Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results pursuant to Regulation 30 and 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Limited Review Report - Clean opinion with an emphasis of matter regarding going concern.

Auditor’s Comment:

The auditor draws attention to Note 4, which indicates that as at June 30, 2026, the Company's current liabilities exceeded its current assets by ₹2,107.75 lakhs. Operations at the Company's sole manufacturing facility in Jamnagar were discontinued effective March 31, 2025, with related assets (carrying value: ₹5,318.53 lakhs) classified as "Non-current assets held for sale." These conditions indicate a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. The financial results have been prepared on a going concern basis based on management's plans.

Key Financial Highlights [Amount in ₹ Lakhs]

Standalone Results (Continuing and Discontinued Operations):

For the quarter ended June 30, 2026:

  • Revenue from Operations: 745.79
  • Other Income: 13.71
  • Total Income: 759.50
  • Total Expenses: 672.07
  • Profit/(Loss) before Tax from Continuing Operations: 87.43
  • Profit/(Loss) after Tax from Continuing Operations: 87.43
  • Profit/(Loss) after Tax from Discontinued Operations: (5.00)
  • Net Profit/(Loss) for the period: 82.43
  • Other Comprehensive Income/(Loss) for the period: 0.48
  • Total Comprehensive Income/(Loss) for the period: 82.91
  • Paid-up equity share capital: 2,000.00 (Face Value: ₹10/- per share)
  • Earnings per share (Basic & Diluted) - Continuing and Discontinued: ₹0.41

Comparison with previous periods:

  • Net Profit improved significantly from a loss of (72.78) lakhs in the previous quarter (Q4 FY26) and a profit of 96.05 lakhs in the year-ago quarter (Q1 FY26).
  • Revenue from Operations (₹745.79 lakhs) decreased from the previous quarter (₹820.58 lakhs) but increased significantly from the year-ago quarter (₹395.28 lakhs).

Other Equity:

As of March 31, 2026 (Audited), Other Equity was negative at (1,558.30) lakhs. The value for June 30, 2026, is not specified in the provided data.

Debt:

Finance Costs were nil for the current quarter, compared to ₹70.25 lakhs in the year-ago quarter, suggesting a significant reduction or elimination of debt.

Segment-wise Performance:

The company's business activity falls within a single Business Segment as per Ind AS 108. No segment-wise breakdown is provided.

Corporate Actions:

Not Specified

Other Significant Information:

  • The financial results include both Continuing and Discontinued Operations.
  • The figures for the quarter ended March 31, 2026, are balancing figures between audited annual figures and published year-to-date figures.