Key Financial Figures - Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹980.68 lakh (compared to ₹1,064.66 lakh in Q1 FY27 and ₹1,208.59 lakh in Q2 FY26)
  • Other Income: ₹0.97 lakh
  • Total Income: ₹981.64 lakh
  • Cost of Material Consumed: ₹757.96 lakh
  • Employee Benefits Expense: ₹135.01 lakh
  • Finance Cost: ₹53.00 lakh
  • Depreciation and Amortization: ₹16.01 lakh
  • Other Expenses: ₹67.10 lakh
  • Profit Before Exceptional Items and Tax: Loss of ₹-7.87 lakh
  • Exceptional Items: ₹-7.88 lakh (representing prior period adjustment for recognition of MAT Credit Entitlement and reversal of previous year income tax provision)
  • Profit Before Tax: ₹0.01 lakh
  • Tax Expense: ₹-0.33 lakh (deferred tax)
  • Profit for the Period (Continuing Operations): ₹0.34 lakh
  • Earnings Per Share (Basic): ₹0.007 after exceptional items

Key Financial Figures - Half Year Performance (H1 FY27)

  • Revenue from Operations: ₹2,045.34 lakh (compared to ₹2,052.22 lakh in H1 FY26)
  • Other Income: ₹1.93 lakh
  • Total Income: ₹2,047.27 lakh
  • Profit Before Exceptional Items and Tax: ₹4.44 lakh
  • Exceptional Items: ₹-7.88 lakh
  • Profit Before Tax: ₹12.33 lakh
  • Tax Expense: ₹-2.14 lakh (deferred tax)
  • Profit for the Period (Continuing Operations): ₹14.46 lakh
  • Earnings Per Share (Basic): ₹0.300 after exceptional items

Balance Sheet Highlights (as of September 30, 2026)

  • Paid-up Equity Share Capital: ₹481.33 lakh (unchanged)
  • Other Equity: ₹-104.93 lakh (negative equity position)
  • Total Assets: ₹3,469.27 lakh
  • Inventories: ₹2,381.31 lakh
  • Trade Receivables: ₹345.00 lakh
  • Cash & Cash Equivalents: ₹17.26 lakh
  • Borrowings (Non-current): ₹1,822.01 lakh
  • Borrowings (Current): ₹865.33 lakh
  • Trade Payables: ₹44.72 lakh (Micro & Small Enterprises) + ₹116.60 lakh (others)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹-181.48 lakh
  • Net Cash from Investing Activities: ₹-35.65 lakh
  • Net Cash from Financing Activities: ₹221.59 lakh
  • Net Increase in Cash: ₹16.78 lakh

Additional Information

  • The company operates in a single segment: Manufacturing of Gelatine and related by-products
  • Financial results prepared in accordance with Indian Accounting Standards (IND-AS)
  • The company does not qualify as a "Large Corporate" as per SEBI circular dated November 26, 2018
  • No securities were issued during the reporting quarter
  • No outstanding defaults on loans and debt securities during the reporting quarter
  • The company is exempted from complying with Corporate Governance provisions regarding related party transactions
  • No audit qualifications for the reporting quarter