Financial Results Overview

The company reported a net profit of ₹164.10 lacs for H1 FY27 (September 30, 2026), compared to ₹177.09 lacs in H1 FY26 and ₹296.73 lacs for the full year FY26 (March 31, 2026).

Revenue from operations showed significant growth, reaching ₹3,336.34 lacs in H1 FY27, up from ₹2,020.37 lacs in H1 FY26 and ₹4,153.15 lacs for FY26.

Balance Sheet Position (as of September 30, 2026)

Assets:

  • Total assets: ₹1,859.14 lacs (vs. ₹1,452.50 lacs as of March 31, 2026)
  • Non-current assets: ₹163.94 lacs (including Property, plant and equipment: ₹157.83 lacs)
  • Current assets: ₹1,695.20 lacs (including Inventories: ₹1,210.95 lacs, Trade receivables: ₹393.67 lacs, Cash and cash equivalents: ₹23.77 lacs)

Liabilities and Equity:

  • Total equity: ₹1,121.77 lacs (Equity share capital: ₹415.66 lacs, Other equity: ₹706.11 lacs)
  • Non-current liabilities: ₹76.67 lacs (Borrowings)
  • Current liabilities: ₹660.70 lacs (including Borrowings: ₹386.65 lacs, Trade payables: ₹118.25 lacs)

Income Statement Details

H1 FY27 (Unaudited) vs H1 FY26 (Unaudited) vs FY26 (Audited):

  • Total income: ₹3,336.34 lacs (H1 FY27) vs ₹2,020.37 lacs (H1 FY26) vs ₹4,153.15 lacs (FY26)
  • Total expenses: ₹3,108.98 lacs (H1 FY27) vs ₹1,854.60 lacs (H1 FY26) vs ₹3,742.00 lacs (FY26)
  • Profit before tax: ₹227.36 lacs (H1 FY27) vs ₹165.77 lacs (H1 FY26) vs ₹411.15 lacs (FY26)
  • Tax expense: ₹63.26 lacs (H1 FY27) vs ₹46.13 lacs (H1 FY26) vs ₹114.42 lacs (FY26)

Earnings Per Share

  • Basic and diluted EPS (before splitting of shares): ₹2.04 (H1 FY27) vs ₹11.51 (H1 FY26) vs ₹14.28 (FY26)
  • Basic and diluted EPS (after splitting of shares): ₹2.04 (H1 FY27) vs ₹5.76 (H1 FY26) vs ₹14.28 (FY26)
  • Paid-up equity share capital: ₹415.66 lacs (face value ₹5 each) as of September 2026 vs ₹103.92 lacs as of September 2025 and March 2026

Cash Flow Statement

For H1 FY27 (Unaudited) vs H1 FY26 (Unaudited):

  • Net cash used in operating activities: ₹(64.03) lacs vs ₹(121.18) lacs
  • Net cash used in investing activities: ₹(0.28) lacs vs ₹(0.51) lacs
  • Net cash from financing activities: ₹315.54 lacs vs ₹167.38 lacs
  • Net decrease in cash and cash equivalents: ₹(32.77) lacs vs ₹(33.52) lacs
  • Cash and cash equivalents at period end: ₹23.77 lacs vs ₹50.30 lacs

Auditor's Review

NKSC & Co., Chartered Accountants (ICAI Firm Registration No.: 020076N), issued a limited review report stating that nothing came to their attention causing them to believe that the financial results:

1. Were not prepared in accordance with recognition and measurement principles of Ind AS 34

2. Contained any material misstatement

3. Failed to disclose information required by SEBI Regulation 33

The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Additional Information

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI Listing Regulations.

Figures for previous periods have been regrouped/reclassified where necessary to conform to current period classification. Earnings per share for the half year have not been annualized.