Meeting Details
The board meeting commenced at 7:25 PM and concluded at 8:30 PM on 23rd October, 2026. The results were reviewed by the Audit Committee and approved by the Board of Directors.
Standalone Financial Performance (H1 FY27)
Income Statement (₹ in Lacs):
- Revenue from Operations: 1,326.90 (vs 231.15 in H1 FY26)
- Other Income: 0.00
- Total Revenue: 1,326.90 (vs 231.15 in H1 FY26)
- Total Expenses: 1,103.26 (vs 97.35 in H1 FY26)
- Purchases of stock-in-trade: 1,012.11 (vs 17.29)
- Employee benefits: 5.40 (vs 2.89)
- Depreciation: 28.40 (vs 37.82)
- Other expenses: 57.35 (vs 37.34)
- Profit before tax: 223.65 (vs 133.81)
- Tax expense: 58.15 (Current tax)
- Net Profit: 165.50 (vs 99.02)
- EPS: Basic 1.55, Diluted 1.55 (vs 0.93)
Balance Sheet Position (as of 30/09/2026):
- Share Capital: 1,066.40
- Reserves and Surplus: 8,474.91
- Total Equity: 9,541.31
- Long-term borrowings: 564.02
- Deferred Tax Liabilities: 14.48
- Current Liabilities: 1,170.77
- Total Liabilities: 10,712.09
- Fixed Assets: 214.14 (Tangible) + 88.53 (Capital Work in Progress)
- Non-current investments: 8,543.50
- Long-term loans and advances: 218.54
- Current Assets: 1,447.37 (including Cash: 891.43)
Consolidated Financial Performance (H1 FY27)
Income Statement (₹ in Lacs):
- Revenue from Operations: 161,375.13 (vs 231.15 in H1 FY26)
- Total Revenue: 161,375.13 (vs 231.15 in H1 FY26)
- Total Expenses: 158,200.68 (vs 97.35 in H1 FY26)
- Purchases of stock-in-trade: 158,082.47 (vs 17.29)
- Employee benefits: 5.78 (vs 4.89)
- Depreciation: 28.40 (vs 37.82)
- Other expenses: 84.03 (vs 37.34)
- Profit before tax: 3,174.44 (vs 133.81)
- Tax expense: 825.36 (Current tax)
- Net Profit: 2,349.09 (vs 99.02)
- EPS: Basic 21.31, Diluted 21.31 (vs 0.93)
Balance Sheet Position (as of 30/09/2026):
- Share Capital: 1,102.54
- Reserves and Surplus: 11,908.82
- Total Equity: 13,011.36
- Long-term borrowings: 606.49
- Deferred Tax Liabilities: 14.48
- Current Liabilities: 1,597.05
- Total Liabilities: 14,608.41
- Fixed Assets: 414.20 (Tangible) + 8,686.03 (Intangible) + 88.53 (Capital Work in Progress)
- Non-current investments: 17.50
- Long-term loans and advances: 417.31
- Current Assets: 4,984.84 (including Inventories: 501.06, Cash: 1,225.64)
Subsidiaries Included in Consolidation
The consolidated results include:
1. Aileensoul Technologies Private Limited - Wholly owned subsidiary
2. Matrubharti Technologies Limited - Wholly owned subsidiary
3. Erech Trade API LLP - Wholly owned subsidiary
Cash Flow Statements
Standalone Cash Flow (H1 FY26):
- Cash from operating activities: 40.43
- Cash from investing activities: (4.33)
- Cash from financing activities: 172.05
- Net increase in cash: 208.14
- Closing cash balance: 891.43
Consolidated Cash Flow (H1 FY26):
- Cash from operating activities: (595.49)
- Cash from investing activities: (122.17)
- Cash from financing activities: 1,259.73
- Net increase in cash: 542.07
- Closing cash balance: 1,225.64
Auditor Review
Rajendra J. Shah & Co., Chartered Accountants (FRN: 0108369W) conducted limited review of both standalone and consolidated financial results. The review was performed in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI. The auditor concluded that nothing came to their attention causing them to believe the financial results contain material misstatements.
Additional Information
The company confirmed there are no reportable segments as per accounting standards. The financial results have been prepared in accordance with Accounting Standards, Companies Act 2013, and SEBI guidelines.