Key Financial Figures (₹ in Lakhs)

Income Statement for Quarter Ended June 30, 2026:

  • Revenue from Operations: 46.77
  • Other Income: 0.09
  • Total Income: 46.86

Expenses:

  • Cost of materials consumed: 0.78
  • Purchase of stock-in-trade: 24.42
  • Change in inventories: (5.00)
  • Employee benefits expenses: 9.22
  • Finance Costs: 17.76
  • Depreciation, depletion and amortisation expenses: 36.71
  • Other expenses: 56.85
  • Total Expenses: 145.74

Profit/(Loss):

  • Profit/(Loss) before tax: (98.88)
  • Tax Expense: (0.02) [Deferred tax: (0.02); Current tax: 0.00]
  • Total Profit/(Loss) After Tax: (98.86)

Earnings Per Share (EPS):

  • Basic EPS: (2.15)
  • Diluted EPS: (2.15)

Comparative Figures

Quarter Ended June 30, 2025 (Unaudited):

  • Revenue from Operations: 256.47
  • Total Profit/(Loss) After Tax: 48.55
  • Basic EPS: 0.79

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: 1,055.75
  • Total Profit/(Loss) After Tax: 176.13
  • Basic EPS: 3.83

Capital Structure

  • Paid-up equity share capital: ₹460.00 lakh
  • Face value per equity share: ₹10.00

Approval Process and Dates

  • The Audit Committee reviewed and recommended the results on August 13, 2026.
  • The Board of Directors approved the results at its meeting held on August 13, 2026.
  • The board meeting commenced at 12:00 PM and concluded at 1:00 PM.

Auditor Review

  • The unaudited financial results were subjected to a limited review by the statutory auditors, Pulindra Patel & Co. (Firm Regn. No. 115187W).
  • The auditors issued a review report dated August 13, 2026, stating that nothing came to their attention causing them to believe the statement contains any material misstatement.

Regulatory Compliance and Additional Information

  • The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and the Companies (Indian Accounting Standards) Rules, 2015.
  • Figures for previous periods have been regrouped/reclassified where necessary.
  • All figures are presented in ₹ Lakhs, rounded to two decimals.
  • The results are available on the company's website (http://caprolactum.co.in/) and on the websites of BSE Ltd. and National Stock Exchange of India Ltd.