Revenue from Operations: ₹930.39 (Q1 FY27) vs. ₹2,141.15 (Q1 FY26) - a decrease of 56.5% year-over-year.
Other Income: ₹29.36 (Q1 FY27) vs. ₹20.37 (Q1 FY26).
Total Income: ₹959.74 (Q1 FY27) vs. ₹2,161.52 (Q1 FY26).
Total Expenses: ₹1,024.54 (Q1 FY27) vs. ₹2,146.41 (Q1 FY26).
Profit/(Loss) Before Tax: (₹64.80) loss (Q1 FY27) vs. ₹15.11 profit (Q1 FY26).
Tax Expenses: ₹0.00 for current quarter.
Profit for the Period: (₹64.80) net loss (Q1 FY27) vs. ₹11.32 net profit (Q1 FY26).
Total Comprehensive Income: (₹64.80) (Q1 FY27) vs. ₹11.32 (Q1 FY26).
Expense Breakdown (Q1 FY27)
Cost of Material Consumed: ₹91.70
Purchases of Stock-in-trade: ₹0.00
Changes in Inventories: ₹708.41
Employee Benefit Expenses: ₹77.77
Finance Cost: ₹47.18
Depreciation and Amortization: ₹10.01
Other Expenses: ₹54.70
Comparative Figures
Previous Quarter (Q4 FY26): Net loss of ₹33.94 lakh (Audited)
Full Year FY26: Net profit of ₹39.18 lakh (Audited)
Per Share Data
Basic EPS: (₹0.82) per share (Q1 FY27) vs. ₹0.14 per share (Q1 FY26)
Diluted EPS: (₹0.82) per share (Q1 FY27) vs. ₹0.14 per share (Q1 FY26)
Paid-up Equity Share Capital: ₹790.15 lakh (unchanged from previous periods)
Regulatory and Accounting Context
The limited review was conducted by Kapoor Tandon & Co., Chartered Accountants (Firm Reg. No. 000952C).
The financial results were prepared in accordance with IND AS as prescribed under Section 133 of the Companies Act 2013.
The company is primarily engaged in the manufacture and sale of Single Super Phosphate Fertilizer.
There is no separate reportable segment as per IndAS 108, "Operating Segment".
The figures for the quarter ended March 31, 2026, are balancing figures between audited annual figures and published year-to-date figures up to the third quarter.
