Board Meeting Details
The Board of Directors meeting was held on Friday, November 13, 2026, commencing at 3:00 PM and concluding at 4:00 PM.
Key Approval
The Board approved and took on record the Unaudited Financial Results along with the Limited Review Report for the quarter and half year ended on September 30, 2026.
Financial Results Summary (Standalone)
Quarterly Performance (Q2 FY27 ended September 30, 2026)
- Revenue from operations: ₹208.94 lakh (Previous quarter: ₹198.88 lakh; Year-ago quarter: ₹216.81 lakh)
- Other income: ₹3.73 lakh (Previous quarter: ₹18.52 lakh; Year-ago quarter: ₹0.97 lakh)
- Total income: ₹212.68 lakh (Previous quarter: ₹217.40 lakh; Year-ago quarter: ₹217.78 lakh)
- Total expenses: ₹207.08 lakh (Previous quarter: ₹213.25 lakh; Year-ago quarter: ₹211.60 lakh)
- Profit before tax: ₹5.59 lakh (Previous quarter: ₹4.15 lakh; Year-ago quarter: ₹6.18 lakh)
- Tax expense: ₹1.41 lakh (Deferred tax; Previous quarter: ₹1.04 lakh deferred tax; Year-ago quarter: ₹1.55 lakh current tax)
- Net profit for the quarter: ₹4.19 lakh (Previous quarter: ₹3.10 lakh; Year-ago quarter: ₹4.63 lakh)
- Earnings per share (Basic & Diluted): ₹0.09 (Previous quarter: ₹0.07; Year-ago quarter: ₹0.10)
Half-Yearly Performance (H1 FY27 ended September 30, 2026)
- Revenue from operations: ₹407.83 lakh (Year-ago half-year: ₹419.46 lakh; Full FY26: ₹792.13 lakh)
- Other income: ₹22.25 lakh (Year-ago half-year: ₹0.97 lakh; Full FY26: ₹17.60 lakh)
- Total income: ₹430.08 lakh (Year-ago half-year: ₹420.43 lakh; Full FY26: ₹809.74 lakh)
- Total expenses: ₹420.34 lakh (Year-ago half-year: ₹411.27 lakh; Full FY26: ₹791.26 lakh)
- Profit before tax: ₹9.74 lakh (Year-ago half-year: ₹9.16 lakh; Full FY26: ₹18.48 lakh)
- Tax expense: ₹2.45 lakh (Deferred tax; Year-ago half-year: ₹2.30 lakh current tax; Full FY26: ₹4.71 lakh deferred tax)
- Net profit for the period: ₹7.29 lakh (Year-ago half-year: ₹6.86 lakh; Full FY26: ₹13.76 lakh)
- Earnings per share (Basic & Diluted): ₹0.16 (Year-ago half-year: ₹0.15; Full FY26: ₹0.31)
Expense Breakdown (Quarter ended September 30, 2026)
- Cost of materials consumed: ₹54.31 lakh
- Employee benefits expense: ₹6.01 lakh
- Finance costs: ₹52.73 lakh
- Depreciation and amortization expenses: ₹55.88 lakh
- Other expenses: ₹38.15 lakh
Balance Sheet Position (As of September 30, 2026)
Assets
- Total Assets: ₹2,989.44 lakh (March 31, 2026: ₹3,552.06 lakh)
- Non-Current Assets: ₹2,795.07 lakh (Property, Plant and Equipment: ₹2,625.18 lakh; Capital Work-in-Progress: ₹87.69 lakh; Other financial assets: ₹73.31 lakh; Deferred Tax Assets: ₹8.89 lakh)
- Current Assets: ₹194.37 lakh (Inventories: ₹54.42 lakh; Trade Receivables: ₹10.11 lakh; Cash and Cash Equivalents: ₹2.74 lakh; Other Current Assets: ₹127.10 lakh)
Liabilities and Equity
- Total Equity: ₹581.81 lakh (Equity Capital: ₹442.82 lakh; Other Equity: ₹138.99 lakh)
- Non-Current Liabilities: ₹1,279.07 lakh (Borrowings: ₹1,018.78 lakh; Other Financial Liabilities: ₹125.00 lakh; Provisions: ₹4.08 lakh; Deferred Tax Liabilities: ₹131.21 lakh)
- Current Liabilities: ₹1,128.56 lakh (Borrowings: ₹447.93 lakh; Trade Payables - Micro: ₹23.33 lakh; Trade Payables - Others: ₹601.18 lakh; Other Current Liabilities: ₹55.97 lakh; Provisions: ₹0.15 lakh)
Cash Flow Statement (Half-Year ended September 30, 2026)
- Net cash from operating activities: ₹1,102.77 lakh
- Net cash used in investing activities: ₹(65.44) lakh
- Net cash used in financing activities: ₹(1,039.33) lakh
- Net decrease in cash and equivalents: ₹(2.01) lakh
- Cash and equivalents at period end: ₹2.74 lakh
Additional Notes
1. The unaudited financial results were reviewed by the audit committee and approved by the board of directors on November 13, 2026.
2. Results prepared in accordance with Indian Accounting Standards (Ind AS).
3. The company operates in a single business segment: Trading, leasing and others.
4. Figures for quarters are derived by deducting year-to-date figures from previous periods.
5. Previous period figures have been regrouped/reclassified for comparability.
Document Signatories
- Divya Arora: Company Secretary & Compliance Officer
- Velu Panneerselvam: Director