Key Financial Figures

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from Operations: ₹293.64 lakh (Q2 FY27) vs ₹314.10 lakh (Q2 FY26) vs ₹244.15 lakh (Q1 FY27)
  • Interest Income: ₹90.51 lakh (Q2 FY27) vs ₹44.52 lakh (Q2 FY26) vs ₹92.40 lakh (Q1 FY27)
  • Dividend Income: ₹1.49 lakh (Q2 FY27) vs ₹0.25 lakh (Q2 FY26) vs ₹0.81 lakh (Q1 FY27)
  • Sale of Share/Service: ₹202.98 lakh (Q2 FY27) vs ₹269.56 lakh (Q2 FY26) vs ₹151.67 lakh (Q1 FY27)
  • Other Income: ₹0.76 lakh (Q2 FY27) vs ₹23.40 lakh (Q2 FY26) vs ₹11.29 lakh (Q1 FY27)
  • Total Income: ₹293.72 lakh (Q2 FY27) vs ₹316.44 lakh (Q2 FY26) vs ₹245.28 lakh (Q1 FY27)
  • Total Expenses: ₹291.24 lakh (Q2 FY27) vs ₹340.18 lakh (Q2 FY26) vs ₹241.03 lakh (Q1 FY27)
  • Finance Cost: ₹99.23 lakh (Q2 FY27) vs ₹51.05 lakh (Q2 FY26) vs ₹85.26 lakh (Q1 FY27)
  • Purchase of Stock in Trade: ₹218.46 lakh (Q2 FY27) vs ₹813.18 lakh (Q2 FY26) vs ₹499.90 lakh (Q1 FY27)
  • Employee Benefit Expense: ₹2.98 lakh (Q2 FY27) vs ₹1.37 lakh (Q2 FY26) vs ₹2.06 lakh (Q1 FY27)
  • Profit/(Loss) before tax: ₹2.48 lakh profit (Q2 FY27) vs ₹237.42 lakh loss (Q2 FY26) vs ₹4.25 lakh profit (Q1 FY27)
  • Tax Expense: ₹33.91 lakh (Q2 FY27) vs ₹40.57 lakh credit (Q2 FY26) vs ₹31.40 lakh (Q1 FY27)
  • Net Profit/(Loss) for the quarter: ₹9.08 lakh loss (Q2 FY27) vs ₹196.85 lakh loss (Q2 FY26) vs ₹11.09 lakh profit (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Total Revenue from Operations: ₹537.79 lakh (H1 FY27) vs ₹392.63 lakh (H1 FY26)
  • Total Income: ₹538.99 lakh (H1 FY27) vs ₹394.39 lakh (H1 FY26)
  • Total Expenses: ₹532.26 lakh (H1 FY27) vs ₹422.40 lakh (H1 FY26)
  • Profit/(Loss) before tax: ₹6.73 lakh profit (H1 FY27) vs ₹280.07 lakh loss (H1 FY26)
  • Net Profit/(Loss) for the period: ₹2.03 lakh profit (H1 FY27) vs ₹230.44 lakh loss (H1 FY26)

Annual Comparison (H1 FY27 vs FY26)

  • FY26 Audited Net Profit: ₹460.65 lakh
  • FY26 Audited Total Income: ₹1,570.14 lakh

Earnings Per Share

  • Basic EPS: ₹0.34 (Q2 FY27), ₹1.82 (Q1 FY27), ₹(1.44) (Q2 FY26), ₹2.16 (H1 FY27), ₹(1.29) (H1 FY26), ₹3.68 (FY26)
  • Diluted EPS: Same as basic EPS
  • Paid-up equity share capital: ₹130.00 lakh (13,000,100 equity shares of ₹10 each)

Assets and Liabilities Position (as at 30th September 2026)

Assets

  • Total Assets: ₹4,872.85 lakh (vs ₹3,960.73 lakh as at 31st March 2026)
  • Financial Assets: ₹3,752.68 lakh
  • Cash and Cash Equivalents: ₹0.15 lakh
  • Bank balances other than cash: ₹73.33 lakh
  • Loans: ₹3,367.90 lakh
  • Investments: ₹298.39 lakh
  • Other financial assets: ₹12.91 lakh
  • Non-Financial Assets: ₹1,120.17 lakh
  • Inventories: ₹926.50 lakh
  • Property, Plant and Equipment: ₹0.34 lakh
  • Other non-financial assets: ₹193.24 lakh

Liabilities and Equity

  • Total Liabilities: ₹4,491.33 lakh
  • Financial liabilities: ₹4,280.28 lakh (mainly other financial liabilities: ₹4,270.57 lakh)
  • Non-financial liabilities: ₹211.05 lakh
  • Equity: ₹381.52 lakh
  • Equity Share Capital: ₹130.00 lakh
  • Other Equity: ₹251.52 lakh

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

  • Cash flow from Operating Activities: ₹126.27 lakh
  • Cash flow from Investing Activities: ₹(91.46) lakh
  • Cash flow from Financing Activities: ₹0.00 lakh
  • Net cash inflow during period: ₹34.82 lakh
  • Closing cash and cash equivalents: ₹73.48 lakh

Additional Information

  • Board Meeting Details: Held on 6th November 2026 from 12:10 pm to 1:15 pm
  • Dividend Declaration: Final dividend of ₹0.05 per equity share declared at AGM held on 29th September 2026
  • Auditor Review: V S S B & Associates (Firm Registration No. 121356W) issued unmodified review report (UDIN: 26138132EOCJPZ8253)
  • Segment Information: Company operates in a single segment
  • Accounting Standards: Financial results prepared in accordance with Ind AS prescribed under Companies Act, 2013 and SEBI LODR Regulations
  • Cash Flow Statement: Prepared under Indirect Method as per Ind AS-7, approved by Board but not reviewed by Statutory Auditors