Key Financial Figures (Quarter ended 30-09-2026)

  • Revenue from operations: ₹3,934.99 lakh (Q2 FY26: ₹4,617.13 lakh; Q1 FY27: ₹4,399.67 lakh)
  • Total Income: ₹3,971.79 lakh (Q2 FY26: ₹4,681.82 lakh)
  • Profit before tax: Loss of ₹75.83 lakh (Q2 FY26: Profit of ₹302.63 lakh)
  • Tax expense: Current tax of ₹53.56 lakh; Deferred tax credit of ₹72.20 lakh
  • Profit for the period (Net Loss): ₹(57.19) lakh (Q2 FY26: Profit of ₹221.25 lakh)
  • Total Comprehensive Income: ₹(52.24) lakh (Q2 FY26: ₹225.56 lakh)
  • Earnings Per Share (Basic & Diluted): ₹(0.41) (Q2 FY26: ₹1.60)

Key Financial Figures (Half-Year ended 30-09-2026)

  • Revenue from operations: ₹8,334.66 lakh (H1 FY26: ₹8,944.72 lakh)
  • Total Income: ₹8,416.46 lakh (H1 FY26: ₹9,039.43 lakh)
  • Profit before tax: ₹188.53 lakh (H1 FY26: ₹634.14 lakh)
  • Profit for the period (Net Profit): ₹147.32 lakh (H1 FY26: ₹468.75 lakh)
  • Total Comprehensive Income: ₹152.27 lakh (H1 FY26: ₹473.05 lakh)
  • Earnings Per Share (Basic & Diluted): ₹1.06 (H1 FY26: ₹3.38)

Expense Breakdown (Quarter ended 30-09-2026)

  • Cost of Materials consumed: ₹2,117.81 lakh
  • Purchases of stock-in-trade: ₹433.00 lakh
  • Changes in inventories: Credit of ₹200.95 lakh
  • Employee benefits expense: ₹450.38 lakh
  • Finance costs: ₹16.64 lakh
  • Depreciation & amortisation expense: ₹166.20 lakh
  • Other expenses: ₹1,064.54 lakh
  • Total Expenses: ₹4,047.62 lakh

Statement of Assets and Liabilities (as at 30-09-2026)

  • Total Assets: ₹13,039.64 lakh (31-03-2026: ₹12,482.62 lakh)
  • Non-Current Assets: ₹3,921.01 lakh (Property, plant and equipment: ₹3,476.46 lakh)
  • Current Assets: ₹9,118.63 lakh (Inventories: ₹1,273.02 lakh; Trade receivables: ₹3,955.30 lakh; Bank balances: ₹3,265.67 lakh)
  • Total Equity: ₹8,962.69 lakh (Equity share capital: ₹1,387.67 lakh; Other Equity: ₹7,575.02 lakh)
  • Total Liabilities: ₹4,076.95 lakh
  • Non-Current Liabilities: ₹194.82 lakh
  • Current Liabilities: ₹3,882.13 lakh (Borrowings: ₹937.21 lakh; Trade payables: ₹1,852.62 lakh)

Cash Flow Statement (Half-Year ended 30-09-2026)

  • Net Cash from Operating Activities: ₹345.78 lakh
  • Net Cash used in Investing Activities: ₹(565.30) lakh (Capital expenditure: ₹245.53 lakh)
  • Net Cash from Financing Activities: ₹189.71 lakh (Dividend paid: ₹346.92 lakh; Increase in short-term borrowings: ₹564.07 lakh)
  • Net Decrease in Cash: ₹(29.81) lakh
  • Cash and cash equivalents at period end: ₹16.07 lakh

Other Key Disclosures

  • Board Meeting: The meeting to approve the results was held on November 4, 2026, commencing at 10:00 a.m. and concluding at 2:45 p.m. IST.
  • Dividend: A dividend of 25% (₹2.50 per equity share) aggregating ₹346.91 lakh was approved by shareholders at the 45th Annual General Meeting held on September 25, 2026. This dividend was paid during the half-year period.
  • Segment Information: The company operates in a single segment: \"manufacturing & sales of transfusion solutions in bottles.\"
  • Subsidiaries/Associates: The company does not have any subsidiary or associate.
  • Accounting Standards: The results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • Audit Review: The financial results were reviewed by the Audit Committee and the Statutory Auditors, Shah & Shah Associates, who issued an unmodified review opinion.
  • Defaults: The company confirmed there are no outstanding defaults on loans or debt securities (\"Not Applicable\").
  • Related Party Transactions: Disclosures for the half-year are attached in XBRL format.