Board Meeting Details

The Board of Directors meeting was held on November 02, 2026, commencing at 03:40 p.m. and concluding at 4:10 p.m. The meeting approved the un-audited financial results for the half year ended September 30, 2026, along with the Limited Review Report of the Statutory Auditors.

Financial Results Summary (Half Year Ended September 30, 2026)

Income Statement (₹ in Lakhs)

  • Revenue from operations: ₹136.65 (compared to ₹161.40 in H1 FY2026)
  • Other income: ₹13.64
  • Total income: ₹150.27
  • Cost of materials consumed: ₹80.42
  • Purchase of stock in trade: ₹49.14
  • Employee benefit expenses: ₹18.53
  • Finance cost: ₹5.53
  • Depreciation and amortization expense: ₹2.81
  • Other administrative expenses: ₹38.99
  • Total expenses: ₹152.76
  • Profit/(Loss) before tax: ₹2.52
  • Tax expenses:
  • Current tax: ₹0.91
  • Deferred tax: (₹0.26)
  • Net Profit/(Loss) for the period: ₹1.86
  • Earnings per equity share (₹):
  • Basic: ₹0.03
  • Diluted: ₹0.03

Comparative Financial Performance

Half Year Ended September 30, 2026 vs. September 30, 2025:

  • Revenue from operations: ₹136.65 lakh (2026) vs. ₹147.91 lakh (2025)
  • Net profit: ₹1.86 lakh (2026) vs. ₹5.50 lakh (2025)
  • EPS: ₹0.03 (2026) vs. ₹0.04 (2025)

Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹263.74 lakh
  • Net profit: ₹10.15 lakh
  • EPS: ₹0.17

Balance Sheet Position (as at September 30, 2026)

Equity and Liabilities (₹ in Lakhs)

  • Share capital: ₹591.15
  • Reserve & surplus: ₹241.98
  • Long-term borrowings: ₹13.98
  • Deferred tax liabilities (net): ₹0.06
  • Short-term borrowings: ₹108.63
  • Trade payables: ₹13.68
  • Other current liabilities: ₹9.50
  • Short-term provisions: ₹4.02
  • Total: ₹983.01

Assets (₹ in Lakhs)

  • Fixed assets: ₹62.60
  • Non-current assets: ₹143.92
  • Inventories: ₹116.38
  • Trade receivables: ₹105.65
  • Cash and cash equivalents: ₹2.17
  • Short-term loans and advances: ₹316.87
  • Other current assets: ₹235.41
  • Total: ₹983.01

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash from operating activities: (₹15.09) lakh
  • Net cash used in investing activities: ₹12.80 lakh
  • Net cash used in financing activities: (₹1.36) lakh
  • Net decrease in cash and cash equivalents: (₹3.66) lakh
  • Cash and cash equivalents at beginning: ₹5.82 lakh
  • Cash and cash equivalents at end: ₹2.17 lakh
  • Cash in hand: ₹0.19 lakh
  • Balance with banks: ₹0.21 lakh

Auditor's Review

Banka & Banka Chartered Accountants (Firm Reg. No.: 100979W) issued a limited review report stating that nothing has come to their attention causing them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Additional Notes

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on November 02, 2026.

2. Financial results prepared in accordance with Accounting Standards prescribed under Companies Act, 2013.

3. Revenues from operations are net of trade discounts/trade incentives.

4. The company operates in one business segment - Ayurveda Business.

5. Previous period figures have been regrouped/rearranged for consistency.