Financial Results Overview

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹218.44 lakh (compared to ₹233.71 lakh in Q2 FY26)
  • Other income: ₹0.06 lakh
  • Total income: ₹218.51 lakh
  • Profit before tax: ₹3.54 lakh (compared to ₹5.15 lakh in Q2 FY26)
  • Tax expense: ₹0.89 lakh (Current tax: ₹0.81 lakh, Deferred tax: ₹0.08 lakh)
  • Net profit: ₹2.65 lakh (compared to ₹3.81 lakh in Q2 FY26)
  • Basic and diluted EPS: ₹0.08 (compared to ₹0.11 in Q2 FY26)

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹548.85 lakh (compared to ₹499.46 lakh in H1 FY26)
  • Other income: ₹0.07 lakh
  • Total income: ₹548.91 lakh
  • Profit before tax: ₹22.68 lakh (compared to ₹17.44 lakh in H1 FY26)
  • Tax expense: ₹5.71 lakh (Current tax: ₹5.41 lakh, Deferred tax: ₹0.30 lakh)
  • Net profit: ₹16.97 lakh (compared to ₹13.05 lakh in H1 FY26)
  • Basic and diluted EPS: ₹0.48 (compared to ₹0.37 in H1 FY26)

Balance Sheet Position (as of September 30, 2026)

Assets

  • Total assets: ₹1,594.45 lakh (compared to ₹1,595.13 lakh as of March 31, 2026)
  • Non-current assets: ₹1,278.99 lakh (Property, plant and equipment: ₹1,163.69 lakh)
  • Current assets: ₹315.46 lakh (Inventories: ₹152.63 lakh, Cash and cash equivalents: ₹55.73 lakh)

Liabilities and Equity

  • Equity share capital: ₹356.47 lakh (unchanged from previous period)
  • Other equity: ₹785.67 lakh
  • Total equity: ₹1,142.14 lakh
  • Non-current liabilities: ₹305.00 lakh (Borrowings: ₹223.86 lakh, Deposits: ₹81.15 lakh)
  • Current liabilities: ₹147.31 lakh

Cash Flow Statement (Six months ended September 30, 2026)

  • Cash flow from operating activities: ₹63.27 lakh
  • Cash flow from investing activities: -₹15.03 lakh (mainly purchase of fixed assets: ₹15.01 lakh)
  • Cash flow from financing activities: -₹29.83 lakh
  • Net decrease in cash: ₹18.41 lakh
  • Closing cash balance: ₹55.73 lakh

Auditor's Review

Agarwal Mahesh Kumar & Co., Chartered Accountants, conducted a limited review and concluded that nothing came to their attention causing them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Meeting Details

The Board meeting was held on November 14, 2026, starting at 5:00 PM and ending at 5:25 PM.