Board Meeting Details

The meeting commenced at 12:30 PM IST and concluded at 2:30 PM IST on October 26, 2026.

Key Decisions Approved

1. Financial Results Approval

The Board considered and approved:

  • Unaudited Financial Results (Standalone and Consolidated) for the half year ended September 30, 2026
  • Cash Flow Statements
  • Statement of Assets & Liabilities
  • Auditor's Limited Review Reports thereon

2. Management Change

The Board approved the resignation of Mr. Kameswara Rao Vempati from the position of Company Secretary and Compliance Officer with effect from the close of business hours on November 25, 2026.

Financial Performance Highlights (Standalone)

Income Statement (Half Year Ended September 30, 2026)

  • Revenue from operations: Rs 3,318.19 lakh
  • Other income: Rs 177.98 lakh
  • Total income: Rs 3,496.17 lakh
  • Total expenses: Rs 2,812.72 lakh
  • Profit before tax: Rs 683.45 lakh
  • Tax expense: Rs 198.64 lakh (Current tax: Rs 183.33 lakh, Deferred tax: Rs 4.20 lakh, Prior period taxes: Rs 11.11 lakh)
  • Profit for the period: Rs 484.82 lakh
  • Earnings per share (Basic and Diluted): Rs 1.67

Balance Sheet (As at September 30, 2026)

  • Share capital: Rs 579.02 lakh
  • Reserves and surplus: Rs 10,714.54 lakh
  • Total equity: Rs 11,293.56 lakh
  • Total assets: Rs 14,148.67 lakh
  • Cash and bank balances: Rs 5,333.01 lakh

Comparative Performance

Compared to half year ended September 30, 2025:

  • Revenue increased by 82.5% (from Rs 1,817.73 lakh to Rs 3,318.19 lakh)
  • Profit before tax increased by 178.8% (from Rs 245.19 lakh to Rs 683.45 lakh)
  • Profit for the period increased by 155.0% (from Rs 190.10 lakh to Rs 484.82 lakh)
  • EPS increased from Rs 0.85 to Rs 1.67

Financial Performance Highlights (Consolidated)

Income Statement (Half Year Ended September 30, 2026)

  • Revenue from operations: Rs 3,318.19 lakh
  • Other income: Rs 177.98 lakh
  • Total income: Rs 3,496.17 lakh
  • Total expenses: Rs 2,821.34 lakh
  • Profit before tax: Rs 674.83 lakh
  • Tax expense: Rs 198.64 lakh
  • Profit for the period: Rs 476.19 lakh
  • Attributable to owners: Rs 477.92 lakh
  • Minority interest: Rs (1.72) lakh
  • Earnings per share (Basic and Diluted): Rs 1.65

Subsidiary Information

  • Abhedhya Systems Private Limited (80% subsidiary) reported net loss after tax of Rs 6.90 lakh for the half year

Cash Flow Statements

Standalone Cash Flow (Half Year Ended September 30, 2026)

  • Net cash used in operating activities: Rs (421.68) lakh
  • Net cash used in investing activities: Rs (29.10) lakh
  • Net cash from financing activities: Rs 488.47 lakh
  • Net increase in cash: Rs 37.70 lakh

Consolidated Cash Flow (Half Year Ended September 30, 2026)

  • Net cash used in operating activities: Rs (425.65) lakh
  • Net cash used in investing activities: Rs (23.71) lakh
  • Net cash from financing activities: Rs 489.47 lakh
  • Net increase in cash: Rs 40.11 lakh

IPO Fund Utilization Details

| Particulars | Amount Allocated (Rs lakh) | Utilized till 30.09.2026 (Rs lakh) | Pending to be Utilized (Rs lakh) |

| Capital expenditure towards new facility | 5,168.02 | 291.95 | 4,876.07 |

| Pre-payment of outstanding borrowings | 800.00 | 800.00 | - |

| General corporate purposes | 417.50 | 309.59 | 107.91 |

| Issue expenses | 580.81 | 605.00 | (24.19) |

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board
  • Statutory Auditors (B Srinivasa Rao & Co.) carried out limited review as per Regulation 33
  • No investor complaints received/pending as of September 30, 2026
  • The company has only one reportable business segment
  • Previous period figures have been regrouped/reclassified where necessary