Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026
Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results
Date of Board Meeting / Approval: 29th October 2026 (Meeting time: 11:30 AM to 1:25 PM)
Audit Opinion: Clean - No qualification/adverse remark in the Limited Review Report
Auditor's Comment: Nothing has come to our attention that causes us to believe that the accompanying Statement contains any material misstatement
Key Financial Highlights [Rs. in Lakhs]
Standalone Results:
Quarter Ended 30.09.2026:
- Revenue from Operations: ₹1568.11 (vs ₹504.54 in Q2 FY26 - 211% YoY increase)
- Total Income: ₹1601.89
- Net Profit: ₹100.18 (vs ₹3.64 in Q2 FY26)
- EPS: ₹1.52 (Basic and Diluted)
Quarter Ended 30.06.2026:
- Revenue from Operations: ₹905.84
- Net Profit: ₹71.98
- EPS: ₹1.08
Half Year Ended 30.09.2026:
- Revenue from Operations: ₹2473.95 (vs ₹1125.38 in H1 FY26)
- Total Income: ₹2538.01
- Net Profit: ₹172.16 (vs ₹64.63 in H1 FY26)
- EPS: ₹2.61
Full Year Ended 31.03.2026 (Audited):
- Revenue from Operations: ₹2548.68
- Total Income: ₹2710.92
- Net Profit: ₹177.46
- EPS: ₹2.69
Expense Analysis (Quarter Ended 30.09.2026):
- Cost of materials consumed: ₹769.15
- Employees benefit expenses: ₹158.26
- Finance Costs: ₹51.35
- Depreciation & Amortisation: ₹34.80
- Other expenses: ₹479.15
- Total Expenses: ₹1471.21
Balance Sheet Position as on 30.09.2026 [Rs. in Lakhs]:
- Total Assets: ₹8434.74
- Non-current assets: ₹1616.62
- Current assets: ₹3672.45
- Cash and cash equivalents: ₹66.80
- Other Bank Balance: ₹164.74
- Equity Share Capital: ₹659.75
- Other Equity: ₹5276.23
- Total Borrowings: ₹733.80 (Non-current) + ₹1399.51 (Current) = ₹2133.31
Cash Flow (Half Year Ended 30.09.2026):
- Net Cash from Operating Activities: ₹(380.50)
- Net Cash from Investing Activities: ₹69.20
- Net Cash from Financing Activities: ₹(5.31)
- Net Decrease in Cash: ₹(316.61)
- Cash and Cash Equivalents at end: ₹231.54
Segment-wise Performance:
The company operates in a single segment - export of Glass beads, Handicrafts and other related items. All commercial activities are conducted at Varanasi. Segment-wise reporting under IND AS 108 is not applicable.
Corporate Actions:
No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced.
Other Significant Information:
- The company has no subsidiary/associate/joint venture companies
- Results prepared in accordance with Indian Accounting Standards (IND AS)
Entities:
- Statutory Auditors: G D Dubey & Associates Chartered Accountants