Company Disclosure
Financial Results Summary
Income Statement Highlights (Amounts in ₹ lakhs)
Revenue from Operations: ₹5004.33 (H1 FY27) vs ₹4742.52 (H1 FY26) - 5.5% increase
Other Income: ₹3.04 (H1 FY27) vs ₹30.04 (H1 FY26)
Total Income: ₹5007.37 (H1 FY27) vs ₹4772.56 (H1 FY26)
Expenses Breakdown:
- Purchase of Traded Goods: ₹3783.52
- Changes in Inventories: ₹429.04
- Employee Benefits Expense: ₹404.98
- Finance Costs: ₹4.83
- Depreciation: ₹11.22
- Other Expenses: ₹188.38
Total Expenses: ₹4821.97
Profit/(Loss) before Exceptional Items and Taxes: ₹185.40
Exceptional Items: ₹69.38 (inventory loss from fire incident)
Profit before Tax: ₹116.02 vs ₹311.72 (H1 FY26) - 62.8% decrease
Tax Expenses:
- Current Tax: ₹35.89
- Deferred Tax: -₹9.04 (credit)
Net Profit for Period: ₹89.17 vs ₹210.17 (H1 FY26) - 57.6% decrease
Earnings Per Share (EPS):
- Basic EPS: ₹0.81 vs ₹1.92 (H1 FY26)
- Diluted EPS: ₹0.81 vs ₹1.92 (H1 FY26)
Exceptional Item - Fire Incident
During the half year ended September 2026, a fire incident occurred at one of the Company's godowns situated at MIDC, Pune, resulting in damage/destruction of inventory. The estimated carrying value of inventory lost is ₹69.38 lakhs. The Company lodged an insurance claim which was approved by the insurance company in October 2026 for ₹65.41 lakhs. Since the claim approval occurred after the reporting date (September 30, 2026), the Company has not recognized any income or receivable for the insurance claim in these financial results.
Balance Sheet Position (as at September 30, 2026)
Equity:
- Share Capital: ₹1096.40 lakhs (unchanged)
- Reserves and Surplus: ₹1563.68 lakhs (vs ₹1474.51 lakhs as at March 31, 2026)
Liabilities:
- Non-current Liabilities: ₹108.64 lakhs
- Current Liabilities: ₹1274.37 lakhs
Assets:
- Non-current Assets: ₹409.62 lakhs (including Property, Plant & Equipment: ₹352.11 lakhs)
- Current Assets: ₹3633.47 lakhs (including Inventories: ₹1884.03 lakhs, Trade Receivables: ₹1194.44 lakhs, Cash & Cash Equivalents: ₹313.00 lakhs)
Cash Flow Statement
Cash Flow from Operating Activities: ₹224.46 lakhs (vs -₹276.94 lakhs in H1 FY26)
Cash Flow from Investing Activities: -₹5.17 lakhs
Cash Flow from Financing Activities: -₹63.68 lakhs
Net Increase in Cash: ₹155.61 lakhs
Auditor's Review
Rajendra B. Shah & Co., Chartered Accountants issued an unmodified review report with an Emphasis of Matter regarding the fire incident and insurance claim treatment. The auditors confirmed the financial results are prepared in accordance with applicable accounting standards and SEBI regulations.