Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30, 33, 52 of SEBI LODR

Audit Opinion:

Limited Review Report - Unmodified opinion with Emphasis of Matter regarding GST verification proceedings

Key Financial Highlights [Rs. in Lakh]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,608.27 (vs ₹2,592.62 in Q2 FY26, +0.6% YoY; vs ₹3,014.88 in Q1 FY27, -13.5% QoQ)
  • Total Income: ₹2,694.88
  • Net Profit: ₹246.15 (vs ₹176.77 in Q2 FY26, +39.2% YoY; vs ₹187.29 in Q1 FY27, +31.4% QoQ)
  • EPS: Basic ₹0.710, Diluted ₹0.713

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹5,623.15 (vs ₹4,144.85 in H1 FY26, +35.7% YoY)
  • Total Income: ₹5,722.01
  • Net Profit: ₹433.44 (vs ₹342.57 in H1 FY26, +26.5% YoY)
  • EPS: Basic ₹1.257, Diluted ₹1.262

Balance Sheet Position (Standalone as at September 30, 2026):

  • Equity Share Capital: ₹3,466.99
  • Other Equity: ₹4,369.40
  • Total Equity: ₹10,636.57
  • Cash and Cash Equivalents: ₹77.27
  • Bank Balances (other than cash): ₹119.85
  • Total Debt: Borrowings ₹3,061.51 (Non-current ₹1,941.51 + Current ₹1,120.00)
  • Lease Liabilities: ₹570.03

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹3,184.41 (vs ₹3,219.18 in Q2 FY26, -1.1% YoY; vs ₹3,636.16 in Q1 FY27, -12.4% QoQ)
  • Total Income: ₹3,271.98
  • Net Profit: ₹273.63 (vs ₹204.16 in Q2 FY26, +34.0% YoY; vs ₹218.51 in Q1 FY27, +25.2% QoQ)
  • EPS: Basic ₹0.79, Diluted ₹0.79

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹6,820.57 (vs ₹5,743.46 in H1 FY26, +18.8% YoY)
  • Total Income: ₹6,920.75
  • Net Profit: ₹492.14 (vs ₹383.52 in H1 FY26, +28.3% YoY)
  • EPS: Basic ₹1.43, Diluted ₹1.43

Balance Sheet Position (Consolidated as at September 30, 2026):

  • Equity Share Capital: ₹3,466.99
  • Other Equity: ₹4,428.10
  • Non-controlling Interest: ₹718.28
  • Total Equity: ₹11,413.55
  • Cash and Cash Equivalents: ₹82.96
  • Total Debt: Borrowings ₹3,561.69 (Non-current ₹2,991.66 + Current ₹570.03)
  • Lease Liabilities: Not separately quantified in current liabilities

Segment-wise Performance [Rs. in Lakh]:

The company operates in two reportable segments: Printing Business and Record Management & Services

Standalone Segment Revenue (Q2 FY27):

  • Printing: ₹863.80
  • Services: ₹1,744.48
  • Total: ₹2,608.27

Standalone Segment EBITDA (Q2 FY27):

  • Printing: ₹180.08
  • Services: ₹363.69
  • Total: ₹543.77

Consolidated Segment Revenue (Q2 FY27):

  • Printing: ₹863.80
  • Services: ₹1,744.48
  • Cab Services: ₹576.14
  • Total: ₹3,184.41

Consolidated Segment EBITDA (Q2 FY27):

  • Printing: ₹196.64
  • Services: ₹397.13
  • Cab Services: ₹84.31
  • Total: ₹678.08

Corporate Actions:

  • Warrant Conversion: Converted 2,92,001 warrants into equity shares on September 25, 2026 at issue price of ₹114 per share (₹10 face value + ₹104 securities premium)
  • Term Loan Approval: Approved ₹7,00,00,000 term loan facility from Satin Finserv Limited

Other Significant Information:

Term Loan Details:

  • Lender: Satin Finserv Limited (unrelated NBFC)
  • Amount: ₹7,00,00,000 (not exceeding)
  • Purpose: Business expansion and working capital requirements
  • Interest Rate: 16.75% p.a. fixed reducing balance method
  • Tenure: 36 months
  • Repayment: 36 monthly installments commencing December 2026
  • Processing Fees: 0.295%
  • Security: Exclusive hypothecation of receivables and hypothecated assets funded from facility; demand promissory note; pledge of 19,69,611 equity shares by Promoter and Managing Director Mr. Dinesh Muddu Kotian
  • No related party transaction; pledge provided by Mr. Kotian at no charge to company

Shareholding Pattern Change:

  • Paid-up equity share capital increased from ₹3,437.79 lakh (March 31, 2026) to ₹3,466.99 lakh (September 30, 2026) due to warrant conversion

Entities in Consolidation:

  • Subsidiary: Sai Links
  • Partnership firm: Unnamed entity with revenues of ₹577.10 lakh (Q2 FY27) and ₹1,198.74 lakh (H1 FY27)

Exceptional Items:

No exceptional items disclosed in the financial results

Accounting Policy Changes:

No changes in accounting policies disclosed

Forward-looking Guidance:

No specific forward-looking guidance or management outlook provided