Key Dates

  • Board meeting date: 13th November 2026 (commenced at 1:00 PM, concluded at 6:15 PM)
  • Period ended: 30th September 2026
  • Previous intimation letter dated: 4th November 2026

Financial Results Overview

Standalone Performance (Amount in ₹ Lakhs)

Quarter Ended 30.09.2026:

  • Income from Operations: ₹71.72
  • Other Income: ₹1.73
  • Total Income: ₹73.45
  • Total Expenses: ₹70.50
  • Profit before tax: ₹2.95
  • Tax expense: ₹0.74
  • Profit for the period: ₹2.21
  • Other Comprehensive Income: ₹0.53
  • Total Comprehensive Income: ₹2.74
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Half Year Ended 30.09.2026:

  • Income from Operations: ₹97.49
  • Other Income: ₹3.40
  • Total Income: ₹100.89
  • Total Expenses: ₹96.48
  • Profit before tax: ₹4.41
  • Tax expense: ₹1.11
  • Profit for the period: ₹3.30

Consolidated Performance (Amount in ₹ Lakhs)

Quarter Ended 30.09.2026:

  • Income from Operations: ₹71.72
  • Other Income: ₹1.73
  • Total Income: ₹73.45
  • Total Expenses: ₹70.50
  • Profit before tax: ₹2.95
  • Tax expense: ₹0.74
  • Profit for the period: ₹2.21
  • Share of Profit from Associate Companies: ₹21.49
  • Consolidated Profit: ₹23.69
  • Other Comprehensive Income: ₹0.53
  • Total Comprehensive Income: ₹24.22
  • Basic EPS: ₹0.34
  • Diluted EPS: ₹0.34

Half Year Ended 30.09.2026:

  • Income from Operations: ₹97.49
  • Other Income: ₹3.40
  • Total Income: ₹100.89
  • Total Expenses: ₹96.48
  • Profit before tax: ₹4.41
  • Tax expense: ₹1.11
  • Profit for the period: ₹3.30
  • Share of Profit from Associate Companies: ₹47.82
  • Consolidated Profit: ₹51.12

Capital Structure

  • Paid-up Equity Share Capital: ₹710.00 lakh (Face Value ₹10 each)
  • Standalone Reserves: ₹631.15 lakh
  • Consolidated Reserves: ₹963.93 lakh

Assets and Liabilities Position as at 30.09.2026

Standalone (₹ Lakhs)

  • Total Assets: ₹1,417.81
  • Non-Current Assets: ₹1,197.15 (primarily Deferred Tax Assets ₹1,197.14)
  • Current Assets: ₹220.66 (including Inventories ₹9.11, Loans ₹92.85, Current Investments ₹38.54, Trade Receivables ₹68.70, Cash ₹6.37)
  • Total Equity: ₹1,363.88
  • Total Liabilities: ₹53.93 (including Trade Payables to MSME ₹51.13)

Consolidated (₹ Lakhs)

  • Total Assets: ₹1,750.56
  • Non-Current Assets: ₹1,529.90 (primarily Deferred Tax Assets ₹1,529.89)
  • Current Assets: ₹220.66
  • Total Equity: ₹1,696.63
  • Total Liabilities: ₹53.93

Segment Reporting

Revenue by Segment (₹ Lakhs)

Quarter Ended 30.09.2026:

  • Trading Division: ₹71.72
  • Investment Division: ₹1.73

Half Year Ended 30.09.2026:

  • Trading Division: ₹97.49
  • Investment Division: ₹3.40

Segment Results (₹ Lakhs)

Quarter Ended 30.09.2026:

  • Trading Division Profit: ₹3.67
  • Investment Division Profit: ₹1.73
  • Total Segment Profit before Interest & Tax: ₹5.40

Related Party Transactions

Arm's Length Transactions

1. Neha Sharma (Dubey) - Company Secretary - Salary: ₹30,000 cumulative

2. Dinesh Maher - Company Secretary - Salary: ₹30,000 for the quarter

3. Mittal Udyog (partnership firm) - Facility Fees: ₹7,500 for the quarter (₹15,000 cumulative)

4. Mittal Udyog Indore Pvt. Ltd. - Purchase of Aluminum Utensils: ₹65,10,840 for the quarter (₹97,58,180 cumulative)

5. Mittal Udyog Indore Pvt. Ltd. - Interest received on loan: ₹1,61,766 for the quarter (₹3,15,795 cumulative)

6. Orange Infrabuild Pvt. Ltd. - Interest received on loan: ₹11,064 for the quarter (₹21,832 cumulative)

Non-Arm's Length Transactions

None reported during the quarter.

Auditor Review

  • Statutory Auditors: M Mehta & Company, Chartered Accountants (Firm Registration No. 000957C)
  • Review conducted by CA Nitin Bandi (Partner, M.N.400394)
  • Review report states nothing came to their attention suggesting material misstatement
  • Associates included in consolidation: Akashdee Finbuild Private Limited, Alokik Estate And Finvest Private Limited, Mittal Udyog Indore Private Limited
  • Results of all associates are unreviewed/unaudited

Cash Flow Statements

Standalone Cash Flow (Half Year Ended 30.09.2026)

  • Net cash from operating activities: ₹44.55 lakh
  • Net cash used in investing activities: ₹(55.00) lakh
  • Net decrease in cash: ₹(10.46) lakh
  • Opening cash balance: ₹16.82 lakh
  • Closing cash balance: ₹6.37 lakh

Consolidated Cash Flow (Half Year Ended 30.09.2026)

  • Net cash from operating activities: ₹44.55 lakh
  • Net cash used in investing activities: ₹(55.00) lakh
  • Net decrease in cash: ₹(10.46) lakh
  • Opening cash balance: ₹16.82 lakh
  • Closing cash balance: ₹6.37 lakh