Quarterly Financial Performance (Q2 FY27)

  • Revenue from Operations: ₹324.00 lakh (compared to ₹4,370.54 lakh in Q2 FY26, representing a 92.6% decrease)
  • Other Income: ₹15.50 lakh (compared to negative ₹4.79 lakh in Q2 FY26)
  • Total Income: ₹339.50 lakh (compared to ₹4,365.75 lakh in Q2 FY26)
  • Total Expenses: ₹438.35 lakh (compared to ₹4,370.50 lakh in Q2 FY26)
  • Loss Before Tax: ₹(98.85) lakh (compared to loss of ₹(4.75) lakh in Q2 FY26)
  • Tax Expense: ₹0.31 lakh
  • Net Loss: ₹(99.16) lakh (compared to loss of ₹(4.75) lakh in Q2 FY26)
  • Earnings Per Share (Basic & Diluted): ₹(0.40) (compared to ₹(0.02) in Q2 FY26)

Half-Year Financial Performance (H1 FY27)

  • Revenue from Operations: ₹4,094.31 lakh (compared to ₹4,841.64 lakh in H1 FY26)
  • Other Income: ₹34.66 lakh (compared to ₹32.22 lakh in H1 FY26)
  • Total Income: ₹4,128.97 lakh (compared to ₹4,873.86 lakh in H1 FY26)
  • Total Expenses: ₹4,237.64 lakh (compared to ₹4,864.89 lakh in H1 FY26)
  • Loss Before Tax: ₹(108.67) lakh (compared to profit of ₹8.97 lakh in H1 FY26)
  • Tax Expense: ₹0.56 lakh
  • Net Loss: ₹(109.23) lakh (compared to profit of ₹8.97 lakh in H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹(0.44) (compared to ₹0.04 in H1 FY26)

Balance Sheet Highlights (as of September 30, 2026)

  • Total Assets: ₹5,114.17 lakh (increased from ₹4,167.12 lakh as of March 31, 2026)
  • Property, Plant and Equipment: ₹225.90 lakh (slight decrease from ₹226.12 lakh)
  • Inventories: ₹9.55 lakh (significant decrease from ₹134.28 lakh)
  • Trade Receivables: ₹3,019.02 lakh (substantial increase from ₹824.49 lakh)
  • Cash and Cash Equivalents: ₹138.68 lakh (decreased from ₹671.31 lakh)
  • Loans: ₹891.20 lakh (increased from ₹71.89 lakh)
  • Other Financial Assets: ₹808.18 lakh (increased from ₹207.34 lakh)
  • Equity Share Capital: ₹2,455.79 lakh (unchanged)
  • Other Equity: Negative ₹(1,267.34) lakh (deteriorated from negative ₹(1,159.12) lakh)
  • Long-term Borrowings: ₹596.19 lakh (new borrowing, previously ₹0)
  • Trade Payables: ₹3,317.48 lakh (increased from ₹2,704.21 lakh)

Cash Flow Statement (H1 FY27)

  • Net Cash Used in Operating Activities: ₹(1,106.32) lakh
  • Net Cash Used in Investing Activities: ₹0
  • Net Cash from Financing Activities: ₹573.69 lakh
  • Net Decrease in Cash: ₹(532.63) lakh
  • Cash at Beginning: ₹671.31 lakh
  • Cash at End: ₹138.68 lakh

Auditor Qualifications

The statutory auditors, Maheshwari & Co., included an Emphasis of Matter regarding:

1. Balances in Trade Receivables, Trade Payables, Loans & Advances are subject to confirmation, reconciliation, and adjustment

2. Statutory compliance with respect to GST and TDS is subject to reconciliation and subsequent adjustment

The management does not expect any material adjustment affecting the financial statements from these reconciliations.

Additional Information

  • The company operates under a single segment as per Ind AS-108
  • Paid-up equity share capital remained unchanged at ₹2,455.79 lakh
  • Previous period numbers have been regrouped/reclassified where necessary
  • The figures for the quarter ended September 30, 2026, are balancing figures between the reviewed half-year figures and the reviewed quarter ended June 30, 2026