Key Quantitative Figures - Standalone (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹42.37
  • Total Expenses: ₹38.46
  • Profit Before Tax: ₹3.91
  • Current Tax: ₹2.25
  • Net Profit: ₹1.66
  • EPS (Basic & Diluted): ₹0.0005
  • Paid-up Equity Share Capital: ₹3,115.33

Half Year Ended September 30, 2026:

  • Total Income: ₹84.24
  • Total Expenses: ₹65.61
  • Profit Before Tax: ₹18.63
  • Current Tax: ₹4.85
  • Net Profit: ₹13.78
  • EPS (Basic & Diluted): ₹0.004

Comparative Figures (Quarter Ended September 30, 2025):

  • Net Loss: ₹(3.14)
  • EPS: ₹(0.003)

Key Quantitative Figures - Consolidated (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹4,892.63
  • Other Income: ₹22.29
  • Total Income: ₹4,914.92
  • Profit Before Tax: ₹330.51
  • Net Profit: ₹254.64
  • EPS (Basic): ₹0.064; (Diluted): ₹0.060

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹10,196.46
  • Other Income: ₹46.70
  • Total Income: ₹10,243.16
  • Profit Before Tax: ₹469.63
  • Net Profit: ₹423.86
  • EPS (Basic): ₹0.108; (Diluted): ₹0.101

Dates of Action

  • Board Meeting: November 13, 2026 (4:41 PM to 5:05 PM)
  • Financial Results Period: Quarter and Half Year ended September 30, 2026
  • Annual General Meeting: September 30, 2026
  • Registered Office Shift: Effective August 14, 2026

Parties Involved

  • Subsidiary: CMJ Breweries Private Limited (78.90% holding)
  • Auditor: A D V & Associates (Firm Registration No.: 128045W)
  • Predecessor Auditor: Not named in disclosure

Corporate Governance Updates

1. Appointment of Independent Director: The Board, based on the Nomination and Remuneration Committee's recommendation, has recommended to shareholders to regularize Mr. Desai Venkatesh (DIN: 11960320) as an Independent Director.

2. Continuation of Director: The Board approved the continuation of Mr. Mundrath Ravindranathan (DIN: 03406894) as a Non-Executive Independent Director upon attaining age 75, subject to member approval via special resolution.

3. Postal Ballot: The Board approved draft notice of postal ballot to seek member approval for the above director-related matters.

Financial and Operational Highlights

1. Segment Information: The Company operates in one business segment - "Beverages"

2. Inter-Corporate Deposit Conversion: ₹21.00 crore out of ₹21.012 crore ICD given to CMJ Breweries Private Limited (related party) was approved for conversion to equity shares. Shareholder approval was obtained on September 30, 2026. The conversion will be accounted for in Q3 FY27 (quarter ending December 31, 2026).

3. Preferential Warrant Issue: The Company issued 2,20,00,000 convertible warrants on preferential basis and received ₹79.75 lakh (25% of issue price) by September 30, 2026. Funds were fully utilized as per offer document with no deviation.

4. Registered Office Change: Shifted from Nashik, Maharashtra to Shillong, Meghalaya effective August 14, 2026. CIN changed from L11010MH1984PLC033082 to L11010ML1984PLC014325.

5. Remuneration Changes: Effective April 1, 2026, approved by Board and members at AGM (September 30, 2026):

  • Sitting fees: ₹10,000 per Board meeting, ₹3,000 per committee meeting for Independent Directors
  • Monthly remuneration: ₹25,000 for Mr. Swaminathan Muralidharan

Capital Structure Impact

  • No immediate impact disclosed
  • Potential future dilution from warrant conversion and ICD-to-equity conversion pending completion

Cash Flow Implications

Standalone cash flow shows net decrease of ₹62.29 lakh from operating activities, offset by ₹63.34 lakh from investing activities.