Key Financial Figures - Profit & Loss Statement (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹9.05 lakh (compared to ₹14.85 lakh in H1 FY26 and ₹30.11 lakh in FY26)
  • Other income: ₹1.25 lakh
  • Total income: ₹9.18 lakh
  • Total expenses: ₹15.86 lakh
  • Loss before tax: ₹(6.68) lakh
  • Tax expense: Nil
  • Net loss for the period: ₹(6.68) lakh (compared to ₹(6.97) lakh in H1 FY26 and ₹(9.46) lakh in FY26)
  • Earnings per share (basic and diluted): ₹(8.59) (Face value ₹10 each)
  • Paid-up equity share capital: ₹7.78 lakh

Balance Sheet Position (As at September 30, 2026)

  • Total assets/liabilities: ₹51.77 lakh (down from ₹64.69 lakh at March 31, 2026)
  • Share capital: ₹7.78 lakh (unchanged)
  • Reserves and surplus: ₹(1.28) lakh (turned negative from ₹5.40 lakh)
  • Long-term borrowings: ₹17.82 lakh (increased from ₹16.24 lakh)
  • Short-term borrowings: ₹20.84 lakh (decreased from ₹21.90 lakh)
  • Trade payables: ₹4.69 lakh (decreased from ₹11.74 lakh)
  • Property, plant and equipment: ₹22.53 lakh (decreased from ₹23.75 lakh)
  • Inventories: ₹20.52 lakh (decreased from ₹23.63 lakh)
  • Trade receivables: ₹0.73 lakh (decreased from ₹8.74 lakh)
  • Cash and cash equivalents: ₹0.88 lakh (decreased from ₹1.22 lakh)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash from operating activities: ₹1.90 lakh (positive compared to ₹(5.24) lakh negative in FY26)
  • Net cash used in investing activities: ₹(0.76) lakh
  • Net cash used in financing activities: ₹(1.48) lakh
  • Net decrease in cash: ₹(0.34) lakh
  • Closing cash balance: ₹0.88 lakh

Regulatory and Review Status

The financial results have been:

  • Reviewed by the Audit Committee
  • Approved by the Board of Directors
  • Subjected to limited review by statutory auditors Suvarna & Katdare, Chartered Accountants
  • Prepared in accordance with Accounting Standards under Section 133 of the Companies Act, 2013
  • Filed pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015

The statutory auditors issued a clean limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement.

Additional Information

  • The company operates in a single business segment: manufacture of home appliances
  • Earnings per share for half year periods are not annualized
  • Previous period figures have been regrouped/reclassified where necessary
  • The company was formerly known as Comrade Appliances Private Limited