Board Meeting Details
The Board of Directors meeting was held on November 02, 2026, commencing at 14:30 IST and concluding at 15:00 IST. The Board inter-alia considered and approved:
1. The Unaudited Financial Results of the Company for the Quarter and Half Year ended September 30, 2026
2. The Limited Review Report for the said period, submitted by M/s. P H Shah and Co., Chartered Accountants, Statutory Auditors of the Company
Financial Results Overview
Income Statement Highlights (Quarterly Comparison)
- Revenue from operations: ₹1,353.66 lakh (Q2 FY27) vs ₹631.31 lakh (Q2 FY26)
- Other Income: ₹0.02 lakh (Q2 FY27) vs ₹0.00 lakh (Q2 FY26)
- Total Income: ₹1,353.68 lakh (Q2 FY27) vs ₹631.31 lakh (Q2 FY26)
- Profit before tax: ₹4.17 lakh (Q2 FY27) vs ₹33.75 lakh (Q2 FY26)
- Tax expense: ₹0.60 lakh current tax (Q2 FY27) vs ₹10.00 lakh (Q2 FY26)
- Net profit: ₹3.57 lakh (Q2 FY27) vs ₹23.75 lakh (Q2 FY26)
- Earnings per share (Basic & Diluted): ₹0.00 (Q2 FY27) vs ₹0.05 (Q2 FY26)
Income Statement Highlights (Half-Yearly Comparison)
- Revenue from operations: ₹2,600.35 lakh (H1 FY27) vs ₹2,109.55 lakh (H1 FY26)
- Other Income: ₹0.02 lakh (H1 FY27) vs ₹0.00 lakh (H1 FY26)
- Total Income: ₹2,600.37 lakh (H1 FY27) vs ₹2,109.55 lakh (H1 FY26)
- Profit before tax: ₹10.16 lakh (H1 FY27) vs ₹60.23 lakh (H1 FY26)
- Tax expense: ₹1.50 lakh current tax (H1 FY27) vs ₹15.00 lakh (H1 FY26)
- Net profit: ₹8.66 lakh (H1 FY27) vs ₹45.23 lakh (H1 FY26)
- Earnings per share (Basic & Diluted): ₹0.01 (H1 FY27) vs ₹0.09 (H1 FY26)
Balance Sheet Position (as of September 30, 2026)
- Total Assets: ₹3,838.33 lakh (vs ₹4,062.41 lakh as of March 31, 2026)
- Non-Current Assets: ₹482.37 lakh (including Property, Plant and Equipment: ₹26.77 lakh)
- Current Assets: ₹3,355.96 lakh (including Inventories: ₹1,385.24 lakh, Trade receivables: ₹1,535.77 lakh, Cash and cash equivalents: ₹21.06 lakh)
- Total Equity: ₹3,536.88 lakh (Equity Share Capital: ₹2,001.17 lakh, Other Equity: ₹1,535.71 lakh)
- Total Liabilities: ₹301.45 lakh
- Current Liabilities: ₹266.31 lakh (including Borrowings: ₹73.61 lakh, Trade Payables: ₹110.32 lakh)
Cash Flow Statement (Half-Yearly)
- Cash flow from operating activities: Negative ₹66.04 lakh (vs negative ₹54.17 lakh in H1 FY26)
- Cash flow from investing activities: ₹0.00 lakh (vs ₹15.53 lakh in H1 FY26)
- Cash flow from financing activities: Negative ₹3.83 lakh (vs ₹56.84 lakh in H1 FY26)
- Net decrease in cash: ₹69.87 lakh
- Closing cash balance: ₹21.06 lakh (vs ₹90.93 lakh opening balance)
Auditor Review
M/s. P H Shah and Co., Chartered Accountants (FRN: 115464W) issued a limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.
Additional Notes
- The company operates within a single primary business segment
- Previous year's figures have been re-grouped and re-classified where necessary
- Paid-up equity share capital remains unchanged at ₹2,001.17 lakh (face value ₹2 per share)