Financial Results Highlights

Income Statement (Amount in Lacs):

  • Revenue from Operations: ₹327.47 (H1 FY27) vs ₹395.25 (H1 FY26) - decreased 17.1%
  • Other Income: ₹0.03 (H1 FY27) vs ₹0.60 (H1 FY26)
  • Total Income: ₹327.50 (H1 FY27) vs ₹395.85 (H1 FY26)
  • Purchase of Stock in Trade: ₹341.56 (H1 FY27) vs ₹396.63 (H1 FY26)
  • Change in Inventories: (₹76.19) (H1 FY27) vs (₹106.11) (H1 FY26)
  • Employee Benefit Expenses: ₹18.65 (H1 FY27) vs ₹19.70 (H1 FY26)
  • Finance Cost: ₹9.84 (H1 FY27) vs ₹12.11 (H1 FY26)
  • Depreciation & Amortization: ₹2.04 (H1 FY27) vs ₹2.26 (H1 FY26)
  • Other Expenses: ₹20.82 (H1 FY27) vs ₹31.95 (H1 FY26)
  • Total Expenses: ₹316.72 (H1 FY27) vs ₹379.13 (H1 FY26) - decreased 16.5%
  • Profit before Tax: ₹10.78 (H1 FY27) vs ₹16.73 (H1 FY26) - decreased 35.6%
  • Tax Expenses: ₹2.72 (H1 FY27) vs ₹4.20 (H1 FY26)
  • Net Profit after Tax: ₹8.06 (H1 FY27) vs ₹12.53 (H1 FY26) - decreased 35.7%

Earnings Per Share:

  • Basic EPS: ₹0.08 (H1 FY27) vs ₹0.12 (H1 FY26)
  • Diluted EPS: ₹0.08 (H1 FY27) vs ₹0.12 (H1 FY26)

Comparative Period Data:

  • Year to date figures for period ended September 30, 2026: Revenue ₹327.47 lakhs, Net Profit ₹8.05 lakhs
  • Year to date figures for period ended September 30, 2025: Revenue ₹395.25 lakhs, Net Profit ₹12.53 lakhs
  • Full year ended March 31, 2026 (Audited): Revenue ₹833.00 lakhs, Net Profit ₹11.33 lakhs

Balance Sheet Position (as at September 30, 2026)

Equity and Liabilities (Amount in Lacs):

  • Share Capital: ₹1,036.00 (unchanged from March 31, 2026)
  • Reserves & Surplus: ₹534.53 (increased from ₹526.48 as of March 31, 2026)
  • Long Term Borrowings: ₹39.65 (decreased from ₹45.44)
  • Short Term Borrowings: ₹127.88 (increased from ₹114.46)
  • Trade Payables: ₹498.42 (increased from ₹349.68)
  • Total Liabilities: ₹2,258.96 (increased from ₹2,095.06)

Assets (Amount in Lacs):

  • Fixed Assets (Tangible): ₹64.75 (decreased from ₹66.63)
  • Intangible Assets: ₹1.01 (decreased from ₹1.16)
  • Non-Current Investments: ₹3.99 (unchanged)
  • Inventories: ₹1,291.74 (increased from ₹1,215.55)
  • Trade Receivables: ₹610.52 (increased from ₹522.89)
  • Cash & Bank Balances: ₹20.76 (decreased from ₹28.10)
  • Total Assets: ₹2,258.96 (increased from ₹2,095.06)

Cash Flow Statement (H1 FY27)

Cash Flow from Operating Activities:

  • Net cash used in operating activities: (₹5.13) lakhs
  • Working capital changes: (₹27.79) lakhs, primarily due to increase in trade receivables (₹87.63 lakhs) and inventories (₹76.19 lakhs)

Cash Flow from Financing Activities:

  • Net cash used in financing activities: (₹2.21) lakhs
  • Finance cost paid: (₹9.84) lakhs
  • Proceeds from short term borrowings: ₹9.66 lakhs
  • Repayment of long term borrowings: (₹2.03) lakhs

Net Change in Cash:

  • Net decrease in cash and cash equivalents: (₹7.34) lakhs
  • Cash at beginning: ₹28.10 lakhs
  • Cash at end: ₹20.76 lakhs

Audit and Review Process

The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 14, 2026. The statutory auditors, M/s. Gupta Rustagi & Co., Chartered Accountants (FRN: 128701W), conducted a limited review of the results and issued an unmodified review report.

Important Notes and Qualifications

1. Trade receivables balances are subject to confirmation and reconciliation. Adjustments arising from such confirmation will be accounted for upon completion.

2. No investor complaints were received/pending as of September 30, 2026.

3. The company operates in a single reportable segment.

4. Previous year/period figures have been regrouped/reclassified/restated where necessary.