Financial Performance Summary

Quarter Ended September 30, 2026 (Unaudited)

  • Total Income: ₹17.31 lakhs
  • Profit Before Tax: ₹(8.16) lakhs (loss)
  • Total Tax Expenses: ₹1.15 lakhs
  • Profit for the Period from Continuing Operations: ₹(7.31) lakhs (loss)
  • Basic Earnings per Share from Continuing Operations: ₹(0.001)
  • Diluted Earnings per Share from Continuing Operations: ₹(0.001)

Quarter Ended September 30, 2025 (Unaudited)

  • Total Income: ₹472.63 lakhs
  • Profit Before Tax: ₹3.41 lakhs
  • Total Tax Expenses: ₹1.15 lakhs
  • Profit for the Period from Continuing Operations: ₹3.26 lakhs
  • Basic Earnings per Share from Continuing Operations: ₹0.0004
  • Diluted Earnings per Share from Continuing Operations: ₹0.0004

Half Year Ended September 30, 2026 (Unaudited)

  • Total Income: ₹14.05 lakhs
  • Profit Before Tax: ₹(1.05) lakhs (loss)
  • Total Tax Expenses: ₹0.00
  • Profit for the Period from Continuing Operations: ₹(1.05) lakhs (loss)
  • Basic Earnings per Share from Continuing Operations: ₹(0.001)
  • Diluted Earnings per Share from Continuing Operations: ₹(0.001)

Half Year Ended September 30, 2025 (Unaudited)

  • Total Income: ₹1,812.38 lakhs
  • Profit Before Tax: ₹291.53 lakhs
  • Total Tax Expenses: ₹75.80 lakhs
  • Profit for the Period from Continuing Operations: ₹215.73 lakhs
  • Basic Earnings per Share from Continuing Operations: ₹0.03
  • Diluted Earnings per Share from Continuing Operations: ₹0.03

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹10,163.56 lakhs
  • Non-current Assets: ₹69.12 lakhs (including Capital Work-in-process: ₹20.81 lakhs)
  • Current Assets: ₹10,094.44 lakhs (including Inventories: ₹6,358.02 lakhs, Cash and cash equivalents: ₹0.90 lakhs)
  • Equity: ₹9,404.64 lakhs (Share capital: ₹7,712.00 lakhs)
  • Non-current Liabilities: ₹101.43 lakhs
  • Current Liabilities: ₹657.49 lakhs (including Borrowings: ₹404.18 lakhs, Trade Payables: ₹242.70 lakhs)

Cash Flow Statement

  • Net Cash from Operating Activities: ₹(5.36) lakhs (outflow)
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹0.00
  • Opening Cash Balance: ₹6.26 lakhs
  • Closing Cash Balance: ₹0.90 lakhs

Related Party Transactions (Half-yearly disclosure)

  • Sitting Fees to Directors: ₹0.24 lakhs each to Ms. Apra Sharma and Mr. Peeyush Sethia
  • Salary to Director: ₹3.00 lakhs to Mr. Mahesh Patel (closing balance: ₹964 lakhs)

Additional Information

  • Face value of equity shares: ₹10
  • Previous period figures have been regrouped where necessary
  • Earnings per share for prior periods restated considering face value of ₹10 per share in accordance with Ind AS 33
  • The company's registered office is at A-207, Infinity Tower, Corporate Road, Prahalad Nagar, Satellite, Ahmedabad-380015