1. The Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026.
2. The Limited Review Report from the Statutory Auditor for the quarter and half year ended September 30, 2026.
Financial Results Highlights (Quarter Ended September 30, 2026)
- Income from Operations: Net Sales/Revenue from Operations: ₹31.76 lacs; Other Operating Income: Not applicable; Other Income: ₹77.78 lacs
- Total Income: ₹109.54 lacs
- Expenses: Total Expenses: ₹33.42 lacs, consisting of:
- Purchase of Stock-in-trade: ₹33.84 lacs
- Changes in Inventory: (₹7.29) lacs
- Employee Benefits Expenses: ₹4.95 lacs
- Other expenses: ₹1.92 lacs
- Profit Before Tax: ₹76.12 lacs
- Tax Expense: Not applicable
- Profit for the Period: ₹76.12 lacs
- Earnings Per Share (EPS) (Basic and Diluted): ₹0.38
Financial Results Highlights (Half Year Ended September 30, 2026)
- Income from Operations: Net Sales/Revenue from Operations: ₹52.09 lacs; Other Operating Income: Not applicable; Other Income: ₹82.41 lacs
- Total Income: ₹134.50 lacs
- Expenses: Total Expenses: ₹58.86 lacs
- Profit Before Tax: ₹75.64 lacs
- Tax Expense: Not applicable
- Profit for the Period: ₹75.64 lacs
- Earnings Per Share (EPS) (Basic and Diluted): ₹0.37
Comparative Figures
Quarterly Comparison (Q2 FY27 vs Q2 FY26):
- Net Sales/Revenue from Operations: ₹31.76 lacs (FY27) vs ₹47.41 lacs (FY26)
- Other Income: ₹77.78 lacs (FY27) vs ₹7.67 lacs (FY26)
- Total Income: ₹109.54 lacs (FY27) vs ₹55.08 lacs (FY26)
- Profit Before Tax: ₹76.12 lacs (FY27) vs ₹19.35 lacs (FY26)
- Profit for the Period: ₹76.12 lacs (FY27) vs ₹19.35 lacs (FY26)
- EPS: ₹0.38 (FY27) vs ₹0.10 (FY26)
Half-Yearly Comparison (H1 FY27 vs H1 FY26):
- Net Sales/Revenue from Operations: ₹52.09 lacs (FY27) vs ₹110.15 lacs (FY26)
- Other Income: ₹82.41 lacs (FY27) vs ₹15.42 lacs (FY26)
- Total Income: ₹134.50 lacs (FY27) vs ₹125.57 lacs (FY26)
- Profit Before Tax: ₹75.64 lacs (FY27) vs ₹15.92 lacs (FY26)
- Profit for the Period: ₹75.64 lacs (FY27) vs ₹15.92 lacs (FY26)
- EPS: ₹0.37 (FY27) vs ₹0.08 (FY26)
Capital Structure
- Paid-up Equity Share Capital (face value of ₹10 per share): ₹2,024.75 lacs (unchanged across all periods presented)
- Reserves (excluding revaluation reserves): ₹54.80 lacs (as of September 30, 2026)
Balance Sheet Highlights (as of September 30, 2026)
- Total Assets: ₹3,360.03 lacs (vs ₹3,122.03 lacs as of March 31, 2026)
- Non-Current Assets: ₹2,345.36 lacs (including Investments: ₹815.31 lacs; Non-Current Financial Assets: ₹1,191.45 lacs)
- Current Assets: ₹1,014.67 lacs (including Current Financial Assets: ₹1,153.63 lacs; Trade Receivables: ₹65.69 lacs; Cash and Cash Equivalents: ₹17.21 lacs)
- Total Equity: ₹2,155.19 lacs (Equity Share Capital: ₹2,024.75 lacs; Other Equity: ₹130.44 lacs)
- Current Liabilities: ₹1,204.84 lacs (Trade Payables: ₹641.23 lacs; Other Current Financial Liabilities: ₹561.16 lacs; Other Current Liabilities: ₹2.45 lacs)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net Cash Flow from Operating Activities: ₹333.05 lacs
- Net Cash Outflow from Investing Activities: ₹356.11 lacs
- Net Cash Flow from Financing Activities: Not applicable
- Net Decrease in Cash and Cash Equivalents: ₹23.06 lacs
- Cash and Cash Equivalents at Beginning: ₹40.27 lacs
- Cash and Cash Equivalents at End: ₹17.21 lacs (consisting of Cash in Hand: ₹11.98 lacs; Balances with Banks in Current Accounts: ₹5.23 lacs)
Auditor's Review
Komandoor & Co LLP, Chartered Accountants (Firm Registration No. 001420S/S200034), conducted a limited review of the unaudited standalone financial results. Partner Sanjay Shaw (M No. 305966) issued an unqualified review report dated November 14, 2026, stating that nothing came to their attention causing them to believe that the statement contains any material misstatement.
Additional Information
- The company operates in a single segment.
- The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).
- Previous period figures have been regrouped/rearranged for comparability.