Carnation Industries Q2 Net Profit Rs 52.83 Lakh

Revenue from Operations: ₹101.19 lakh
Other Income: ₹0.54 lakh
Total Income: ₹101.73 lakh
Total Expenses: ₹47.10 lakh (including Employee benefit expense ₹34.50 lakh, Finance costs ₹5.48 lakh, Depreciation ₹0.07 lakh, Other expenses ₹7.05 lakh)
Profit Before Tax: ₹54.63 lakh
Tax Expense: ₹1.80 lakh (Current Tax ₹1.79 lakh, Deferred Tax ₹0.00)
Net Profit: ₹52.83 lakh
Basic and Diluted EPS: ₹1.53 (face value ₹10 per share)
Weighted Average Paid-up Equity Share Capital: ₹345.72 lakh

Total Assets: ₹1,707.34 lakh
Non-Current Assets: ₹1,522.89 lakh (including Loans ₹1,189.94 lakh, Other Non-Current Assets ₹332.50 lakh)
Current Assets: ₹184.45 lakh (including Trade Receivables ₹109.19 lakh, Cash ₹17.05 lakh)
Share Capital: ₹345.72 lakh
Other Equity: (₹194.60) lakh
Non-Current Borrowings: ₹1,378.80 lakh
Current Liabilities: ₹177.43 lakh

Jain Saraogi & Co LLP issued a limited review report with emphasis on:

Unclaimed dividend of ₹1.42 lakh pending transfer to IEPF
Unsatisfied charges with ROC registered in favor of ICICI Bank despite squared-off dues
Non-implementation of increased authorized share capital (₹700 lakh to ₹3,500 lakh) approved November 16, 2025, due to pending SH-7 filing
Non-completion of name change to "Ebravea Beverages Limited" and registered office shift from West Bengal to Delhi approved November 16, 2025

Entered Share Purchase Agreement to acquire 100% equity of Oniv Beverages Private Limited for consideration not exceeding ₹5.00 crores
Paid ₹1,189.94 lakh towards working capital as part of SPA
Paid advance of ₹332.50 lakh against total capital commitment of ₹3,325 lakh to Integra Essentia Limited