Key Financial Figures - Half Year Ended 30.09.2026

Income Statement (₹ lakhs):

  • Revenue from operations: ₹384.88 lakh (Unaudited)
  • Other income: Not separately stated (included in total income)
  • Total Income: ₹384.88 lakh
  • Total Expenses: ₹3,333.95 lakh
  • Profit before tax: ₹514.88 lakh
  • Tax expense: ₹130.00 lakh (Current tax)
  • Profit for the period: ₹384.88 lakh

Earnings Per Share:

  • Basic EPS: ₹7.41 (Face value per equity share: ₹10)
  • Diluted EPS: ₹8.75

Comparative Figures (₹ lakhs):

  • H1 FY26 Revenue: ₹224.52 lakh
  • H1 FY26 Net Profit: ₹104.82 lakh
  • H1 FY26 Basic EPS: ₹5.41

Balance Sheet Position as at 30.09.2026

Equity and Liabilities (₹ lakhs):

  • Share capital: ₹519.66 lakh (increased from ₹359.82 lakh as at 31.03.2026)
  • Surplus: ₹2,326.43 lakh (increased from ₹492.27 lakh as at 31.03.2026)
  • Total Equity: ₹2,846.00 lakh
  • Short-term borrowings: ₹986.03 lakh
  • Trade payables: ₹168.62 lakh
  • Total Current Liabilities: ₹1,376.05 lakh
  • Total Liabilities: ₹4,222.14 lakh

Assets (₹ lakhs):

  • Property, plant and equipment: ₹759.21 lakh
  • Current assets: ₹3,444.84 lakh
  • Inventories: ₹267.86 lakh
  • Trade receivables: ₹755.51 lakh
  • Cash and cash equivalents: ₹220.30 lakh
  • Short-term loans and advances: ₹1,201.16 lakh
  • Total Assets: ₹4,222.14 lakh

Cash Flow Statement - Half Year Ended 30.09.2026

Operating Activities (₹ lakhs):

  • Net profit before tax: ₹514.88 lakh
  • Cash flow from operating activities: Not quantified in disclosure

Investing Activities (₹ lakhs):

  • Purchase of fixed assets: ₹(388.26) lakh
  • Net cash used in investing activities: ₹(388.26) lakh

Financing Activities (₹ lakhs):

  • Net proceeds from IPO: ₹1,609.12 lakh
  • Proceed from short-term loan: ₹(334.07) lakh
  • Net cash flow from financing activities: ₹1,044.50 lakh

Net Change in Cash:

  • Net increase in cash and cash equivalents: ₹118.69 lakh
  • Cash and cash equivalents at beginning: ₹101.61 lakh
  • Cash and cash equivalents at end: ₹220.30 lakh

Additional Information

  • Company Business: Manufacturing of PET Bottles/Containers and PET Preforms
  • Listing Status: Equity shares listed on BSE SME Platform on 24th June 2026
  • Accounting Framework: Prepared in accordance with Accounting Standard 25 (Interim Financial Reporting) and other accounting principles generally accepted in India. The company is exempt from Indian Accounting Standards (Ind AS) as it is listed on SME Exchange.
  • Auditor Review: Statutory auditors M/s Agarwal R C & CO conducted limited review and issued unqualified report dated 12th November 2026
  • Previous Period Figures: Have been regrouped, rearranged or reclassified wherever necessary for comparability