Standalone Financial Results (Amount in ₹ Lakhs)
Quarter Ended 30.06.2026 (Unaudited):
- Revenue From Operations: ₹145.87
- Other Income: ₹0.28
- Total Income: ₹146.15
- Total Expenses: ₹106.45
- Purchase of Stock-in-Trade: ₹193.70
- Change in Inventory: (₹104.93) [negative indicating decrease]
- Employee Benefits Expenses: ₹10.69
- Other Expenses: ₹6.99
- Profit Before Tax: ₹39.70
- Tax Expense: ₹9.92 (Current Tax)
- Profit for the Period: ₹29.78
- Basic EPS: ₹0.38
- Diluted EPS: ₹0.38
Comparative Standalone Figures:
- Q4 FY26 (31.03.2026 Audited): Revenue ₹74.69, Profit ₹7.09
- Q1 FY26 (30.06.2025 Unaudited): Revenue not reported, Loss ₹(17.36)
- Full Year FY26 (31.03.2026 Audited): Revenue ₹445.92, Profit ₹169.87
Consolidated Financial Results (Amount in ₹ Lakhs)
Quarter Ended 30.06.2026 (Unaudited):
- Total Income: ₹146.15
- Total Expenses: ₹112.45
- Other Expenses: ₹12.99 (higher than standalone due to consolidation)
- Profit Before Tax: ₹33.70
- Tax Expense: ₹9.92 (Current Tax) and deferred tax credit of ₹(1.51)
- Profit for the Period: ₹25.29
Subsidiary Information
- The company has one subsidiary: Nowa Defence Iinds Limited
- For Q1 FY27, the subsidiary reported:
- Total Revenue: ₹0.00 Lakhs
- Net Loss After Tax: ₹(4.49) Lakhs
- The subsidiary's financial results were unaudited and not reviewed by any auditors, relying on management certification
Fund Utilization Disclosure
- Funds raised through Preferential Issue - Convertible Warrants
- Total amount raised: ₹1,176 lakhs (₹882 lakhs for working capital, ₹294 lakhs for general corporate purpose)
- Utilization during June 2026 quarter: ₹1.30 lakhs (for working capital requirements)
- Cumulative utilization: ₹379.51 lakhs out of ₹1,176 lakhs
- No deviation or variation in use of funds raised
- The company received ₹50.00 lakhs during the quarter as per board meeting held on 24th June, 2026
Additional Information
- Number of investor complaints as on 30.06.2026: 0
- Results reviewed by audit committee and approved by Board of Directors on 14th August, 2026
- Company follows Indian Accounting Standards (IND AS) with transition date of April 1, 2016
- Single business segment: Trading of Agricultural Products
- No reportable segments as per Accounting Standard (AS-17)
- No adjustments in profit & loss for Q1 FY27 under IND AS
- No outstanding defaults on loans/debt securities
- No related party transactions to disclose (for half-yearly filing)
- No audit qualifications impact statement (for annual filing)
Auditor's Review
- Independent auditor: Sunit M. Chhatbar & Co. (ICAI Firm Registration Number: 141068W)
- Limited review conducted in accordance with SRE 2410
- Conclusion: No material misstatement found in the financial results
- Review does not constitute an audit opinion