Financial Results Highlights

Income Statement (₹ in lakhs):

  • Revenue from Operations (FY26): ₹1,074.93 (FY25: ₹1,142.97)
  • Sale of Goods: ₹1,074.93
  • Total Income (FY26): ₹1,079.48
  • Total Expenses (FY26): ₹1,051.98
  • Cost of materials consumed: Not separately quantified
  • Purchase of stock in trade: ₹388.19
  • Change in inventories: ₹25.76
  • Employee benefit expenses: ₹71.78
  • Finance costs: ₹72.88
  • Depreciation and amortization: ₹16.25
  • Other expenses: ₹12.78
  • Profit before tax (FY26): ₹27.50 (FY25: ₹38.54)
  • Tax expense (FY26): ₹0.00 (Current tax: ₹0.00, Deferred tax: ₹0.00)
  • Profit after tax (FY26): ₹27.50
  • Earnings per share (Basic) (FY26): ₹0.55 (FY25: ₹0.60)

Half-Yearly Performance (₹ in lakhs):

  • Half year ended 30th September 2025 (Unaudited):
  • Revenue from operations: ₹727.88
  • Total income: ₹712.19
  • Total expenses: ₹645.54
  • Profit/(loss) before tax: (₹331.67)
  • Profit/(loss) after tax: (₹331.67)
  • EPS: (₹3.54)

Balance Sheet Position (as of 31st March 2026)

Liabilities (₹ in lakhs):

  • Non-current liabilities: ₹919.68
  • Long-term borrowing: Not specified
  • Deferred tax liabilities: ₹0.00
  • Long-term provisions: ₹2.31
  • Current liabilities: ₹497.38
  • Short-term borrowings: Not specified
  • Trade payables: ₹447.03
  • Micro enterprises and small enterprises: ₹2.03
  • Other creditors: ₹0.52
  • Other current liabilities: Not specified
  • Short-term provisions: Not specified
  • Total liabilities: ₹3,484.32

Assets (₹ in lakhs):

  • Non-current assets: ₹1,144.40
  • Property, plant and equipment: Not specified
  • Intangible assets: ₹0.00
  • Capital work in progress: ₹0.00
  • Non-current investments: ₹221.46
  • Long-term loans and advances: ₹0.00
  • Other non-current assets: ₹7.18
  • Deferred tax assets: Not specified
  • Current assets: ₹2,207.79
  • Inventories: ₹568.34
  • Trade receivables: ₹7.15
  • Cash and cash equivalents: ₹50.50
  • Short-term loans and advances: ₹277.50
  • Other current assets: Not specified
  • Total assets: ₹3,484.32

Cash Flow Statement (FY26, ₹ in lakhs)

  • Cash flow from operating activities: (₹279.25)
  • Net profit before tax: ₹27.50
  • Adjustments: ₹144.66 (Depreciation: ₹72.88, Finance costs: ₹71.78)
  • Working capital changes: (₹451.55)
  • Inventories: (₹388.20)
  • Trade receivables: (₹385.85)
  • Other current assets: (₹33.87)
  • Other non-current assets: (₹52.82)
  • Trade payables: ₹411.19
  • Other current liabilities: (₹1.86)
  • Cash flow from investing activities: (₹6.43)
  • Purchase of property, plant and equipment: (₹6.43)
  • Cash flow from financing activities: ₹261.18
  • Proceeds from long-term borrowings: ₹595.77
  • Proceeds from short-term borrowings: (₹262.81)
  • Interest paid: (₹71.78)
  • Net increase in cash and cash equivalents: ₹24.50
  • Opening cash balance: ₹31.79
  • Closing cash balance: ₹7.29

Governance and Compliance

  • Board meeting: Held on 30th May 2026 from 1:00 PM to 4:45 PM at the registered office
  • Auditor: SSRV & Associates, Chartered Accountants (Firm Registration No.: 135901W)
  • Audit opinion: Unmodified opinion issued on the standalone annual financial results
  • Compliance officer: Sunita Singhi, Company Secretary and Compliance Officer (Membership No.: 836367)
  • Managing director: Vishnu Kumar Agarwal (DIN: 01148739)
  • Regulatory reference: Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Additional Information

  • The financial results have been prepared in compliance with Indian Accounting Standards
  • Figures for previous periods have been regrouped where necessary for comparability
  • The results are available on the company's website
  • Paid-up equity share capital: ₹937.67 lakhs (face value of ₹10 per share)
  • Reserves excluding revaluation reserves: ₹671.70 lakhs