Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Audit Opinion:

Clean - No qualifications or modifications. Statutory auditors issued an unqualified limited review report.

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹793.41 (vs. ₹700.42 in Q2 FY26 - 13.3% YoY increase)
  • Total Income: ₹831.58
  • Net Profit/(Loss): (₹13.04)
  • EPS: Basic (₹0.01), Diluted (₹0.01)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: ₹689.15
  • Total Income: ₹717.98
  • Net Profit/(Loss): (₹49.70)
  • EPS: Basic (₹0.03), Diluted (₹0.03)

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹1,482.56 (vs. ₹1,314.16 in H1 FY26 - 12.8% YoY increase)
  • Total Income: ₹1,549.56
  • Net Profit/(Loss): (₹62.74)
  • EPS: Basic (₹0.04), Diluted (₹0.04)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹2,893.72
  • Total Income: ₹2,947.28
  • Net Profit/(Loss): (₹139.46)
  • EPS: Basic (₹0.09), Diluted (₹0.09)

Expense Breakdown (Q2 FY26 vs Q2 FY26 vs Q2 FY25):

  • Cost of material consumed: ₹210.16 (₹168.24 vs ₹169.32)
  • Purchase of stock in trade: ₹77.99 (₹61.21 vs ₹81.89)
  • Employee benefits expenses: ₹138.37 (₹129.33 vs ₹118.87)
  • Finance Costs: ₹57.59 (₹53.71 vs ₹46.31)
  • Depreciation and amortization: ₹133.71 (₹114.62 vs ₹119.31)
  • Other Expenses: ₹212.11 (₹229.83 vs ₹204.88)

Balance Sheet Position as at September 30, 2026:

  • Total Assets: ₹3,890.23
  • Property, plant and equipment: ₹973.04
  • Right-to-use Asset: ₹1,254.01
  • Cash and cash equivalents: ₹20.97
  • Total Equity: ₹1,381.16
  • Share Capital: ₹1,539.75
  • Other Equity: (₹158.59)
  • Total Liabilities: ₹2,509.07
  • Borrowings: ₹640.98 (Non-current: ₹301.78, Current: ₹338.20)
  • Lease Liability: ₹1,482.45 (Non-current: ₹1,201.03, Current: ₹281.42)

Cash Flow for Half Year Ended September 30, 2026:

  • Net Cash Flow from Operating Activities: ₹311.87
  • Net Cash Flow from Investing Activities: (₹50.76)
  • Net Cash Flow from Financing Activities: (₹256.04)
  • Net Increase in Cash: ₹5.07

Segment-wise Performance:

Not Specified - The company reported no separate reportable segments as per IND-AS 108.

Corporate Actions:

Not Specified

Other Significant Information:

  • Paid up Equity Share Capital: ₹1,539.75 lakh (Face Value ₹1/- each)
  • The previous year figures have been regrouped/rearranged for comparability
  • No change in accounting policies affecting comparability
  • No forward-looking guidance or management outlook provided