Key Financial Figures - Half Year Ended September 30, 2026 (H1 FY27)

Profit & Loss Statement (Amount in ₹ Lakhs):

  • Revenue from Operations: ₹265.82 lakh (₹265.82 crore)
  • Other Income: ₹0.17 lakh
  • Total Income: ₹265.97 lakh
  • Cost of Materials Consumed: ₹324.21 lakh
  • Change in Inventories: (₹97.53) lakh (decrease)
  • Employee Benefits Expenses: ₹3.93 lakh
  • Finance Costs: ₹3.50 lakh
  • Depreciation: ₹2.10 lakh
  • Other Expenses: ₹6.95 lakh
  • Total Expenses: ₹243.16 lakh
  • Profit Before Tax: ₹22.84 lakh
  • Tax Expense: ₹5.75 lakh (Current Tax: ₹5.63 lakh, Deferred Tax: ₹0.12 lakh)
  • Net Profit for Period: ₹17.09 lakh
  • Earnings Per Share (Basic & Diluted): ₹2.14

Balance Sheet Position as of September 30, 2026 (Amount in ₹ Lakhs):

  • Total Equity and Liabilities: ₹560.37 lakh
  • Share Capital: ₹91.03 lakh
  • Reserves and Surplus: ₹389.93 lakh
  • Short-Term Borrowings: ₹15.89 lakh
  • Trade Payables: ₹34.93 lakh
  • Other Current Liabilities: ₹2.48 lakh
  • Short-Term Provisions: ₹25.73 lakh
  • Total Assets: ₹560.37 lakh
  • Property, Plant and Equipment: ₹46.61 lakh
  • Inventories: ₹339.29 lakh
  • Trade Receivables: ₹119.37 lakh
  • Cash and Cash Equivalents: ₹2.49 lakh
  • Other Current Assets: ₹51.44 lakh
  • Contingent Liabilities: ₹0.80 lakh

Comparative Financial Performance

Half Year Ended September 30, 2026 vs September 30, 2025:

  • Revenue decreased to ₹265.82 lakh from ₹311.18 lakh YoY
  • Net Profit increased to ₹17.09 lakh from ₹8.33 lakh YoY
  • EPS decreased to ₹2.14 from ₹2.64 YoY
  • Share Capital increased to ₹91.03 lakh from ₹64.03 lakh YoY
  • Reserves and Surplus increased significantly to ₹389.93 lakh from ₹79.72 lakh YoY
  • Inventories increased substantially to ₹339.29 lakh from ₹87.61 lakh YoY

Cash Flow Statement (Amount in ₹ Lakhs)

For Period Ended September 30, 2026:

  • Net Cash Flow from Operating Activities: (₹171.95) lakh
  • Net Cash Used in Investing Activities: (₹34.62) lakh
  • Net Cash from Financing Activities: ₹202.84 lakh
  • Net Increase in Cash: (₹3.74) lakh
  • Cash Position: Opened at ₹6.22 lakh (Mar 31, 2026), Closed at ₹2.49 lakh (Sep 30, 2026)

Key Dates and Approvals

  • Board Meeting Date: November 4, 2026
  • Financial Period: Quarter and Half-Year ended September 30, 2026
  • Results approved by Board of Directors and reviewed by Audit Committee on November 4, 2026

Regulatory and Compliance Information

  • Filed under SEBI Listing Regulations 30 and 33
  • Financial statements prepared under Accounting Standards (AS) issued by ICAI (Ind AS not applicable as company is listed on SME Exchange)
  • Limited Review Report provided by Statutory Auditors: Sunit M Chhatbar & Co. (ICAI Firm Registration Number: 141068W)
  • No investor complaints received as of September 30, 2026
  • The company has no subsidiaries or associate companies

Capital Structure Impact

  • Share capital increased from ₹64.03 lakh (Sep 2025) to ₹91.03 lakh (Sep 2026), indicating fresh share issuance
  • No long-term borrowings as of Sep 2026 (compared to ₹68.38 lakh in Sep 2025)