Key Financial Results

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹76.40 lakh
  • Other income: ₹0.96 lakh
  • Total revenue: ₹77.36 lakh
  • Purchase of stock-in-trade: ₹74.45 lakh
  • Depreciation: ₹0.04 lakh
  • Other expenses: ₹2.04 lakh
  • Total expenses: ₹76.53 lakh
  • Profit before tax: ₹0.83 lakh
  • Current tax: ₹0.23 lakh
  • Net profit after tax: ₹0.60 lakh
  • Basic and diluted EPS: ₹0.30

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹132.65 lakh
  • Other income: ₹0.96 lakh
  • Total revenue: ₹133.61 lakh
  • Purchase of stock-in-trade: ₹128.49 lakh
  • Depreciation: ₹0.08 lakh
  • Other expenses: ₹3.49 lakh
  • Total expenses: ₹132.06 lakh
  • Profit before tax: ₹1.55 lakh
  • Current tax: ₹0.25 lakh
  • Net profit after tax: ₹1.30 lakh
  • Basic and diluted EPS: ₹0.65

Balance Sheet Highlights (as at September 30, 2026)

  • Property, plant and equipment: ₹3.44 lakh
  • Investments: ₹15.58 lakh
  • Trade receivables: ₹76.40 lakh
  • Cash and cash equivalents: ₹174.82 lakh
  • Current tax assets: ₹0.70 lakh
  • Other current assets: ₹4.72 lakh
  • Total assets: ₹276.30 lakh
  • Equity share capital: ₹20.00 lakh
  • Other equity: ₹181.90 lakh
  • Trade payables (other than micro and small enterprise): ₹74.39 lakh

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

  • Net cash flow from operating activities: (₹4.40) lakh
  • Net cash flow from investing activities: ₹0.96 lakh
  • Net cash flow from financing activities: ₹0.00
  • Net decrease in cash and cash equivalents: (₹3.44) lakh
  • Cash and cash equivalents at beginning: ₹178.26 lakh
  • Cash and cash equivalents at end: ₹174.82 lakh

Corporate Governance Exemption

The company qualifies for exemption under Regulation 15(2) of SEBI LODR Regulations, 2015, as its paid-up equity share capital does not exceed ₹10 crore and net worth remains below ₹325 crore as of September 30, 2025. Consequently, compliance with Regulations 17 to 27, certain clauses of Regulation 46(2), and parts of Schedule V, including submission of disclosures pertaining to Related Party Transactions under Regulation 23(9), are not applicable.

Additional Information

  • The company operates in a single segment: Trading
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous period figures have been regrouped wherever necessary
  • Mr. Anwar Husain Chauhan, Director (DIN: 00322114), authorized to sign and submit financial results to BSE