Board Meeting Details

  • Meeting held on 26th May 2026 from 10:00 AM to 03:45 PM
  • Board approved Audited Standalone Financial Results for half year and year ended 31st March 2026
  • Board approved Related Party Transaction Policy of the Company

Financial Results Summary (Amounts in ₹ Lakhs)

Year Ended 31st March 2026 vs 31st March 2025

  • Revenue from Operations: ₹25,078.65 vs ₹11,194.68 (124% increase)
  • Other Income: ₹12.19 vs ₹44.16
  • Total Income: ₹25,090.84 vs ₹11,238.83
  • Total Expenses: ₹22,598.25 vs ₹10,609.91
  • Profit Before Tax: ₹2,492.60 vs ₹628.92 (296% increase)
  • Tax Expense: ₹683.73 vs ₹200.30
  • Current Tax: ₹640.27 vs ₹100.00
  • Deferred Tax: ₹43.46 vs ₹100.30
  • Net Profit: ₹1,808.87 vs ₹428.62 (322% increase)

Half Year Ended 31st March 2026 (Audited) vs 30th September 2025 (Unaudited)

  • Revenue from Operations: ₹17,700.19 vs ₹7,378.46
  • Other Income: ₹8.21 vs ₹3.98
  • Total Income: ₹17,708.40 vs ₹7,382.44
  • Total Expenses: ₹16,336.50 vs ₹6,261.75
  • Profit Before Tax: ₹1,371.91 vs ₹1,120.69
  • Tax Expense: ₹400.95 vs ₹282.78
  • Net Profit: ₹970.96 vs ₹837.91

Key Financial Metrics

  • Paid-up Equity Share Capital: ₹937.80 lakhs (Face Value ₹10 each) vs ₹804.00 lakhs in previous year
  • Earnings Per Share (Basic): ₹19.29 for FY26 vs ₹5.33 for FY25
  • Earnings Per Share (Diluted): ₹19.15 for FY26 vs ₹5.33 for FY25
  • EPS for half year ended 31st March 2026: Basic ₹10.35, Diluted ₹10.28

Preferential Issue Details

The Company approved and undertook a preferential allotment of 16,02,000 warrants convertible into equivalent number of equity shares to Promoter and Promoter Group.

Funding Received in Multiple Tranches:

  • 20-02-2026: ₹3.509 crore
  • 21-02-2026: ₹7.6115 crore
  • 23-02-2026: ₹0.494 crore
  • 02-03-2026: ₹6.9832 crore
  • 17-03-2026: ₹4.7096 crore
  • 18-03-2026: ₹3.89 crore
  • 19-03-2026: ₹0.20 crore
  • 27-03-2026: ₹3.9807 crore
  • 30-03-2026: ₹2.6106 crore (with ₹1.18 lakh balance in Share Warrant Bank Account)

Total Funds Utilized: ₹35.09 crore

  • Purpose: To meet working capital requirements of the company
  • Original Object: To meet working capital requirement, store set and furniture cost, and general corporate purpose
  • Modified Object: To meet working capital requirement of the company
  • No deviation/variation in use of funds raised

Share Capital Impact

  • Entire share application money received for 13,38,000 equity shares during FY 2025-26
  • For 2,64,000 warrants, part consideration received during the year with balance receivable in FY 2026-27
  • Amount received up to balance sheet date disclosed under "Share Application Money Pending Allotment"

Auditor Confirmation

  • M/S. SHWETA JAIN & CO LLP (FRN: 127673W) issued audit reports with unmodified opinion
  • Audit conducted in accordance with Standards on Auditing specified under section 143(10) of Companies Act, 2013
  • Financial results prepared in accordance with Accounting Standards prescribed under Section 133 of Companies Act, 2013

Cash Flow Highlights (₹ Lakhs)

  • Net Cash from Operating Activities: (₹400.01) for FY26 vs ₹543.13 for FY25
  • Net Cash from Investing Activities: (₹221.61) for FY26 vs (₹564.16) for FY25
  • Net Cash from Financing Activities: ₹4,511.34 for FY26 vs ₹94.39 for FY25
  • Net Increase in Cash: ₹289.59 for FY26 vs ₹73.36 for FY25
  • Cash and Cash Equivalents at year end: ₹386.30 for FY26 vs ₹96.70 for FY25

Additional Information

  • Company has only one reportable segment as per Accounting Standard 17
  • Figures for corresponding previous periods regrouped/rearranged for comparability
  • Company exempted from compulsory adoption of IND-AS as shares listed on SME exchange
  • Financial results reviewed by Audit Committee and approved by Board of Directors

#Tags: #BizoticCommercial #SEBIDisclosure #FinancialResults #PreferentialIssue #Positive