The Board considered and approved the Unaudited Financial Results (Standalone) for the Quarter and Half Year ended 30th September, 2026, along with the Limited Review Report.

Financial Results Highlights (Rs. in lakhs)

Quarter Ended 30th September, 2026 (Unaudited):

  • Revenue from operations: ₹687.65
  • Other Income: ₹0.00
  • Total Income: ₹687.65
  • Total Expenses: ₹644.19
  • Profit before tax: ₹43.46
  • Tax Expense: ₹10.94
  • Profit after tax: ₹32.52
  • Basic EPS: ₹0.01 (Face value of ₹10 per share)
  • Diluted EPS: ₹0.01 (Face value of ₹10 per share)

Half Year Ended 30th September, 2026 (Unaudited):

  • Revenue from operations: ₹759.00
  • Other Income: ₹0.01
  • Total Income: ₹759.01
  • Total Expenses: ₹708.96
  • Profit before tax: ₹50.05
  • Tax Expense: ₹12.60
  • Profit after tax: ₹37.45
  • Basic EPS: ₹0.01 (Face value of ₹10 per share)
  • Diluted EPS: ₹0.01 (Face value of ₹10 per share)

Comparative Figures (Quarter Ended 30th September, 2025):

  • Revenue from operations: ₹5,736.47
  • Profit after tax: ₹423.11
  • Basic EPS: ₹1.90

Balance Sheet Highlights (as at 30th September, 2026):

  • Total Assets: ₹11,981.38 lakh
  • Investments: ₹2,006.45 lakh
  • Inventories: ₹2,502.05 lakh
  • Trade receivables: ₹1,981.93 lakh
  • Cash and cash equivalents: ₹1.10 lakh
  • Loans: ₹30.00 lakh
  • Equity Share capital: ₹3,361.70 lakh
  • Other Equity: ₹6,776.91 lakh

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

  • Net cash outflow from operating activities: ₹(55.62) lakh
  • Net cash inflow from investing activities: ₹5.45 lakh
  • Net cash inflow from financing activities: ₹50.24 lakh
  • Net change in cash: ₹0.07 lakh
  • Closing cash balance: ₹1.10 lakh

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 28th October, 2026.

2. The Company operates in a single segment - Agriculture Commodities. As per Ind AS 108 on segment reporting, disclosure requirements are not applicable for a single primary segment.

3. The financial results have been prepared in accordance with Indian Accounting Standards prescribed under the Companies Act, 2013 and Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015.

4. The statutory auditors, MAAK & Associates (FRN: 135024W), carried out a Limited Review of the results as per Regulation 33. The corresponding figures of the previous year have not been subject to review.

5. Earnings per share has been calculated using the weighted average formula. Diluted EPS considers proposed issue of equity shares on account of conversion of convertible securities, if any.

6. Previous period figures have been reclassified/regrouped wherever necessary to conform to current period presentation.

Auditor's Qualified Opinion

The independent auditor's review report contains significant qualifications:

1. Closing stock has been calculated and certified by management only, with no basis of calculation provided to auditors.

2. Balance confirmations or details for trade receivables, trade payables, and loans/advance receivables/payables were not provided, preventing verification of balances and transaction nature.

3. Supporting purchase and sales invoices were not provided for verification, preventing independent verification of transactions.

4. Current valuation of investments as at the reporting date was not provided. Investments are valued as per books of account without updated valuation.

5. Details of advances recoverable were provided, but corresponding balance confirmations were not made available for verification.

Despite these limitations, the auditors concluded that except for the qualified matters, nothing has come to their attention that causes them to believe that the financial results contain material misstatements or fail to disclose required information under Regulation 33.