Board Meeting Details

The Board Meeting was held on Saturday, November 14, 2026, from 4:30 PM to 5:30 PM at the company's registered office in Paddhari, Rajkot, Gujarat.

Financial Results Approval

The Board approved the following documents:

  • Un-audited Standalone Financial Results for H1 FY27 ended September 30, 2026
  • Un-audited Consolidated Financial Results for H1 FY27 ended September 30, 2026
  • Limited review reports from statutory auditors for both standalone and consolidated results

Standalone Financial Performance (Amount in ₹ Lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹15,317.62 (H1 FY27) vs ₹12,267.95 (H1 FY26)
  • Other income: ₹16.39 (H1 FY27) vs ₹94.61 (H1 FY26)
  • Total income: ₹15,334.01 (H1 FY27) vs ₹12,362.56 (H1 FY26)
  • Total expenses: ₹16,114.39 (H1 FY27) vs ₹12,168.43 (H1 FY26)
  • Profit before tax: (₹780.38) loss (H1 FY27) vs ₹194.13 profit (H1 FY26)
  • Tax expense: ₹0.00 (H1 FY27) vs ₹48.92 (H1 FY26)
  • Profit for the period: (₹780.38) loss (H1 FY27) vs ₹145.21 profit (H1 FY26)

Key Expense Breakdown:

  • Cost of materials consumed: ₹15,666.10
  • Employee benefits expense: ₹21.98
  • Finance costs: ₹19.06
  • Depreciation and amortization: ₹24.97

Per Share Data:

  • Basic EPS: (₹1.04) vs ₹1.94 (H1 FY26)
  • Diluted EPS: (₹1.04) vs ₹1.94 (H1 FY26)

Ratios:

  • Debt Equity Ratio: 0.08 vs 0.03 (H1 FY26)
  • Debt Service Coverage Ratio: 2.38 vs 11.47 (H1 FY26)
  • Interest Service Coverage: (39.96) vs 10.58 (H1 FY26)

Standalone Balance Sheet Position (as of September 30, 2026)

Equity and Liabilities (₹ Lakhs):

  • Shareholder's Funds: ₹10,183.60
  • Share Capital: ₹748.00
  • Reserves and Surplus: ₹9,399.04
  • Non-current Liabilities: ₹814.89 (Long-term borrowings)
  • Current Liabilities: ₹4,131.05
  • Trade Payables: ₹4,107.33

Assets (₹ Lakhs):

  • Non-current Assets: ₹2,654.71 (Property, Plant and Equipment)
  • Current Assets: ₹12,474.83
  • Current investments: ₹881.42
  • Inventories: ₹786.97
  • Trade receivables: ₹5,327.81
  • Cash and cash equivalents: ₹79.59
  • Short-term loans and advances: ₹5,290.90

Standalone Cash Flow Statement (H1 FY27)

  • Cash from operating activities: ₹2,235.36
  • Cash used in investing activities: (₹2,667.36)
  • Cash from financing activities: ₹467.52
  • Net increase in cash: ₹35.52

Consolidated Financial Performance (Amount in ₹ Lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹16,877.24 (H1 FY27) vs ₹5,464.84 (H1 FY26)
  • Other income: ₹18.34 (H1 FY27) vs ₹84.43 (H1 FY26)
  • Total income: ₹16,895.58 (H1 FY27) vs ₹5,549.27 (H1 FY26)
  • Total expenses: ₹17,620.03 (H1 FY27) vs ₹5,318.24 (H1 FY26)
  • Profit before tax: (₹724.45) loss (H1 FY27) vs ₹231.03 profit (H1 FY26)
  • Tax expense: ₹0.00 (H1 FY27) vs ₹60.07 (H1 FY26)
  • Profit for the period: (₹724.45) loss (H1 FY27) vs ₹170.96 profit (H1 FY26)

Per Share Data:

  • Basic EPS: (₹0.97) vs ₹3.04 (H1 FY26)
  • Diluted EPS: (₹0.97) vs ₹3.04 (H1 FY26)

Ratios:

  • Debt Equity Ratio: 0.11 vs 0.14 (H1 FY26)
  • Debt Service Coverage Ratio: (29.59) vs 11.28 (H1 FY26)
  • Interest Service Coverage Ratio: (30.75) vs 10.36 (H1 FY26)

Consolidated Balance Sheet Position (as of September 30, 2026)

Equity and Liabilities (₹ Lakhs):

  • Shareholder's Funds: ₹10,288.93
  • Share Capital: ₹811.69
  • Reserves and Surplus: ₹9,477.24
  • Non-current Liabilities: ₹338.85 (Long-term borrowings)
  • Current Liabilities: ₹6,069.24
  • Trade Payables: ₹5,205.59

Assets (₹ Lakhs):

  • Non-current Assets: ₹2,662.11 (Property, Plant and Equipment)
  • Current Assets: ₹14,034.91
  • Current investments: ₹975.07
  • Inventories: ₹1,676.51
  • Trade receivables: ₹5,957.37
  • Cash and cash equivalents: ₹114.52
  • Short-term loans and advances: ₹5,190.96

Consolidated Cash Flow Statement (H1 FY27)

  • Cash used in operating activities: (₹139.57)
  • Cash used in investing activities: (₹2,132.11)
  • Cash from financing activities: ₹1,676.17
  • Net decrease in cash: (₹595.51)

Subsidiary Information

The consolidated results include:

1. Gabriel Pet Straps Limited (Parent Company)

2. Gabriel Ingrevia Limited (Wholly owned subsidiary, incorporated April 09, 2025)

3. Drug Centre (Partnership firm where Gabriel Ingrevia Limited holds 95% stake)

Additional Notes

  • The company operates in the manufacturing of PET straps business segment
  • No investor complaints were received/pending as of September 30, 2026
  • The company is listed on the SME Platform of BSE and is not required to comply with Indian Accounting Standards (Ind AS)
  • Financial results will be available on the company's website: www.Gabrielpetstraps.com
  • The limited review was conducted by Pranav R Shah & Co., Chartered Accountants