Key Financial Figures

Income Statement (Quarter Ended June 30, 2026)

  • Revenue from operations: ₹451.79 lakhs (Q1 FY26: ₹174.18 lakhs)
  • Other income: ₹0.30 lakhs (Q1 FY26: ₹0.13 lakhs)
  • Total revenue: ₹451.82 lakhs (Q1 FY26: ₹174.19 lakhs)
  • Cost of raw material consumed: ₹248.50 lakhs (Q1 FY26: ₹94.59 lakhs)
  • Employee benefits expense: ₹20.76 lakhs (Q1 FY26: ₹8.25 lakhs)
  • Depreciation expense: ₹3.91 lakhs (Q1 FY26: ₹1.87 lakhs)
  • Finance costs: ₹2.53 lakhs (Q1 FY26: ₹4.18 lakhs)
  • Other expenses: ₹119.43 lakhs (Q1 FY26: ₹17.73 lakhs)
  • Total expenses: ₹366.27 lakhs (Q1 FY26: ₹110.20 lakhs)
  • Profit before tax: ₹85.55 lakhs (Q1 FY26: ₹63.99 lakhs)
  • Current tax: ₹22.42 lakhs
  • Deferred tax: ₹2.41 lakhs
  • Profit for the period: ₹63.06 lakhs (Q1 FY26: ₹44.41 lakhs)

Earnings Per Share

  • Basic and diluted EPS: ₹4.21 (Q1 FY26: ₹4.03)
  • Nominal value per share: ₹10
  • Weighted average number of shares: 1,49,76,000 (Q1 FY26: 1,10,16,000)

Comparative Figures

Quarter Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹358.43 lakhs
  • Profit before tax: ₹50.43 lakhs
  • Profit for the period: ₹51.57 lakhs
  • EPS: ₹3.44

Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹913.63 lakhs
  • Profit before tax: ₹209.93 lakhs
  • Profit for the year: ₹152.00 lakhs
  • EPS: ₹12.62

Dates of Action

  • Financial period: Quarter ended June 30, 2026
  • Board approval date: July 10, 2026
  • Signing date: July 10, 2026

Parties Involved

  • Directors: D. Vinod Kumar (DIN: 02207911), D. Rushikesh (DIN: 02711233)
  • Auditors: Kumar & Giri Chartered Accountants
  • Related parties: M/s. Pelican Publishing House, M/s. School Book Company, M/s. Dachepalli Printers, and various directors and their relatives/HUF

Capital Structure Impact

  • Authorized share capital: 1,60,00,000 equity shares of ₹10 each (₹1,600.00 lakhs)
  • Issued, subscribed and paid-up capital: 1,49,76,000 equity shares of ₹10 each (₹1,497.60 lakhs)
  • No change in share capital during the quarter
  • Shareholding pattern:
  • D. Vinod Kumar: 9.40%
  • D. Rushikesh: 24.36%
  • D. Manjula: 25.15%
  • Umesh Purushottam Cambia: 9.61%

Financial Impact

  • Tax expense: Current tax ₹22.42 lakhs, deferred tax ₹2.41 lakhs
  • Weighted average annual income tax rate: 25.17%
  • No interim dividend declared or paid during the quarter
  • No dilutive potential equity shares outstanding during the period

Borrowings and Liabilities

Long-term Borrowings (as of June 30, 2026)

  • Indian Rupee loans from banks (secured): ₹1,482.50 lakhs
  • Indian Rupee loans from financial institutions (secured): ₹50.25 lakhs
  • Loans from related parties (unsecured): ₹2,500.73 lakhs
  • Vehicle loans from banks (secured): ₹85.14 lakhs
  • Total long-term borrowings: ₹4,118.62 lakhs

Short-term Borrowings (as of June 30, 2026)

  • Indian Rupee loans from banks (secured): ₹2.19 lakhs
  • Indian Rupee loans from financial institutions (secured): ₹0.00 lakhs
  • Vehicle loans from banks: ₹15.43 lakhs
  • Total short-term borrowings: ₹17.62 lakhs

Trade Payables (as of June 30, 2026)

  • Micro enterprises and small enterprises: ₹71.57 lakhs
  • Other creditors: ₹1,561.78 lakhs
  • Total trade payables: ₹2,277.47 lakhs

Assets Position

Property, Plant and Equipment (Net Block as of June 30, 2026)

  • Total net block: ₹1,021.05 lakhs
  • Breakdown:
  • Land: ₹161.48 lakhs
  • Building: ₹667.64 lakhs
  • Plant and machinery: ₹1.99 lakhs
  • Furniture and fixtures: ₹103.40 lakhs
  • Office equipment: ₹0.27 lakhs
  • Vehicles: ₹86.26 lakhs

Inventories (as of June 30, 2026)

  • Raw material: ₹1,172.50 lakhs
  • Work in progress: ₹612.00 lakhs
  • Finished goods: ₹1,965.30 lakhs
  • Total inventories: ₹3,750.00 lakhs

Trade Receivables (as of June 30, 2026)

  • Undisputed trade receivables - considered good: ₹10,124.39 lakhs
  • Aging:
  • Current but not due: ₹2,185.32 lakhs
  • Less than 6 months: ₹6,525.90 lakhs
  • 6 months-1 year: ₹512.58 lakhs
  • 1-2 years: ₹23.30 lakhs
  • 2-3 years: ₹4.91 lakhs
  • More than 3 years: ₹25.00 lakhs

Cash and Bank Balances (as of June 30, 2026)

  • Cash on hand: ₹31.81 lakhs
  • Balances with banks on current accounts: ₹125.19 lakhs
  • Total cash and cash equivalents: ₹157.00 lakhs

Related Party Transactions

Sales to Related Parties (Q1 FY27)

  • M/s. Pelican Publishing House: ₹350.01 lakhs
  • M/s. School Book Company: ₹200.00 lakhs

Purchases from Related Parties (Q1 FY27)

  • M/s. Dachepalli Printers: ₹297.36 lakhs

Outstanding Balances with Related Parties (as of June 30, 2026)

  • Trade receivables:
  • M/s. Pelican Publishing House: ₹81.50 lakhs
  • M/s. School Book Company: ₹658.38 lakhs
  • M/s. Dachepalli Printers: ₹9.24 lakhs
  • Long-term borrowings from directors and relatives: ₹2,500.73 lakhs

Additional Information

  • The company is primarily engaged in a single business activity (publishing) within a single geographical area
  • No investor complaints pending as of June 30, 2026
  • No subsidiary, associate or joint venture as of June 30, 2026
  • The company is exempted from compulsory adoption of IND AS as per MCA notification dated February 16, 2015
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • The independent auditor's report states nothing has come to their attention that causes them to believe the statement contains any material misstatement