Detailed Summary
Key Financial Figures (Standalone)
Income Statement for H1 FY27 (Apr 1, 2026 - Sep 30, 2026):
- Revenue from Operations: ₹26.09 crore
- Other Income: ₹0.25 crore
- Total Income: ₹26.34 crore
- Total Expenses: ₹21.83 crore
- Profit Before Tax: ₹4.52 crore
- Total Tax Expense: ₹1.15 crore
- Net Profit for the Period: ₹3.37 crore
Earnings Per Share (EPS):
- Basic EPS: ₹5.10 (not annualized)
- Diluted EPS: ₹5.10 (not annualized)
Comparative Figures:
- H1 FY26 (Sep 30, 2025) Net Profit: ₹3.04 crore on Revenue of ₹21.44 crore
- Full Year FY26 (Mar 31, 2026) Net Profit: ₹5.56 crore on Revenue of ₹46.43 crore
Balance Sheet as of September 30, 2026:
- Total Equity and Liabilities: ₹47.29 crore
- Shareholder's Funds: ₹36.98 crore (Share Capital: ₹8.76 crore; Reserves & Surplus: ₹28.22 crore)
- Non-Current Liabilities: ₹4.84 crore
- Current Liabilities: ₹5.48 crore
- Total Assets: ₹47.29 crore
- Non-Current Assets: ₹13.83 crore
- Current Assets: ₹33.46 crore
- Cash and Bank Balances: ₹14.67 crore
Cash Flow Statement for H1 FY27:
- Cash Generated from Operations: ₹2.10 crore
- Cash Used in Investing Activities: ₹1.70 crore
- Cash from Financing Activities: ₹14.21 crore (primarily from share issue proceeds of ₹17.11 crore)
- Net Increase in Cash: ₹11.08 crore
Capital Structure Impact
A significant change in the capital structure occurred during the period. The issued, subscribed, and fully paid-up equity share capital increased to ₹8.76 crore (87,61,280 shares) from ₹6.45 crore (64,49,280 shares) as of March 31, 2026. This was due to the issuance of 23,12,000 new equity shares.
The company raised ₹17.11 crore (net of issue expenses of ₹1.52 crore) through a public issue on the BSE SME Platform on September 17, 2026. A statement of deviation confirmed no deviation from the stated objects of the issue for the quarter ended September 30, 2026.
Parties Involved
The financial statements note transactions with related parties, including loans from:
- Sangita Dokania
- Seema Chaudhary
- Raunak Agri Farm Products Pvt. Ltd.
- Dagmar Media (P) Ltd.
Financial and Operational Impact
Key Changes from Previous Period (Mar 31, 2026):
- Reserves and Surplus increased significantly to ₹28.22 crore from ₹11.57 crore.
- Trade Receivables stood at ₹16.64 crore (Mar 31, 2026: ₹14.16 crore).
- Cash and Bank Balances increased substantially to ₹14.67 crore from ₹3.60 crore.
- Long-term borrowings decreased to ₹4.36 crore from ₹5.39 crore.
Breakdown of Revenue:
Revenue from Operations is primarily derived from:
- Advertising & Branding Income: ₹23.66 crore
- Advertising Display Charges: ₹1.70 crore
- Flex Installation: ₹0.28 crore
- Sales of Flex Printing: ₹0.46 crore