Key Financial Figures (₹ in Lakhs)

Total Revenue: 808.48 (FY25: 705.47) - 14.6% increase

Total Expenses: 741.30 (FY25: 601.99) - 23.1% increase

Profit Before Tax: 67.18 (FY25: 97.13) - 30.8% decrease

Tax Expense:

  • Current Year Tax: 17.22
  • Earlier Years Tax: 3.51
  • Deferred Tax: (0.31)

Net Profit After Tax: 46.76 (FY25: 67.94) - 31.2% decrease

Basic EPS: ₹1.12 (FY25: ₹1.77)

Share Capital: Authorized: ₹11,00,00,000 (1.10 Cr shares of ₹10 each); Paid-up: ₹4,17,97,240 (41,79,724 shares of ₹10 each)

Reserves & Surplus: ₹1,041.87 lakhs

Total Assets: ₹1,858.90 lakhs

Inventories: ₹861.14 lakhs (46% of total assets)

Trade Receivables: ₹791.32 lakhs

AGM Details

Date: Wednesday, 30th September, 2026 at 09:00 AM

Venue: Festa Banquet Hall, Mulund Goregaon Link Road, Opposite Runwal Greens, Mulund West-400 080, Maharashtra

Agenda:

1. Adoption of audited financial statements for FY 2025-26

2. Re-appointment of Mr. Pritish Subrata Dey (DIN: 08235311) who retires by rotation

3. Appointment of Ms. Anita Ramchandani (DIN: 11675414) as Non-Executive Non-Independent Director

4. Appointment of Mr. Anand Kumar Jha (DIN: 09706572) as Non-Executive Independent Director

Record Date: Register of Member will remain closed from September 24, 2026 to September 30, 2026

Board and Management Changes

Appointments during FY26:

  • Ms. Anita Ramchandani as Additional Director (Non-Executive Non-Independent) from April 23, 2026
  • Mr. Anand Kumar Jha as Additional Director (Non-Executive Independent) from July 25, 2026

Resignations during FY26:

  • Mr. Rakesh Gurnomal Rohera (Non-Executive Independent Director) resigned effective March 31, 2026
  • Ms. Janvhi Ajit Tawde (CFO) resigned effective June 10, 2026
  • Ms. Anjali Vikas Sapkal (Independent Director) resigned effective April 25, 2025

Current Board Composition:

  • Mr. Subrata Dey: Chairman & Managing Director (DIN: 06747042)
  • Mr. Pritish Subrata Dey: Whole Time Director (DIN: 08235311)
  • Mr. Rasik Jadavji Thakkar: Non-Executive Independent Director
  • Mr. Anand Kumar Jha: Non-Executive Independent Director (appointed July 25, 2026)
  • Ms. Anita Ramchandani: Non-Executive Non-Independent Director (appointed April 23, 2026)

Business Overview

Company is engaged in manufacturing protective gear including rainwear, life jackets, inflatable boats and other safety equipment used in seas and water bodies. Principal raw material is Coated Fabric. Product range includes Rainwear Coats, Rain Jackets, Winter Jackets, River Raft Boats, Inflatable Boats/Dinghies, Sleeping Bags, School Bags, Life Jackets, Rucksacks, Face Masks and other technical safety products.

Manufacturing Unit: 79, Vishal Industrial Estate, Village Road, Bhandup West, Mumbai (approx. 5190 sq. ft.)

Technology Development: Received Technology Transfer of Hydrosuit and Breathing Apparatus from Defence Research and Development Organisation (DRDO).

Dividend and Reserves

No dividend recommended for FY 2025-26. No amount transferred to General Reserve.

Capital Structure

Authorized Share Capital: ₹11,00,00,000 (unchanged during year)

Paid-up Share Capital: ₹4,17,97,240 (41,79,724 equity shares of ₹10 each)

Dematerialization Status: 100% of paid-up capital is dematerialized as on March 31, 2026

Key Ratios and Changes

Current Ratio: 4.49 (FY25: 7.32) - decreased 38.74%

Debt-Equity Ratio: 0.11 (FY25: 0.02) - increased 422.97%

Inventory Turnover Ratio: 1.15 (FY25: 1.29)

Net Profit Margin: 5.78% (FY25: 9.66%) - decreased 40.13%

Return on Net Worth: 0.00% (FY25: 4.81%) - decreased 100%

Related Party Transactions

All transactions with related parties were at arm's length basis and in ordinary course of business. Details provided in Note 26 of financial statements.

Corporate Governance

Company is listed on BSE SME Platform and exempt from certain corporate governance provisions under Regulation 15 of SEBI LODR Regulations, 2015.

Compliance Status

No significant material orders passed by regulators/courts impacting going concern status. No frauds reported by auditors. Company has adequate internal financial controls system.

Important Dates

AGM Date: September 30, 2026

Record Date Closure: September 24-30, 2026

Financial Year End: March 31, 2026

Report Date: September 6, 2026