Board Meeting Details

The Board of Directors meeting was held on Monday, November 02, 2026, commencing at 04:00 PM and concluding at 05:00 PM. The Board considered and approved:

  • Unaudited Financial Statements (Standalone and Consolidated) along with Limited Review Report for quarter and half year ended September 30, 2026
  • Disclosure of Related Party Transaction for half year ended September 30, 2026

Financial Results - Standalone (Quarter Ended September 30, 2026)

  • Total Income: ₹2,054.29 lakh (₹2,042.23 revenue from operations + ₹12.06 other income)
  • Net Profit/(Loss) before tax: (₹5.89) lakh
  • Net Profit/(Loss) after tax: (₹5.29) lakh
  • Total Comprehensive Income: (₹5.29) lakh
  • Earnings Per Share (Basic): (₹0.00)
  • Earnings Per Share (Diluted): (₹0.00)
  • Equity Share Capital: ₹1,427.33 lakh (Face value ₹1 each)
  • Reserves: ₹893.27 lakh

Financial Results - Consolidated (Quarter Ended September 30, 2026)

  • Total Income: ₹2,054.29 lakh
  • Net Profit/(Loss) before tax: (₹5.89) lakh
  • Net Profit/(Loss) after tax: (₹5.29) lakh
  • Share of profit in associate: ₹11.47 lakh
  • Profit for the year: ₹6.18 lakh
  • Total Comprehensive Income: (₹5.29) lakh
  • Earnings Per Share (Basic): (₹0.00)
  • Earnings Per Share (Diluted): (₹0.00)
  • Equity Share Capital: ₹1,427.33 lakh
  • Reserves: ₹1,109.84 lakh

Half Year Performance (April 1, 2026 - September 30, 2026)

Standalone:

  • Total Income: ₹4,012.72 lakh
  • Net Profit after tax: ₹33.18 lakh
  • EPS (Basic): ₹0.02

Consolidated:

  • Total Income: ₹4,012.72 lakh
  • Net Profit after tax: ₹93.64 lakh
  • EPS (Basic): ₹0.07

Comparative Performance

Quarterly Comparison (Standalone):

  • Q2 FY27 Net Loss: (₹5.29) lakh vs Q1 FY27 Net Profit: ₹38.47 lakh vs Q2 FY26 Net Profit: ₹53.75 lakh
  • Q2 FY27 Total Income: ₹2,054.29 lakh vs Q1 FY27: ₹1,958.43 lakh vs Q2 FY26: ₹1,220.97 lakh

Expense Breakdown (Standalone Q2 FY27)

  • Cost of materials consumed: ₹81.55 lakh
  • Purchases of Stock-in-Trade: ₹2,326.05 lakh
  • Employee benefits expense: ₹9.38 lakh
  • Finance Cost: ₹36.52 lakh
  • Depreciation: ₹4.33 lakh
  • Other Expenses: ₹8.32 lakh

Auditor Review

Statutory Auditors V.N Purohit & Co., Chartered Accountants (FRN: 304040E) issued limited review reports on both standalone and consolidated financial results with unmodified opinion. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.

Consolidated Entity Details

The consolidated results include the Company's share of net profit/(loss) after tax of ₹6.18 lakh for the quarter ended September 30, 2026, and ₹93.64 lakh for the six months ended September 30, 2026, in respect of one associate: Wroley E India Private Limited.

Additional Information

  • The company is primarily engaged in trading of aluminium hardware and allied products under a single operating segment
  • Figures for previous periods have been regrouped where necessary to conform to current period classification
  • Results prepared in compliance with Indian Accounting Standards (Ind AS)