Company Disclosure: Unaudited Financial Results Submission

Approval Details

  • Results approved by Board of Directors at meeting held on October 7, 2026
  • Meeting commenced at 6:30 PM and concluded at 7:15 PM
  • Limited Review Report dated October 7, 2026 issued by statutory auditors VRSK & Associates
  • Results reviewed by Audit Committee before board approval

Financial Results Summary (₹ in Lakhs)

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

  • Total Income: ₹139,900.17 (Current Quarter) vs ₹15.41 (Previous Quarter) vs ₹18.58 (Corresponding Quarter)
  • Profit/(Loss) Before Tax: (₹3.21) (Current Quarter) vs ₹9.63 (Previous Quarter) vs ₹4.71 (Corresponding Quarter)
  • Net Profit/(Loss) After Tax: (₹3.21) (Current Quarter) vs ₹9.63 (Previous Quarter) vs ₹4.71 (Corresponding Quarter)
  • Earnings Per Share (Basic & Diluted): (₹0.06) (Current Quarter) vs ₹0.18 (Previous Quarter) vs ₹0.09 (Corresponding Quarter)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Total Income: ₹139,915.58 (Current Period) vs ₹36.40 (Corresponding Period)
  • Profit/(Loss) Before Tax: ₹6.43 (Current Period) vs ₹21.32 (Corresponding Period)
  • Net Profit/(Loss) After Tax: ₹6.43 (Current Period) vs ₹21.32 (Corresponding Period)
  • Earnings Per Share (Basic & Diluted): ₹0.12 (Current Period) vs ₹0.40 (Corresponding Period)

Balance Sheet Changes (September 30, 2026 vs March 31, 2026)

Assets (₹ in Lakhs)

  • Non-Current Assets: ₹479.11 vs ₹51,476.92 (decrease primarily due to reduction in investments)
  • Non-Current Financial Assets: ₹478.90 vs ₹51,476.72
  • Current Assets: ₹59,444.02 vs ₹1,99,340.64
  • Inventories: ₹58,600.00 vs ₹16,000.00
  • Cash and Cash Equivalents: ₹1.39 vs ₹3.05
  • Bank Balances (other): ₹813.16 vs ₹1,83,309.74
  • Total Assets: ₹59,923.12 vs ₹2,50,817.56

Liabilities and Equity (₹ in Lakhs)

  • Equity Share Capital: ₹526.95 (unchanged)
  • Other Equity: ₹294.32 vs ₹287.89
  • Total Equity: ₹821.27 vs ₹814.84
  • Current Financial Liabilities - Borrowings: ₹59,100.00 vs ₹2,50,000.00
  • Total Current Liabilities: ₹59,101.86 vs ₹2,50,002.72

Cash Flow Statement (H1 FY27 vs H1 FY26)

  • Net Cash from Operating Activities: (₹42,596.07) vs ₹17.35
  • Net Cash from Investing Activities: ₹233,494.40 vs (₹16.79)
  • Includes sale/purchase of shares: ₹51,000.00
  • Payment/receipts of loan & advance: ₹182,496.58
  • Net Cash from Financing Activities: (₹190,900.00) vs not provided
  • Net Increase in Cash: (₹1.67) vs ₹0.54

Auditor's Limited Review Report

VRSK & Associates issued a limited review report with an emphasis of matter stating: "Interest on loan taken is not provided." The auditors conducted their review in accordance with Standard on Review Engagements (SRE) 2410 and noted that nothing has come to their attention causing them to believe the results contain material misstatement except for the unprovided interest.

Additional Notes

  • Results prepared in compliance with Indian Accounting Standards (Ind AS)
  • Format modified to comply with SEBI circular dated July 5, 2016 and Ind AS requirements
  • Previous period figures regrouped to confirm to current period classification
  • Paid-up equity share capital: ₹526.95 lakhs (face value ₹10 per share)
  • No exceptional items or extraordinary items reported in any period
  • No discontinued operations reported