Key Financial Figures - Consolidated
Income Statement (₹ lakh):
- Revenue from operations: ₹1,15,187.94 (Q1 FY27) vs ₹95,155.19 (Q1 FY26) - 21.1% increase
- Other income: ₹174.01 (Q1 FY27) vs ₹231.50 (Q1 FY26)
- Total income: ₹1,15,361.95 (Q1 FY27) vs ₹95,386.69 (Q1 FY26)
Expenses (₹ lakh):
- Cost of materials consumed: ₹50,929.95
- Excise duty on sales: ₹36,309.53
- Employee benefits expense: ₹3,079.40
- Finance costs: ₹1,565.91
- Depreciation and amortization: ₹2,644.02
- Other expenses: ₹15,092.14
- Total expenses: ₹1,11,643.65
Profitability (₹ lakh):
- Profit before tax: ₹3,634.42 (Q1 FY27) vs ₹2,302.08 (Q1 FY26) - 57.9% increase
- Tax expense: ₹986.36 (Current tax: ₹797.51, Deferred tax: ₹188.85)
- Profit after tax: ₹2,648.06 (Q1 FY27) vs ₹1,768.98 (Q1 FY26) - 49.7% increase
- Total comprehensive income: ₹2,657.26
Earnings Per Share (₹):
- Basic EPS: ₹9.14 (Q1 FY27) vs ₹6.16 (Q1 FY26)
- Diluted EPS: ₹9.13 (Q1 FY27) vs ₹6.14 (Q1 FY26)
Key Financial Figures - Standalone
Income Statement (₹ lakh):
- Revenue from operations: ₹1,15,183.68
- Profit after tax: ₹2,755.16
- Basic EPS: ₹9.48
- Diluted EPS: ₹9.46
Segment Information - Standalone
Revenue (₹ lakh):
- Manufacturing segment: ₹47,201.29 (net)
- Consumer segment: ₹31,674.48
- Excise duty on sales: ₹36,307.91
Segment Results - EBITDA (₹ lakh):
- Manufacturing: ₹3,687.29
- Consumer: ₹4,264.00
Capital Structure Impact
- Paid-up equity share capital: ₹2,908.03 lakh (29,080,341 equity shares of ₹10 each)
- During the quarter, the company allotted 12,373 equity shares of ₹10 each upon exercise of stock options under Employee Stock Option Plan 2021
- Equity share capital increased from 29,067,968 shares to 29,080,341 shares
Regulatory and Legal Matters
Income Tax Assessment:
- Income Tax Department conducted search and seizure operation from January 30, 2023 to February 3, 2023 under section 132 of Income-tax Act, 1961
- Assessment orders received in April 2024 for AY 2014-15 to AY 2023-24 disallowing certain expenses
- No tax demand for AY 2014-15 to AY 2020-21
- Aggregate tax demand of ₹4,093.82 lakh for remaining 3 assessment years
- Company has paid ₹3,043.76 lakh under protest
- Appeal filed before Commissioner of Income Tax (Appeals) during FY2025
- Management believes it can succeed in appeals and has made no provision in financial results
Subsidiary and Joint Venture Information
- Subsidiary: Bored Beverages Private Limited (total revenues ₹4.26 lakh, net loss ₹23.22 lakh for the quarter)
- Joint Venture: Globus ANSA Private Limited
- Financial results of one subsidiary reviewed by other auditor