Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results and Limited Review Report

Audit Opinion:

Limited Review Report - No material misstatements identified. The review provides moderate assurance, not equivalent to an audit opinion.

Key Financial Highlights [in ₹ Lakhs]:

Standalone Results:

Revenue from Operations: ₹634.91 lakh (Q1 FY27) vs ₹312.68 lakh (Q1 FY26) - 103% increase YoY

Total Income: ₹637.60 lakh (Q1 FY27) vs ₹319.13 lakh (Q1 FY26)

Net Profit: ₹43.18 lakh (Q1 FY27) vs ₹78.14 lakh (Q1 FY26) - 45% decrease YoY

EPS: ₹0.01 basic and diluted (Q1 FY27) vs ₹0.02 (Q1 FY26)

Other Equity: ₹571.75 lakh (June 30, 2026) vs ₹567.43 lakh (March 31, 2026)

Financial Performance Analysis:

Cost of Material Consumed: ₹545.49 lakh (87% of revenue)

Employee benefit expenses: ₹13.76 lakh

Finance costs: ₹4.82 lakh (up significantly from ₹0.85 lakh in Q1 FY26)

Depreciation and amortization: ₹8.03 lakh

Tax expenses: Current tax ₹1.86 lakh, Deferred tax ₹0.36 lakh

Balance Sheet Position [as of June 30, 2026]:

Total Assets: ₹1,249.09 lakh

Property, Plant and Equipment: ₹294.89 lakh

Inventories: ₹416.10 lakh

Trade Receivables: ₹136.66 lakh

Cash & Cash Equivalents: ₹3.74 lakh

Bank Balances: ₹41.79 lakh

Debt Position:

Total Borrowings: ₹269.11 lakh

  • Non-current borrowings: ₹14.08 lakh
  • Current borrowings: ₹255.03 lakh (increased from ₹162.23 lakh previous quarter)

Equity Structure:

Paid-up equity share capital: ₹344.49 lakh (Face value of ₹10/- each)

Other equity: ₹571.75 lakh

Corporate Actions:

Not Specified

Other Significant Information:

The company maintains investments of ₹23.32 lakh

Deferred tax asset (net): ₹5.29 lakh

Other non-current assets: ₹27.31 lakh

Current tax liabilities: ₹1.86 lakh

Notes:

The financial results are unaudited and subject to limited review

The company operates from D-118, Industrial Area, Phase VII, Mohali-160055, Punjab