Key Financial Results (Standalone)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Total Income: ₹10.83 lakh (Q2 FY27) vs ₹13.17 lakh (Q2 FY26)
  • Employee Benefit Expenses: ₹3.21 lakh (Q2 FY27) vs ₹2.90 lakh (Q2 FY26)
  • Finance Costs: Not quantified in disclosure
  • Other Expenses: ₹4.90 lakh (Q2 FY27) vs ₹3.00 lakh (Q2 FY26)
  • Total Expenses: ₹8.11 lakh (Q2 FY27) vs ₹5.90 lakh (Q2 FY26)
  • Profit Before Tax: ₹2.73 lakh (Q2 FY27) vs ₹7.27 lakh (Q2 FY26)
  • Tax Expense: ₹0.70 lakh (₹0.42 lakh current tax + ₹0.28 lakh deferred tax)
  • Net Profit: ₹2.03 lakh (Q2 FY27) vs ₹7.27 lakh (Q2 FY26)
  • Basic EPS: ₹0.04 (Q2 FY27) vs ₹0.16 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Total Income: ₹20.36 lakh (H1 FY27) vs ₹34.45 lakh (H1 FY26)
  • Employee Benefit Expenses: ₹6.01 lakh (H1 FY27)
  • Other Expenses: ₹8.17 lakh (H1 FY27)
  • Total Expenses: ₹14.18 lakh (H1 FY27) vs ₹13.98 lakh (H1 FY26)
  • Profit Before Tax: ₹6.18 lakh (H1 FY27) vs ₹20.47 lakh (H1 FY26)
  • Tax Expense: ₹1.60 lakh (₹0.96 lakh current tax + ₹0.64 lakh deferred tax)
  • Net Profit: ₹4.58 lakh (H1 FY27) vs ₹20.47 lakh (H1 FY26)
  • Basic EPS: ₹0.10 (H1 FY27) vs ₹0.44 (H1 FY26)

Capital Structure

  • Paid-up Equity Share Capital: ₹464.00 lakh (face value ₹10 per share) - unchanged from previous periods
  • Reserves: ₹348.87 lakh as of September 30, 2026 (vs ₹344.29 lakh as of March 31, 2026)

Assets and Liabilities Position (as of September 30, 2026)

  • Total Assets: ₹867.01 lakh (vs ₹863.96 lakh as of March 31, 2026)
  • Non-Current Assets: ₹216.14 lakh (including investments ₹210.89 lakh)
  • Current Assets: ₹650.87 lakh (including cash & cash equivalents ₹11.79 lakh, bank balances ₹614.43 lakh)
  • Total Equity: ₹812.87 lakh
  • Non-Current Liabilities: ₹10.08 lakh (deferred tax liabilities)
  • Current Liabilities: ₹44.06 lakh (including borrowings ₹10.00 lakh, trade payables ₹3.67 lakh)

Cash Flow Statement (H1 FY27)

  • Cash Flow from Operating Activities: Negative ₹28.84 lakh
  • Cash Flow from Investing Activities: Negative ₹9.13 lakh
  • Cash Flow from Financing Activities: ₹10.00 lakh (from short-term borrowings)
  • Net Change in Cash: Negative ₹27.97 lakh
  • Opening Cash Balance: ₹11.62 lakh
  • Closing Cash Balance: ₹11.79 lakh

Additional Information

  • Reportable Segment: Single segment - "Industrial Machinery"
  • Business Development: Management is exploring new opportunities to setup a manufacturing or trading business
  • Audit Review: Financial results reviewed by ML Bhuwania & Co LLP, Chartered Accountants (FRN: 101484W/W100197) who issued an unmodified limited review report
  • Accounting Standards: Prepared in accordance with Ind AS 34 and relevant provisions of Companies Act, 2013
  • Board Approval: Results approved by the Board of Directors meeting held on November 13, 2026 (commenced at 1:40 PM, concluded at 2:10 PM)