Financial Results Overview

The company reported significant changes in its financial performance across quarters:

Quarter Ended 30th September 2026 (Q2 FY2027):

  • Total Income: ₹843.88 lakh (comprising Revenue from Operations: ₹829.34 lakh + Other Income: ₹14.54 lakh)
  • Total Expenses: ₹494.40 lakh
  • Profit Before Tax: ₹349.48 lakh
  • Tax Expenses: ₹0.00 lakh
  • Profit for the Period: ₹349.48 lakh
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Comparative Quarterly Performance:

  • Q2 FY2027 (30-9-26) vs Q1 FY2027 (30-6-26): Profit declined from ₹533.56 lakh to ₹349.48 lakh
  • Q2 FY2027 (30-9-26) vs Q2 FY2026 (30-9-25): Profit declined from ₹411.85 lakh to ₹349.48 lakh (34.5% YoY decline)

Half Year Ended 30th September 2026 (H1 FY2027):

  • Total Income: ₹6,302.87 lakh
  • Total Expenses: ₹5,419.83 lakh
  • Profit Before Tax: ₹883.04 lakh
  • Tax Expenses: ₹0.00 lakh
  • Profit for the Period: ₹883.04 lakh
  • Basic EPS: ₹0.11
  • Diluted EPS: ₹0.11

Balance Sheet Position (as at 30th September 2026)

Assets:

  • Total Assets: ₹14,754.59 lakh
  • Non-Current Assets: ₹886.02 lakh (including Property Plant & Equipment: ₹3.11 lakh, Investments: ₹882.23 lakh)
  • Current Assets: ₹13,868.58 lakh (including Inventories: ₹1,026.27 lakh, Trade Receivables: ₹12,510.79 lakh, Cash & Cash Equivalents: ₹13.74 lakh)

Liabilities and Equity:

  • Equity Share Capital: ₹8,400.00 lakh (unchanged)
  • Other Equity: ₹4,653.61 lakh
  • Current Liabilities: ₹1,700.99 lakh (including Trade Payables: ₹191.99 lakh, Other Current Liabilities: ₹1,506.78 lakh)

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

  • Net Profit Before Taxation: ₹883.04 lakh
  • Net Cash from Operating Activities: ₹490.97 lakh
  • Net Cash used in Investing Activities: ₹(826.68) lakh
  • Net Cash used in Financing Activities: ₹(45.00) lakh
  • Net Change in Cash and Cash Equivalents: ₹(380.71) lakh
  • Cash and Cash Equivalents at end of period: ₹13.74 lakh

Regulatory Compliance and Accounting Standards

The financial results:

  • Have been reviewed by the Audit Committee and approved by the Board of Directors
  • Were subject to a Limited Review by the statutory auditors, Sarang Shivajirao Chavan and Associates
  • Are prepared in compliance with Indian Accounting Standards (Ind AS)
  • Follow the recognition and measurement principles of Indian Accounting Standard 34 - Interim Financial Reporting
  • The company has only one reportable primary Agro food business segment as per IND AS 108

Signatories and Authentication

The documents were signed by Nayak Vijaykumar Kalabhai, Managing Director (DIN: 11839733), and the limited review report was issued by CA Sarang Chavan of Sarang Shivajirao Chavan and Associates (FRN: JS 649W).