Financial Results Highlights (Half Year Ended September 30, 2026)

Income Statement (₹ in lakhs):

  • Revenue from operations: ₹3,348.82 (vs. ₹2,245.22 in H1 FY26)
  • Total income: ₹3,348.82 (vs. ₹2,245.22 in H1 FY26)
  • Total expenses: ₹3,333.95 (vs. ₹1,984.56 in H1 FY26)
  • Profit before tax: ₹514.88 (vs. ₹260.67 in H1 FY26)
  • Tax expense: ₹130.00 (vs. ₹65.84 in H1 FY26)
  • Profit for the period: ₹384.88 (vs. ₹194.82 in H1 FY26)

Earnings Per Share (Face value ₹10):

  • Basic EPS: ₹7.41 (vs. ₹5.41 in H1 FY26)
  • Diluted EPS: ₹8.75 (vs. ₹5.41 in H1 FY26)

Balance Sheet Position (as at September 30, 2026; ₹ in lakhs):

  • Total equity: ₹2,846.09 (vs. ₹852.09 as at March 31, 2026)
  • Share capital: ₹519.66 (vs. ₹359.82 as at March 31, 2026)
  • Surplus: ₹2,326.43 (vs. ₹492.27 as at March 31, 2026)
  • Total liabilities: ₹4,222.14 (vs. ₹2,820.45 as at March 31, 2026)
  • Total assets: ₹4,222.14 (vs. ₹2,820.45 as at March 31, 2026)
  • Cash and cash equivalents: ₹220.30 (vs. ₹101.61 as at March 31, 2026)

Cash Flow Statement (Half Year Ended September 30, 2026; ₹ in lakhs):

  • Net cash flow from operating activities: Not quantified in disclosure
  • Net cash flow from investing activities: (₹388.26)
  • Net cash flow from financing activities: ₹1,044.50
  • Net increase in cash and cash equivalents: ₹118.69

IPO Fund Utilization

The company raised funds through an Initial Public Offer (IPO) from June 17-19, 2026:

  • Gross proceeds from fresh issue: ₹1,790.21 lakhs
  • Less: Issue expenses: ₹190.00 lakhs
  • Net proceeds available: ₹1,600.21 lakhs

Utilization as at September 30, 2026:

  • Repayment/prepayment of borrowings: ₹1,375.00 lakhs (fully utilized)
  • General corporate purposes: ₹225.21 lakhs (fully utilized)
  • Total utilized: ₹1,600.21 lakhs (100% of net proceeds)

Additional Information

  • The company is engaged in manufacturing PET Bottles/Containers and PET Preforms.
  • Equity shares were listed on the BSE SME Platform on June 24, 2026.
  • The company is exempt from Indian Accounting Standards (Ind AS) as it is listed on the SME Platform.
  • Previous period figures have been regrouped/reclassified for comparability.

Timings and Approvals

  • Board meeting commenced at 4:30 PM and concluded at 5:10 PM on November 12, 2026.
  • The filing is signed by Vivek Mandelia, Managing Director (DIN: 00680654).
  • Statutory auditor's limited review report dated November 12, 2026.