Financial Results Overview (₹ in Lakhs)

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹51.52
  • Other income: ₹1.35
  • Total income: ₹52.87
  • Total expenses: ₹49.92
  • Employee benefits expense: ₹14.42
  • Finance cost: ₹13.54
  • Depreciation and amortization: ₹8.05
  • Other expenses: ₹13.91
  • Profit before tax: ₹2.95
  • Tax expense: ₹0.83 (Deferred tax credit)
  • Profit for the period: ₹2.12
  • Basic and diluted EPS: ₹0.06

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹105.28
  • Other income: ₹1.67
  • Total income: ₹106.95
  • Total expenses: ₹99.71
  • Employee benefits expense: ₹29.03
  • Finance cost: ₹27.08
  • Depreciation and amortization: ₹16.10
  • Other expenses: ₹27.50
  • Profit before tax: ₹7.24
  • Tax expense: ₹1.58
  • Profit for the period: ₹5.66
  • Basic and diluted EPS: ₹0.16

Comparative Figures (Quarter Ended September 30, 2025):

  • Total income: ₹46.41
  • Profit for the period: ₹7.40
  • Basic and diluted EPS: ₹0.21

Balance Sheet Highlights (as at September 30, 2026, Unaudited)

  • Paid-up equity share capital (face value ₹10 per share): ₹348.72 lakh
  • Other equity excluding revaluation reserve: ₹6.43 lakh
  • Total assets: ₹3,473.46 lakh

Cash Flow Statement (Half Year Ended September 30, 2026, Unaudited)

  • Net cash from operating activities: ₹22.98 lakh
  • Net cash used in investing activities: ₹(4.34) lakh
  • Net cash used in financing activities: ₹(16.29) lakh
  • Net increase in cash and cash equivalents: ₹2.35 lakh
  • Closing cash balance: ₹2.38 lakh

Auditor Review

M/s Ramesh M Sheth and Associates, Statutory Auditors, issued a limited review report stating that nothing has come to their attention causing them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.

Additional Information

  • The company operates in a single segment: Agri-commodity operations.
  • Previous period figures have been re-grouped/reclassified where necessary.
  • The results are available on BSE Limited website (www.bseindia.com) and company website (www.asianw.com).