Board Meeting Details

The Board of Directors meeting commenced at 05:10 PM (IST) and concluded at 07:00 PM (IST) on November 13, 2026.

Key Approvals

1. Approved the Unaudited Standalone and Consolidated Financial Results for the half year ended September 30, 2026, pursuant to Regulation 33 of SEBI LODR Regulations, 2015.

2. Taken on record the "Limited Review Report" issued by M/s. Kansal Yogesh & Co., Statutory Auditor of the Company.

3. Approved the statement of Deviation and Variation in Utilisation of funds raised through Public issue for the half year ended September 30, 2026.

Financial Results - Consolidated (₹ in Lakh)

Statement of Profit & Loss for Six Months Ended September 30, 2026:
  • Revenue from operations: ₹2,746.90
  • Other Income: ₹1.34
  • Total Revenue: ₹2,748.24
  • Total Expenses: ₹2,439.15
  • Net Profit before tax: ₹309.08
  • Total tax expense: ₹77.24 (including deferred tax of ₹0.96)
  • Net Profit before minority Interest: ₹232.80
  • Profit attributable to minority interest: ₹0.01
  • Net Profit Available for distribution to equity shareholder: ₹232.79
  • Basic and Diluted EPS: ₹2.64
Consolidated Balance Sheet as at September 30, 2026:
  • Share capital: ₹882.92
  • Reserves and surplus: ₹2,818.57
  • Total Equity: ₹3,701.49
  • Minority Interest: ₹0.19
  • Total Liabilities: ₹5,112.12
  • Fixed assets: ₹1,175.14 (including tangible assets ₹844.48, intangible assets ₹29.73, intangible assets under development ₹301.93)
  • Current assets: ₹3,696.50
  • Cash and cash equivalents: ₹1,405.19
Consolidated Cash Flow for Six Months Ended September 30, 2026:
  • Net Cash from Operating Activities: ₹66.25
  • Net Cash Used in Investing Activities: ₹(92.21)
  • Net Cash Flow from Financing Activities: ₹1,268.43
  • Net increase in cash: ₹1,242.47

Financial Results - Standalone (₹ in Lakh)

Statement of Profit & Loss for Six Months Ended September 30, 2026:
  • Revenue from operations: ₹2,188.01
  • Other Income: ₹1.34
  • Total Revenue: ₹2,189.35
  • Total Expenses: ₹2,011.19
  • Profit before tax: ₹178.15
  • Tax expense: ₹40.48 (current tax), deferred tax: ₹(2.19)
  • Profit After Tax: ₹135.48
  • Basic and Diluted EPS: ₹1.53
Standalone Balance Sheet as at September 30, 2026:
  • Share capital: ₹882.92
  • Reserves and surplus: ₹2,431.33
  • Total Equity: ₹3,314.25
  • Total Liabilities: ₹4,487.34
  • Fixed assets: ₹368.02 (tangible assets ₹338.29, intangible assets ₹29.73)
  • Capital work-in-progress: ₹1,495.00
  • Current assets: ₹1,718.95
  • Cash and cash equivalents: ₹254.42

Fund Utilization Statement

IPO Details:
  • Mode of Fund Raising: Initial Public Offering
  • Issue Period: September 09, 2026 to September 11, 2026
  • Amount Raised: ₹17.88 Crores (₹1,788 lakh)
  • Report filed for half year ended: September 30, 2026
  • Monitoring Agency: Not Applicable
Utilization Details as on September 30, 2026:
  • Investment in wholly owned subsidiary: ₹881.42 lakh (fully utilized)
  • Repayment/prepayment of borrowings: ₹397.74 lakh (fully utilized)
  • Funding inorganic growth and general corporate purposes: ₹288.36 lakh (fully utilized)
  • Unutilized amount: ₹0
  • Total deviation: ₹0

Auditor Review

M/s. Kansal Yogesh & Co., Chartered Accountants (Firm Registration No.: 033960N) issued limited review reports on both standalone and consolidated financial results. Based on their review, nothing has come to their attention that causes them to believe that the financial statements contain any material misstatement.