results
- The results are prepared in accordance with Indian Accounting Standards (Ind AS)
- Previous year figures have been regrouped/rearranged where necessary
- Results are available on the company's website