Key Decisions and Approvals
The Board of Directors meeting commenced at 05:00 p.m. (IST) and concluded at 05:56 p.m. (IST) on May 27, 2026. The Board:
1. Financial Results: Approved the Audited Standalone and Consolidated Financial Results for the half year and financial year ended March 31, 2026, together with the Auditor's Report with unmodified opinion from M/s. Jagdish & Harish, Chartered Accountants.
2. Secretarial Auditor Appointment: Approved the appointment of M/s. Prajot Vaidya & Co. (ICSI Peer Review No: 7071L/2025, COP No 24558, Membership No. A38969) as Secretarial Auditor for a period of 1 year for the financial year 2026-2027.
Financial Results Overview
Consolidated Financial Results (Year Ended March 31, 2026)
- Total Income: ₹10,133.78 lakhs (FY25: ₹8,278.50 lakhs)
- Profit Before Tax: ₹1,346.48 lakhs (FY25: ₹1,086.45 lakhs)
- Profit After Tax: ₹955.58 lakhs (FY25: ₹675.30 lakhs)
- Basic EPS: ₹6.74 (Face Value ₹10) (FY25: ₹6.75)
- Diluted EPS: ₹6.74 (FY25: ₹6.75)
Consolidated Balance Sheet (As at March 31, 2026)
- Share Capital: ₹1,421.00 lakhs (FY25: ₹1,001.00 lakhs)
- Reserves and Surplus: ₹5,749.76 lakhs (FY25: ₹1,113.29 lakhs)
- Total Equity: ₹7,170.76 lakhs (FY25: ₹2,114.29 lakhs)
- Total Assets: ₹11,543.14 lakhs (FY25: ₹6,890.28 lakhs)
Standalone Financial Results (Year Ended March 31, 2026)
- Total Income: ₹6,468.20 lakhs (FY25: ₹5,474.32 lakhs)
- Profit Before Tax: ₹935.72 lakhs (FY25: ₹684.96 lakhs)
- Profit After Tax: ₹676.57 lakhs (FY25: ₹534.21 lakhs)
- Basic EPS: ₹5.30 (Face Value ₹10) (FY25: ₹5.34)
- Diluted EPS: ₹5.30 (FY25: ₹5.34)
Standalone Balance Sheet (As at March 31, 2026)
- Share Capital: ₹1,421.00 lakhs (FY25: ₹1,001.00 lakhs)
- Reserves and Surplus: ₹5,237.44 lakhs (FY25: ₹879.97 lakhs)
- Total Equity: ₹6,658.44 lakhs (FY25: ₹1,880.97 lakhs)
- Total Assets: ₹8,813.37 lakhs (FY25: ₹4,121.03 lakhs)
Auditor Declarations
M/s. Jagdish & Harish, Chartered Accountants (FRN No: 120028W) issued unmodified audit opinions on both standalone and consolidated financial results for the year ended March 31, 2026. The audit report signature includes Partner Harish D Shetty (Membership No: 108210).
IPO Proceeds Utilization
As of March 31, 2026:
- Total IPO Proceeds: ₹4,536 lakhs
- Amount Utilized: ₹4,302 lakhs
- Pending Utilization: ₹234 lakhs
Breakdown of utilization against objects disclosed in offer document:
- Repayment of company borrowings: ₹612 lakhs utilized (₹680 lakhs allotted) - Deviation of ₹68 lakhs
- Working capital requirement: ₹798 lakhs utilized (₹730 lakhs allotted) - Deviation of ₹68 lakhs
- Investment in subsidiary - Repayment of borrowings: ₹1,160 lakhs utilized (₹1,160 lakhs allotted)
- Investment in subsidiary - Purchase of Machinery: ₹306 lakhs utilized (₹540 lakhs allotted) - ₹234 lakhs pending
- Investment in subsidiary - Working capital: ₹730 lakhs utilized (₹730 lakhs allotted)
- General Corporate purpose: ₹0 utilized (₹247 lakhs allotted)
- Issue Expenses: ₹435 lakhs utilized (₹449 lakhs allotted) - Deviation of ₹14 lakhs
Of the ₹234 lakhs pending utilization, ₹152.54 lakhs is in IPO Escrow account and ₹81.51 lakhs is in Fixed Deposit.
Additional Information
The company was listed on BSE SME platform on August 06, 2025. The financial results were prepared in accordance with Accounting Standards (AS) prescribed under section 133 of the Companies Act 2013. The company is exempted from compulsory adoption of IndAS as it is listed on SME Exchange.
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