Financial Performance Summary (Quarter Ended September 30, 2026)

Revenue & Income:

  • Revenue from operations: ₹208.94 lakh (compared to ₹216.81 lakh in Q2 FY2026 - 3.6% decrease YoY)
  • Other income: ₹3.73 lakh (compared to ₹0.97 lakh in Q2 FY2026)
  • Total income: ₹212.68 lakh

Expenses:

  • Cost of materials consumed: ₹54.31 lakh
  • Employee benefits expense: ₹6.01 lakh
  • Finance costs: ₹52.73 lakh
  • Depreciation and amortization: ₹55.88 lakh
  • Other expenses: ₹38.15 lakh
  • Total expenses: ₹207.08 lakh

Profitability:

  • Profit before tax: ₹5.59 lakh
  • Tax expense: ₹1.41 lakh (deferred tax)
  • Net profit: ₹4.19 lakh
  • Basic EPS: ₹0.09
  • Diluted EPS: ₹0.09

Half-Year Performance (April 1, 2026 - September 30, 2026)

Revenue & Income:

  • Revenue from operations: ₹407.83 lakh
  • Other income: ₹22.25 lakh
  • Total income: ₹430.08 lakh

Expenses:

  • Total expenses: ₹420.34 lakh

Profitability:

  • Profit before tax: ₹9.74 lakh
  • Tax expense: ₹2.45 lakh (deferred tax)
  • Net profit: ₹7.29 lakh
  • Basic EPS: ₹0.16
  • Diluted EPS: ₹0.16

Comparative Performance

Quarterly Comparison (Q2 FY2027 vs Q2 FY2026):

  • Revenue decreased from ₹216.81 lakh to ₹208.94 lakh (-3.6%)
  • Net profit decreased from ₹4.63 lakh to ₹4.19 lakh (-9.5%)
  • EPS decreased from ₹0.10 to ₹0.09

Half-Year Comparison (H1 FY2027 vs H1 FY2026):

  • Revenue decreased from ₹419.46 lakh to ₹407.83 lakh (-2.8%)
  • Net profit increased from ₹6.86 lakh to ₹7.29 lakh (+6.3%)

Balance Sheet Position (as of September 30, 2026)

Assets:

  • Total assets: ₹2,989.44 lakh (decreased from ₹3,552.06 lakh as of March 31, 2026)
  • Non-current assets: ₹2,795.07 lakh (including property, plant and equipment: ₹2,625.18 lakh)
  • Current assets: ₹194.37 lakh (including inventories: ₹54.42 lakh, trade receivables: ₹10.11 lakh, cash and cash equivalents: ₹2.74 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 (including borrowings: ₹1,018.78 lakh)
  • Current liabilities: ₹1,128.56 lakh (including borrowings: ₹447.93 lakh, trade payables: ₹624.51 lakh)
  • Total liabilities: ₹2,407.63 lakh

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

  • Net cash flow 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 cash equivalents: ₹(2.01) lakh
  • Cash and cash equivalents opening: ₹4.74 lakh
  • Cash and cash equivalents closing: ₹2.74 lakh

Additional Information

Capital Structure:

  • Paid-up equity share capital: ₹442.82 lakh (face value ₹10 per share)
  • No change in share capital during the period

Segment Information:

  • Company operates in a single business segment: "Trading, leasing and others"
  • Disclosure requirements of Ind AS 108 on Operating Segments not applicable

Auditor Review:

  • Limited review conducted by O P Bagla & Co LLP, Chartered Accountants
  • Review performed in accordance with SRE 2410 issued by ICAI
  • No material misstatements identified in the financial results

Regulatory Compliance:

  • Filed pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • Results approved by board of directors on November 13, 2026