Key Financial Figures - Standalone (₹ in lakhs)

Balance Sheet Position as of September 30, 2026:

  • Total Assets: ₹15,712.71 (vs. ₹10,953.50 as of March 31, 2026)
  • Property, plant and equipment: ₹384.05 (vs. ₹312.51)
  • Right-of-use assets: ₹131.71 (vs. ₹166.67)
  • Intangible assets: ₹305.06 (vs. ₹82.43)
  • Inventories: ₹2,548.65 (vs. ₹1,974.43)
  • Trade receivables: ₹5,357.04 (vs. ₹4,896.05)
  • Cash and cash equivalents: ₹75.36 (vs. ₹205.34)
  • Total Equity: ₹9,623.61 (vs. ₹8,780.04)
  • Borrowings: ₹1,857.67 (vs. ₹900.88)
  • Total Liabilities: ₹4,089.11 (vs. ₹2,215.30)

Profit and Loss for Half Year Ended September 30, 2026:

  • Revenue from operations: ₹8,169.77
  • Other income: ₹56.36
  • Total income: ₹8,226.13 (vs. ₹5,720.52 in H1 FY26)
  • Total expenses: ₹7,157.89
  • Profit before tax: ₹1,068.24 (vs. ₹1,104.37 in H1 FY26)
  • Current tax: ₹243.56
  • Deferred tax credit: ₹(19.57)
  • Profit after tax: ₹844.25 (vs. ₹830.83 in H1 FY26)
  • Earnings per share (Basic): ₹4.72
  • Earnings per share (Diluted): ₹4.72

Cash Flow Statement for Half Year Ended September 30, 2026:

  • Net cash outflow from operating activities: ₹(351.72)
  • Net cash outflow from investing activities: ₹(597.45)
  • Net cash inflow from financing activities: ₹819.19
  • Net decrease in cash and cash equivalents: ₹(129.97)

Key Financial Figures - Consolidated (₹ in lakhs)

Balance Sheet Position as of September 30, 2026:

  • Total Assets: ₹15,715.04 (vs. ₹10,997.32 as of March 31, 2026)
  • Total Equity: ₹9,625.55 (including Non-Controlling Interest of ₹1.99)
  • Total Liabilities: ₹4,089.50

Profit and Loss for Half Year Ended September 30, 2026:

  • Total income: ₹8,226.35
  • Profit before tax: ₹1,068.46
  • Profit after tax: ₹844.92
  • Profit attributable to equity shareholders: ₹844.38
  • Profit attributable to non-controlling interests: ₹0.04

Dates of Action

  • Board Meeting Date: November 12, 2026 (3:00 PM to 4:00 PM)
  • Period Ended: September 30, 2026
  • Auditor Review Report Date: November 12, 2026

Parties Involved

  • Subsidiary: Game Changers Retails Private Limited (incorporated February 18, 2026; 80% owned)
  • Statutory Auditors: PBSKG & Company, Chartered Accountants
  • Stock Exchange: BSE Limited (SME Platform)
  • Key Personnel: Mr. Sanjeev Goel (Managing Director), Divya Gaur (Company Secretary and Compliance Officer)

Additional Information

  • The company completed its Initial Public Offer (IPO) in the previous year, aggregating ₹25,483.52 lakhs, comprising a fresh issue of 53,76,000 equity shares of face value ₹10 each at an issue price of ₹102 per share.
  • The company's equity shares were listed on the SME Platform of BSE Limited with effect from November 4, 2025.
  • The company operates in a single reportable segment: trading of textiles and fabrics.
  • There were no investor complaints received/pending as of September 30, 2026.
  • The subsidiary, Game Changers Retails Private Limited, had minimal impact on consolidated results with total assets of ₹10.32 lakhs and net profit after tax of ₹0.22 lakhs for the half year ended September 30, 2026.