Key Dates

  • Board Meeting Date: November 13, 2026 (3:45 PM to 4:15 PM)
  • Financial Period: Half year ended September 30, 2026
  • Auditor Review Date: November 13, 2026

Parties Involved

  • Statutory Auditors: M/S Goel Vinay & Associates, Chartered Accountants
  • Subsidiaries Included in Consolidation: Greenkashi Bio Energy Private Limited (100% ownership), Tritech Industrial Solutions Private Limited (76% ownership)

Quantitative Figures - Standalone Results (Amount in ₹ Lakhs)

Income Statement Highlights

For Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹445.10
  • Other Income: ₹63.88
  • Total Revenue: ₹508.99
  • Total Expenses: ₹499.84
  • Purchase of Stock-in-Trade: ₹402.69
  • Employee Benefits Expenses: ₹19.90
  • Finance Costs: ₹30.49
  • Depreciation and Amortization: ₹6.41
  • Other Expenses: ₹53.15
  • Profit Before Tax: ₹9.15
  • Tax Expense: ₹2.30
  • Current Tax: ₹2.51
  • Deferred Tax: ₹(0.21)
  • Profit After Tax: ₹6.85
  • Basic EPS: ₹0.05
  • Diluted EPS: ₹0.05

Comparative Figures:

  • Half Year Ended September 30, 2025: Revenue ₹1,162.06, PAT ₹22.57
  • Year Ended March 31, 2026 (Audited): Revenue ₹1,938.96, PAT ₹131.30

Balance Sheet Position as of September 30, 2026 (Unaudited)

  • Share Capital: ₹1,298.92
  • Reserves and Surplus: ₹8,708.14
  • Amount Received Against Share Warrant: ₹272.27
  • Total Equity: ₹10,279.33
  • Short Term Borrowings: ₹570.38
  • Trade Payables: ₹700.54
  • Other Current Liabilities: ₹278.98
  • Total Liabilities: ₹11,829.24

Assets Position as of September 30, 2026 (Unaudited)

  • Fixed Assets: ₹57.93
  • Non-Current Investments: ₹7,789.15
  • Deferred Tax Assets: ₹1.20
  • Other Non-Current Assets: ₹53.25
  • Inventories: ₹135.07
  • Trade Receivables: ₹2,765.17
  • Total Assets: ₹11,829.24

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

  • Net Cash Used in Operating Activities: ₹(108.16)
  • Net Cash Used in Investing Activities: ₹(0.88)
  • Net Cash from Financing Activities: ₹96.56
  • Net Decrease in Cash: ₹(12.48)
  • Cash at End of Period: ₹68.63

Quantitative Figures - Consolidated Results (Amount in ₹ Lakhs)

Income Statement Highlights

For Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹1,480.23
  • Other Income: ₹68.53
  • Total Revenue: ₹1,548.76
  • Total Expenses: ₹1,450.27
  • Cost of Material Consumed: ₹224.39
  • Purchase of Stock-in-Trade: ₹481.89
  • Employee Benefits Expenses: ₹510.47
  • Finance Costs: ₹53.63
  • Depreciation and Amortization: ₹67.58
  • Other Expenses: ₹211.06
  • Profit Before Tax: ₹98.49
  • Tax Expense: ₹60.16
  • Current Tax: ₹24.44
  • Deferred Tax: ₹35.72
  • Profit After Tax: ₹38.33
  • Basic EPS: ₹0.30
  • Diluted EPS: ₹0.30

Comparative Figures:

  • Half Year Ended September 30, 2025: Revenue ₹1,907.06, PAT ₹10.99
  • Year Ended March 31, 2026 (Audited): Revenue ₹3,759.70, PAT ₹75.20

Consolidated Balance Sheet as of September 30, 2026 (Unaudited)

  • Total Equity: ₹10,262.46
  • Short Term Borrowings: ₹1,178.42
  • Trade Payables: ₹790.22
  • Other Current Liabilities: ₹363.40
  • Total Liabilities: ₹12,594.50

Consolidated Assets as of September 30, 2026 (Unaudited)

  • Fixed Assets: ₹621.23
  • Non-Current Investments: ₹6,302.48
  • Other Non-Current Assets: ₹339.32
  • Inventories: ₹423.27
  • Trade Receivables: ₹3,146.24
  • Cash and Cash Equivalents: ₹253.62
  • Total Assets: ₹12,594.50

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

  • Net Cash Used in Operating Activities: ₹(224.30)
  • Net Cash Used in Investing Activities: ₹(63.04)
  • Net Cash from Financing Activities: ₹232.20
  • Net Decrease in Cash: ₹(55.14)
  • Cash at End of Period: ₹253.62

Segment Information

The company has only one reportable segment as the primary segment - Trading of Food Grains and Fuel Oils.

Accounting Policies and Notes

1. Financial results were reviewed by the Audit Committee and approved by the Board of Directors

2. Prepared in accordance with Accounting Standards prescribed under Section 133 of Companies Act, 2013

3. Company is exempt from adoption of IND AS as it is listed on SME Exchange

4. Figures for previous periods have been regrouped and rearranged where necessary

5. Financial statements prepared in accordance with applicable Accounting Standards issued by ICAI

Auditor Qualification

For the consolidated results, the auditors noted they did not review the financial results of Tritech Industrial Solutions Private Limited for the half year ended September 30, 2026. These financial results were reviewed by other auditors, and their review reports were furnished by management.