Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Submission of Un-Audited Financial Results under SEBI LODR Regulations 30 & 33

Audit Opinion:

Limited Review Report with qualifications - not a clean opinion

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹1,239.28 (vs ₹1,836.16 in Q2 FY26 - decline of 32.5% YoY)
  • Total Income: ₹1,280.35
  • Net Profit: (₹157.62) loss (vs ₹25.21 loss in Q2 FY26)
  • EPS: (₹0.47)

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹3,210.81 (vs ₹5,609.70 in FY26 - decline of 42.8%)
  • Total Income: ₹3,687.50
  • Net Profit: (₹295.86) loss (vs ₹4.79 profit in H1 FY26 - significant deterioration)
  • EPS: (₹0.88)

Balance Sheet Position as at 30.09.2026:

  • Cash and Cash Equivalents: ₹16.45 (declined from ₹35.87 as at 30.09.2025)
  • Total Debt: Not clearly specified but includes borrowings of ₹257.67 (non-current) and ₹3,979.53 (current)
  • Other Equity: ₹11,546.07 (declined from ₹12,352.39 as at 30.09.2025)
  • Total Assets: ₹18,803.48 (declined from ₹19,470.17 as at 30.09.2025)

Consolidated Results:

Not Specified - results are standalone only

Segment-wise Performance [₹ in Lakhs]:

Half Year Ended 30.09.2026:

  • Greeting Cards: Revenue ₹226.87, Segment Profit ₹50.75
  • Stationery and Paper Bag: Revenue ₹935.46, Segment Loss (₹102.54)
  • Gifts: Revenue ₹796.90, Segment Loss (₹35.61)
  • Others: Revenue ₹64.90, Segment Profit ₹3.14

Year-over-Year Segment Performance:

All segments showed revenue decline compared to previous periods, with Stationery and Paper Bag segment showing the most significant deterioration from profit to loss.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company operates from C-148, Naraina Industrial Area, Phase-1, New Delhi-110028
  • Due to common manufacturing facilities, reasonable allocation of Capital Employed to various segments is not practicable

Cash Flow Analysis [₹ in Lakhs]:

Half Year Ended 30.09.2026:

  • Net Cash Flow from Operating Activities: (₹700.69)
  • Net Cash Flow from Investing Activities: (₹10.60)
  • Net Cash Flow from Financing Activities: ₹707.61
  • Net Decrease in Cash and Cash Equivalents: (₹3.68)