Financial Results Summary (Rupees in Lakh Except EPS)

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

  • Revenue From Operations: ₹8.87 (Q2 FY27) vs ₹12.66 (Q1 FY27) vs ₹3.86 (Q2 FY26)
  • Other Income: ₹0.02 (Q2 FY27) vs ₹0.00 (Q1 FY27) vs ₹0.02 (Q2 FY26)
  • Total Revenue: ₹8.89 (Q2 FY27) vs ₹12.66 (Q1 FY27) vs ₹3.88 (Q2 FY26)
  • Purchase of Stock in Trade: ₹10.47 (Q2 FY27) vs ₹10.06 (Q1 FY27) vs ₹3.26 (Q2 FY26)
  • Employee Benefits Expenses: ₹1.20 (consistent across all quarters)
  • Listing Fees: ₹0.00 (Q2 FY27) vs ₹3.25 (Q1 FY27) vs ₹0.00 (Q2 FY26)
  • Other Expenses: ₹0.79 (Q2 FY27) vs ₹1.33 (Q1 FY27) vs ₹2.17 (Q2 FY26)
  • Net Profit/(Loss): -₹2.96 (Q2 FY27) vs ₹1.61 (Q1 FY27) vs -₹4.81 (Q2 FY26)
  • Basic & Diluted EPS: -₹0.002 (Q2 FY27) vs ₹0.001 (Q1 FY27) vs -₹0.004 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue From Operations: ₹21.53 (H1 FY27) vs ₹3.86 (H1 FY26)
  • Other Income: ₹0.02 (H1 FY27) vs ₹0.05 (H1 FY26)
  • Total Revenue: ₹21.55 (H1 FY27) vs ₹3.91 (H1 FY26)
  • Purchase of Stock in Trade: ₹20.53 (H1 FY27) vs ₹9.527 (H1 FY26)
  • Employee Benefits Expenses: ₹2.40 (H1 FY27) vs ₹2.40 (H1 FY26)
  • Listing Fees: ₹3.25 (H1 FY27) vs ₹3.25 (H1 FY26)
  • Other Expenses: ₹2.12 (H1 FY27) vs ₹3.70 (H1 FY26)
  • Net Profit/(Loss): -₹1.35 (H1 FY27) vs -₹10.75 (H1 FY26)
  • Basic & Diluted EPS: -₹0.001 (H1 FY27) vs -₹0.008 (H1 FY26)

Annual Comparison (FY26 Audited):

  • Total Revenue: ₹53.43
  • Net Profit/(Loss): -₹7.03
  • Basic & Diluted EPS: -₹0.005

Capital Structure

  • Paid-up Equity Share Capital (Face Value ₹1): Consistent at ₹1,306.00 lakh across all periods
  • Reserves (excluding revaluation): -₹1,307.42 (Sep 2026) vs -₹1,306.07 (Mar 2026)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹23.30 lakh (vs ₹19.22 lakh as at March 31, 2026)
  • Inventories: ₹15.34 lakh (vs ₹9.95 lakh as at March 31, 2026)
  • Cash and Bank Equivalents: ₹0.65 lakh (vs ₹1.73 lakh as at March 31, 2026)
  • Total Equity: -₹1.42 lakh (vs -₹0.07 lakh as at March 31, 2026)
  • Current Financial Liabilities:
  • Borrowings: ₹13.50 lakh (consistent with March 2026)
  • Trade Payables: ₹10.79 lakh (vs ₹5.47 lakh as at March 31, 2026)
  • Other Current Liabilities: ₹0.43 lakh (vs ₹0.32 lakh as at March 31, 2026)

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

  • Net Cash Used in Operating Activities: -₹1.08 lakh (vs -₹8.02 lakh in H1 FY26)
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹0.00
  • Cash and Cash Equivalents at End: ₹0.65 lakh (comprising Cash on Hand: ₹0.05 lakh, Bank Balances: ₹0.60 lakh)

Auditor's Review

Singhvi & Sancheti, Chartered Accountants (FRN No. 110286W), issued a limited review report stating that nothing has come to their attention that causes them to believe that the unaudited financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.