Aten Papers H1 FY27 Net Profit ₹260.83 Lakh

Financial Results Summary

Statement of Profit and Loss (Half Year Ended 30th September, 2026)

Revenue From Operations: ₹10,107.06 lakh (Unaudited) vs ₹6,675.72 lakh in H1 FY26
Other Income: ₹6.50 lakh (Unaudited) vs ₹18.37 lakh in H1 FY26
Total Income: ₹10,113.56 lakh (Unaudited) vs ₹6,694.08 lakh in H1 FY26
Total Expenses: ₹9,765.00 lakh (Unaudited) vs ₹6,383.27 lakh in H1 FY26
Purchase of Stock-in-Trade: ₹9,627.91 lakh
Employee Benefits Expense: ₹38.93 lakh
Finance Cost: ₹30.18 lakh
Depreciation and Amortization: ₹12.76 lakh
Other expenses: ₹97.56 lakh
Profit Before Tax: ₹348.56 lakh (Unaudited) vs ₹310.82 lakh in H1 FY26
Tax Expense: ₹87.73 lakh
Current Tax: ₹87.60 lakh
Deferred Tax: ₹0.12 lakh
Net Profit for Period: ₹260.83 lakh (Unaudited) vs ₹227.11 lakh in H1 FY26
Earnings Per Share (Basic): ₹2.53 vs ₹2.56 in H1 FY26
Earnings Per Share (Diluted): ₹2.53 vs ₹2.56 in H1 FY26

Statement of Assets and Liabilities (As at 30th September, 2026)

Share Capital: ₹1,030.00 lakh (Unaudited) vs ₹1,030.00 lakh (Audited as at March 31, 2026)
Reserves and Surplus: ₹4,191.33 lakh (Unaudited) vs ₹3,930.50 lakh (Audited)
Long-Term Borrowings: ₹188.79 lakh (Unaudited) vs ₹0.00 lakh (Audited)
Short-Term Borrowings: ₹1,002.66 lakh (Unaudited) vs ₹934.67 lakh (Audited)
Trade Payables: ₹1,938.02 lakh (Unaudited) vs ₹1,162.58 lakh (Audited)
Total Liabilities: ₹8,891.19 lakh (Unaudited) vs ₹7,391.56 lakh (Audited)
Property, Plant & Equipment: ₹165.62 lakh (Unaudited) vs ₹164.19 lakh (Audited)
Capital Work-in-Progress: ₹89.50 lakh (Unaudited) vs ₹5.00 lakh (Audited)
Inventories: ₹100.31 lakh (Unaudited) vs ₹57.97 lakh (Audited)
Trade Receivables: ₹6,913.29 lakh (Unaudited) vs ₹5,648.19 lakh (Audited)
Cash and Cash Equivalents: ₹22.39 lakh (Unaudited) vs ₹315.28 lakh (Audited)
Short-Term Loans and Advances: ₹1,599.03 lakh (Unaudited) vs ₹1,199.86 lakh (Audited)
Total Assets: ₹8,891.19 lakh (Unaudited) vs ₹7,391.56 lakh (Audited)

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

Net Cash from Operating Activities: (₹420.84) lakh
Net Cash from Investing Activities: (₹98.66) lakh
Net Cash from Financing Activities: ₹226.59 lakh
Net Change in Cash: (₹292.90) lakh
Cash at Beginning: ₹315.28 lakh
Cash at End: ₹22.39 lakh

IPO Fund Utilization

Mode of Fund Raising: Initial Public Offering
Date of Raising Funds: June 20, 2025
Amount Raised: ₹3,168.00 lakh
Monitoring Agency: Not Applicable
Deviation/Variation in Use of Funds: No
Fund Utilization Details:
Working Capital Requirements: ₹1,550.00 lakh allocated, ₹1,550.00 lakh utilized
General Corporate Purposes: ₹792.00 lakh allocated, ₹792.00 lakh utilized
Capital Expenditure: ₹427.74 lakh allocated, ₹427.74 lakh utilized
Issue Related Expenses: ₹398.26 lakh allocated, ₹398.26 lakh utilized

Related Party Transactions

Disclosed 17 related party transactions with total value of ₹4,132.58 lakh during the reporting period:

1. Aten Packaging Private Limited (Common Directors and Promoter): Purchase of goods/services (₹4.13 lakh), Sale of goods/services (₹0.80 lakh)

2. Aten Paper Mill Limited (Common Directors and Promoter): Sale of goods/services (₹23.78 lakh), Purchase of goods/services (₹48.08 lakh), Loan (₹183.72 lakh)

3. Mohamedarif Mohamedibrahim Lakhani (Promoter & Director): Purchase of goods/services (₹3.69 lakh), Loan (₹0.00 lakh)

4. Amrin Mohamedarif Lakhani (Promoter & Director): Purchase of goods/services (₹-1.98 lakh), Loan (₹16.92 lakh)

5. Vadiawala Print & Pack (Director is Proprietor): Sale of goods/services (₹313.36 lakh)

6. Fine Trading (Relative of Director is Proprietor): Sale of goods/services (₹281.68 lakh), Purchase of goods/services (₹14.09 lakh), Rent (₹0.00 lakh)

7. Lycan Speciality Paper Mills Private Limited (Common Directors and Promoter): Loan (₹1.01 lakh)

8. Majethia Papers Private Limited (Common Directors and Promoter): Loan (₹0.00 lakh), Sale of goods/services (₹47.07 lakh), Purchase of goods/services (₹203.06 lakh)

Additional Information

The company has a single reportable business segment: Kraft, Waste and other Paper related Products
No investor complaints received/pending as of the result date
No default in payment of outstanding loans/debt securities
Financial results prepared in accordance with Accounting Standards under Companies Act, 2013
Company exempted from adoption of Ind AS as it is listed on SME Exchange