Board Meeting Details

The Board of Directors meeting was held on Thursday, 11th November 2026, at the registered office (C-582, Saraswati Vihar, Pitampura, Delhi-110034). The meeting commenced at 03:30 PM and concluded at 04:30 PM.

Business Transacted

The Board transacted the following businesses:

1. Considered and approved the Standalone Unaudited Financial Results of the Company for the Quarter ended September 30, 2026.

2. Considered and Approved the Limited Review Report for these financial results.

3. Considered and approved a proposal to take on lease/rent a property owned by Mrs. Maya Goel (wife of Mr. Anand Kumar, Managing Director) at a monthly rent of ₹2,00,000 for FY 2026-27. The transaction is subject to provisions of the Companies Act, 2013 and SEBI (LODR) Regulations, 2015, and is stated to be on an arm's length basis.

Financial Performance (Quarter ended September 30, 2026)

Income Statement Highlights (₹ in Lacs):

  • Revenue from Operations: ₹3,301.04
  • Other Income: ₹(1.33) [Note: Negative figure presented in source]
  • Total Income: ₹3,299.71
  • Total Expenses: ₹3,259.67
  • Profit before Tax: ₹40.04
  • Tax Expense: ₹8.67
  • Profit for the Period (Net Profit): ₹31.37
  • Earnings Per Share (Basic & Diluted): ₹0.95

Comparative Performance (₹ in Lacs):

| Metric | Q2 FY27 (Un-Audited) | Q1 FY27 (Un-Audited) | Q2 FY26 (Un-Audited) |

| Total Income | 3,299.71 | 3,636.39 | 2,743.89 |

| Net Profit | 31.37 | 27.67 | 1.07 |

| EPS (₹) | 0.95 | 0.84 | 0.03 |

Year-to-Date (6M FY27) Performance (₹ in Lacs):

  • Total Income: ₹6,936.10
  • Net Profit: ₹65.04

Balance Sheet Position (as at 30th September 2026)

Total Assets: ₹7,399.77 Lacs (Audited Mar-26: ₹5,007.43 Lacs)

  • Non-Current Assets: ₹70.81 Lacs (Primarily Property, Plant and Equipment: ₹60.62 Lacs)
  • Current Assets: ₹7,328.96 Lacs (Primarily Inventories: ₹1,525.70 Lacs and Trade Receivables: ₹4,710.52 Lacs)

Total Equity and Liabilities: ₹7,399.77 Lacs

  • Equity: ₹668.29 Lacs (Equity Share Capital: ₹330.25 Lacs)
  • Current Liabilities: ₹6,731.48 Lacs (Primarily Borrowings: ₹1,068.22 Lacs and Trade Payables: ₹4,922.94 Lacs)

Cash Flow Statement (6M FY27)

  • Net Cash from Operating Activities: ₹(17.00) Lacs
  • Net Cash used in Investing Activities: ₹(6.05) Lacs
  • Net Cash from Financing Activities: ₹(382.27) Lacs (primarily from decrease in short-term borrowings)
  • Net decrease in Cash & Cash Equivalant: ₹(387.00) Lacs
  • Closing Cash & Cash Equivalant: ₹5.77 Lacs

Auditor's Review Report

KVA & Company, Chartered Accountants (Firm Reg. No.: 017771C), issued a limited review report on the financial results. The report contains a qualified conclusion stating: "The unaudited standalone financial results... may have an impact on financial statement due to not fully compliant with certain calculation, disclosure and presentation requirements of the applicable Ind AS." The conclusions are not modified in respect of this matter.

Capital Structure

Paid-up Equity Share Capital remained unchanged at ₹330.25 Lacs, consisting of 33,02,500 equity shares of face value ₹10/- each.