Financial Results Overview
Quarterly Performance (Q2 FY27 vs Q2 FY26)
- Revenue from Operations: ₹9.08 crore (decreased from ₹9.65 crore in Q2 FY26)
- Total Income: ₹9.10 crore (decreased from ₹9.65 crore in Q2 FY26)
- Profit Before Tax: ₹15.88 crore (increased from ₹7.53 crore in Q2 FY26)
- Profit After Tax: ₹15.47 lakh (decreased from ₹6.92 lakh in Q2 FY26)
- Earnings Per Share (Basic/Diluted): ₹0.32 (decreased from ₹0.14 in Q2 FY26)
Half-Year Performance (H1 FY27 vs H1 FY26)
- Revenue from Operations: ₹19.80 crore (increased from ₹16.91 crore in H1 FY26)
- Total Income: ₹19.83 crore (increased from ₹16.91 crore in H1 FY26)
- Profit Before Tax: ₹33.03 lakh (increased from ₹14.01 lakh in H1 FY26)
- Profit After Tax: ₹32.01 lakh (increased from ₹13.14 lakh in H1 FY26)
- Earnings Per Share (Basic/Diluted): ₹0.67 (increased from ₹0.27 in H1 FY26)
Expense Breakdown (Half-Year Ended September 30, 2026)
- Raw Materials Consumed: ₹8.76 crore
- Chemicals, Consumables and Stores: ₹3.84 crore
- Employee Benefit Expenses: ₹2.89 crore
- Finance Costs: ₹24.10 lakh
- Depreciation Expenses: ₹37.42 lakh
- Power, Fuel & Water: ₹74.12 lakh
- Other Expenses: ₹23.06 crore
- Total Expenses: ₹19.50 crore
Balance Sheet Position (as of September 30, 2026)
- Total Assets: ₹23.11 crore (increased from ₹21.74 crore as of March 31, 2026)
- Non-Current Assets: ₹5.03 crore
- Current Assets: ₹18.08 crore (including Inventories: ₹8.32 crore, Trade Receivables: ₹5.07 crore, Cash & Cash Equivalents: ₹98.41 lakh)
- Equity Share Capital: ₹4.83 crore (unchanged)
- Other Equity: ₹4.55 crore
- Non-Current Liabilities: ₹2.71 crore
- Current Liabilities: ₹11.03 crore
Cash Flow Statement (Half-Year Ended September 30, 2026)
- Net Cash from Operating Activities: ₹2.59 crore
- Net Cash Used in Investing Activities: ₹2.66 crore (primarily due to investment in fixed deposits: ₹2.31 crore)
- Net Cash from Financing Activities: ₹29.90 lakh (mainly from short-term loans)
- Net Increase in Cash: ₹23.14 lakh
- Cash and Cash Equivalents at End: ₹98.41 lakh
Additional Notes
1. The company operates in a single segment: Printed Circuit Boards.
2. No subsidiaries, associates, or joint ventures exist; hence, no consolidated financial results are presented.
3. Previous period figures have been re-grouped/re-arranged/recast where necessary.
4. The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
5. Tax expense for the half-year included Current Tax of ₹0.71 lakh, (Excess)/Short Provision for Tax of ₹0.03 lakh, and Deferred Tax of ₹0.98 lakh.