October 27, 2026

Nature of the Disclosure

Regulatory filing pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, regarding the outcome of the Board of Directors meeting.

Key Quantitative Figures

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹2,895.61 lakh
  • Total Expenses: ₹2,833.48 lakh
  • Profit Before Tax: ₹62.13 lakh
  • Total Tax Expense: ₹15.65 lakh (Current Tax: ₹15.64 lakh, Deferred Tax: ₹0.02 lakh)
  • Net Profit for the period: ₹46.48 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.14

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹6,873.10 lakh
  • Total Expenses: ₹6,729.42 lakh
  • Profit Before Tax: ₹143.68 lakh
  • Total Tax Expense: ₹36.84 lakh
  • Net Profit for the period: ₹106.83 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.33

Comparative Figures (Quarter Ended September 30, 2025 - Q2 FY26):

  • Revenue from Operations: ₹301.55 lakh
  • Net Profit for the period: ₹16.85 lakh
  • Earnings Per Share: ₹1.12

Capital Structure:

  • Paid-up Equity Share Capital as of September 30, 2026: ₹3,249.90 lakh (Face Value: ₹10.00)
  • Paid-up Equity Share Capital as of March 31, 2026 (Audited): ₹2,450.40 lakh

Balance Sheet Highlights (Unaudited as of September 30, 2026):

  • Total Assets: ₹11,693.84 lakh (Previous Audited: ₹7,910.15 lakh)
  • Trade Receivables: ₹8,621.66 lakh (Previous Audited: ₹4,322.41 lakh)
  • Inventories: ₹70.50 lakh (Previous Audited: ₹620.51 lakh)
  • Loans (Current Assets): ₹2,010.50 lakh (Previous Audited: ₹2,295.30 lakh)
  • Total Equity: ₹9,277.06 lakh (Previous Audited: ₹7,491.27 lakh)

Cash Flow Statement (Unaudited for H1 FY27):

  • Net Cash Used in Operating Activities: ₹(1,962.69) lakh
  • Net Cash Used in Investing Activities: ₹(0.47) lakh
  • Net Cash From Financing Activities: ₹1,684.95 lakh (primarily from Share Application Money: ₹1,678.95 lakh)
  • Net Decrease in Cash and Cash Equivalents: ₹(278.21) lakh

Parties Involved

  • Board of Directors: Approved the results in a meeting held on October 27, 2026, from 06:00 PM to 06:30 PM.
  • Statutory Auditors: S K Bhavsar & Co., Chartered Accountants (Firm No. 145880W), issued the Limited Review Report.

Auditor's Emphasis of Matter

The Statutory Auditors, S K Bhavsar & Co., included an Emphasis of Matter in their Limited Review Report. They noted that balances of Trade Receivables, Trade Payables, Loans and Advances, and Borrowings are subject to confirmation and reconciliation. Direct confirmations have not been received, and the balances have not been reconciled with the company's books. The impact of any required adjustments is not ascertainable.

Operational Context

The company operates in a single primary segment: "Trading of Agriculture Product". The disclosure requirement of Ind AS 108 - Operating Segments is stated as not applicable.