Financial Results Overview
Quarter Ended September 30, 2026 (Q2 FY27):
- Total Revenue: ₹11.33 lakh (compared to ₹3.80 lakh in Q2 FY26)
- Total Expenses: ₹1.51 lakh (compared to ₹5.09 lakh in Q2 FY26)
- Profit Before Tax: ₹9.82 lakh (compared to loss of ₹-1.29 lakh in Q2 FY26)
- Net Profit: ₹9.82 lakh (compared to net loss of ₹-1.29 lakh in Q2 FY26)
- Basic and Diluted EPS: ₹0.65 (compared to ₹-0.09 in Q2 FY26)
Half Year Ended September 30, 2026 (H1 FY27):
- Total Revenue: ₹19.32 lakh (compared to ₹15.68 lakh in H1 FY26)
- Total Expenses: ₹5.41 lakh (compared to ₹14.54 lakh in H1 FY26)
- Profit Before Tax: ₹13.90 lakh (compared to ₹1.14 lakh in H1 FY26)
- Net Profit: ₹13.90 lakh (compared to ₹1.14 lakh in H1 FY26)
- Basic and Diluted EPS: ₹0.93 (compared to ₹0.08 in H1 FY26)
Revenue Breakdown
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹11.33 lakh
- Other Income: ₹0.00
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹19.32 lakh
- Other Income: ₹0.00
Expense Analysis
Quarter Ended September 30, 2026:
- Employee Benefits Expenses: ₹0.45 lakh
- Other Expenses: ₹1.06 lakh
- All other expense categories (Cost of materials, Purchases, Inventory changes, Finance Cost, Depreciation): ₹0.00
Half Year Ended September 30, 2026:
- Employee Benefits Expenses: ₹0.81 lakh
- Other Expenses: ₹4.60 lakh
- Finance Cost: ₹0.00
- All other expense categories: ₹0.00
Tax and Exceptional Items
- Total Tax Expenses: ₹0.00 for all periods (both current and deferred tax)
- Exceptional Items: ₹0.00 for all periods
- Extraordinary Items: ₹0.00 for all periods
Capital Structure
- Paid-up Equity Share Capital (Face Value ₹10 each): ₹150.00 lakh (unchanged across all periods)
- No discontinuing operations reported
Balance Sheet Position as at September 30, 2026
Assets:
- Total Assets: ₹91.60 lakh (compared to ₹77.49 lakh as at March 31, 2026)
- Current Assets: ₹91.60 lakh, comprising:
- Trade Receivables, Current: ₹31.60 lakh
- Short Term Loans & Advances: ₹8.57 lakh
- Bank Balances: ₹10.36 lakh
- Cash and Cash Equivalents: ₹12.26 lakh
- Other Current Assets: ₹2.70 lakh
- Non-Current Assets: ₹0.00
Equity and Liabilities:
- Total Equity: ₹47.80 lakh (compared to ₹33.90 lakh as at March 31, 2026)
- Equity Share Capital: ₹150.00 lakh
- Other Equity: ₹-102.20 lakh
- Total Liabilities: ₹43.80 lakh (compared to ₹43.59 lakh as at March 31, 2026)
- Non-current Financial Liabilities (Borrowings): ₹39.75 lakh
- Current Financial Liabilities (Trade Payables): ₹3.72 lakh
- Other Current Liabilities: ₹0.30 lakh
Cash Flow Statement
Half Year Ended September 30, 2026:
- Cash Generated from Operations: ₹-9.51 lakh
- Net Cash Inflow from Operating Activities: ₹9.39 lakh
- Net Cash Outflow from Investing Activities: ₹0.00
- Net Cash Outflow from Financing Activities: ₹-3.33 lakh
- Net Increase in Cash and Cash Equivalents: ₹6.06 lakh
- Cash and Cash Equivalents at End of Period: ₹12.26 lakh
Regulatory and Governance Details
- Board Meeting: Held on November 14, 2026, from 11:30 a.m. to 12:00 p.m.
- Statutory Auditors: M/s. B M Gattani & Co., Chartered Accountants (Firm Reg. No.: 113536W)
- Limited Review Report: Issued by auditors for the quarter and half year ended September 30, 2026
- Compliance: Prepared pursuant to SEBI Listing Regulations and Ind AS 34
- No subsidiaries, associates, or joint ventures reported
- No reportable segments identified
Additional Notes
- Figures for previous periods have been regrouped/rearranged for comparability
- The company has no separate reportable segments
- Document signed by Mr. Dinesh Dhangare, Director (DIN: 11418438)