Key Financial Figures - Quarter Ended September 30, 2026 (₹ in Lakhs)

  • Revenue from Operations: ₹651.75
  • Other Income: ₹2.00
  • Total Income: ₹653.75
  • Cost of Material Consumed: ₹538.82
  • Changes in Inventories: ₹50.50
  • Employee Benefits Expenses: ₹4.75
  • Finance Costs: ₹8.76
  • Depreciation & Amortization: ₹18.53
  • Other Expenses: ₹3.41
  • Total Expenses: ₹624.78
  • Profit Before Tax: ₹28.98
  • Tax Expense: ₹9.28 (Current Tax: ₹8.29, Deferred Tax: ₹0.99)
  • Profit After Tax: ₹19.70
  • Paid-up Equity Share Capital: ₹2,567.29 (Face Value ₹10 each)
  • Basic EPS: ₹0.08 (not annualized)
  • Diluted EPS: ₹0.07 (not annualized)

Half-Year Ended September 30, 2026 Performance (₹ in Lakhs)

  • Revenue from Operations: ₹1,055.84
  • Other Income: ₹2.00
  • Total Income: ₹1,057.84
  • Profit Before Tax: ₹62.55
  • Tax Expense: ₹19.68 (Current Tax: ₹17.71, Deferred Tax: ₹1.97)
  • Profit After Tax: ₹42.87
  • Basic EPS: ₹0.17 (not annualized)
  • Diluted EPS: ₹0.15 (not annualized)

Comparative Performance

Quarter Comparison (YoY):

  • Revenue increased from ₹285.55 lakh (Q2 FY2025) to ₹653.75 lakh (Q2 FY2026)
  • Profit after tax decreased from ₹35.22 lakh (Q2 FY2025) to ₹19.70 lakh (Q2 FY2026)

Half-Year Comparison (YoY):

  • Revenue increased from ₹467.52 lakh (H1 FY2025) to ₹1,057.84 lakh (H1 FY2026)
  • Profit after tax decreased from ₹62.01 lakh (H1 FY2025) to ₹42.87 lakh (H1 FY2026)

Balance Sheet Position as at September 30, 2026 (₹ in Lakhs)

Equity and Liabilities:

  • Share Capital: ₹2,567.29
  • Reserves & Surplus: ₹3,180.85
  • Money Received Against Share Warrants: ₹359.38
  • Total Shareholders' Funds: ₹6,107.51
  • Long-Term Borrowings: ₹10.14
  • Deferred Tax Liabilities: ₹6.01
  • Long-Term Provisions: ₹1.32
  • Short-Term Borrowings: ₹485.62
  • Trade Payables: ₹176.09 (Micro & Small Enterprises: ₹143.17, Others: ₹32.82)
  • Other Current Liabilities: ₹15.20
  • Short-Term Provisions: ₹77.92
  • Total Liabilities: ₹6,846.90

Assets:

  • Property, Plant & Equipment: ₹835.64
  • Long-Term Loans and Advances: ₹1,215.00
  • Other Non-Current Assets: ₹0.00
  • Inventories: ₹1,933.88
  • Trade Receivables: ₹1,356.69
  • Cash and Cash Equivalents: ₹22.26
  • Short-Term Loans and Advances: ₹27.23
  • Other Current Assets: ₹1,456.19
  • Total Assets: ₹6,846.90

Cash Flow Statement for Half-Year Ended September 30, 2026 (₹ in Lakhs)

  • Cash from Operating Activities: Net cash used ₹(405.64)
  • Cash from Investing Activities: Net cash used ₹(17.64)
  • Cash from Financing Activities: Net cash generated ₹377.81
  • Net Decrease in Cash: ₹(45.47)
  • Cash at Beginning: ₹67.73
  • Cash at End: ₹22.26

Limited Review Report

Jay Gupta & Associates (FRN: 329001E) issued a limited review report on the unaudited financial results for the half-year ended September 30, 2026. The review was conducted in accordance with SRE 2410 issued by ICAI. The auditors stated that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Notes from Financial Statements

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 14, 2026.

2. Figures for previous periods have been regrouped and rearranged where necessary.

3. Financial statements prepared in accordance with applicable Accounting Standards issued by ICAI.

4. IND-AS compliance not applicable as the company is listed on the SME Platform of BSE.

5. Segment reporting (AS-17) not applicable as the business falls under one segment.

Signatories and Dates

  • Company Secretary: Pooja (digitally signed on November 14, 2026, at 23:53:18)
  • Managing Director: Parry Kukreja (DIN: 06649401)
  • Auditor: Jay Shanker Gupta (Mem. No. 059535, UDIN: 26059535HULOGE3287)

All documents were signed and dated on November 14, 2026, in Saharanpur.