Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

Clean (Unmodified). The limited review report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement."

Auditor’s Comment:

No qualifications or modifications. The review provides moderate assurance that the financial statements are free of material misstatement.

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

For Quarter Ended September 30, 2026:

  • Revenue from Operations: Rs 2,992
  • Total Income: Rs 3,089
  • Net Profit: Rs 48
  • EPS: Rs 0.03 (Basic and Diluted)

For Quarter Ended September 30, 2025 (Comparison):

  • Revenue from Operations: Rs 3,247
  • Total Income: Rs 3,249
  • Net Profit: Rs (90) [Loss]
  • EPS: Rs (0.36) (Basic and Diluted)

For Half Year Ended September 30, 2026:

  • Revenue from Operations: Rs 6,598
  • Total Income: Rs 6,720
  • Net Profit: Rs 48
  • EPS: Rs 0.33 (Basic and Diluted)

For Half Year Ended September 30, 2025 (Comparison):

  • Revenue from Operations: Rs 6,364
  • Total Income: Rs 6,372
  • Net Profit: Rs (45) [Loss]
  • EPS: Rs (0.18) (Basic and Diluted)

Other Equity: Rs 7,610 (As of September 30, 2026)

Cash and Cash Equivalents: Rs 889 (As of September 30, 2026)

Debt:

  • Short-term Borrowings: Rs 2,989
  • Long-term Borrowings: Rs 1,015
  • Total Borrowings: Rs 4,004

Statement of Assets and Liabilities (Standalone):

As of September 30, 2026:

  • Total Assets: Rs 22,256
  • Total Equity: Rs 10,137
  • Equity Share Capital: Rs 2,526
  • Other Equity: Rs 7,610
  • Total Liabilities: Rs 12,119

As of March 31, 2026 (Comparison):

  • Total Assets: Rs 15,537
  • Total Equity: Rs 7,706
  • Equity Share Capital: Rs 2,480
  • Other Equity: Rs 5,226
  • Total Liabilities: Rs 7,831

Standalone Cash Flow Statement for H1 FY27:

  • Net cash flow from/(used in) operating activities: Rs (683)
  • Net cash flow from/(used in) investing activities: Rs (242)
  • Net cash flow from/(used in) financing activities: Rs 1,733
  • Net increase/(decrease) in cash and cash equivalents: Rs 808
  • Cash and cash equivalents at the beginning of the year: Rs 81
  • Cash and cash equivalents at the end of the year: Rs 889

Segment-wise Performance:

The company has concluded it has a single operating segment in accordance with Ind AS 108.

Corporate Actions:

Fundraising:

  • Proceeds from Issuance of Shares: Rs 2,320 lakh
  • Share issue expenses: Rs (20) lakh (adjusted against Securities Premium)

Other Significant Information:

  • The company is a manufacturer of Potato Chips, Extruded Products, Namkeen, Juices & Packaged Drinking Water.
  • Corporate Office: 4408 Central Tower, Kohinoor Square, N.C.Kelkar Marg, R.G. Gadkari Chowk Opp Shivsena Bhavan Chhatrapati Shivaji Maharaj Park, Dadar(West), Mumbai - 400028.