Company Disclosure

Financial Results Overview

Standalone Financial Results (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,839.74
  • Other Income: ₹23.66
  • Total Income: ₹2,863.40
  • Total Expenses: ₹2,745.49
  • Profit Before Tax: ₹117.91
  • Tax Expenses: ₹32.20
  • Profit for the Period: ₹85.71
  • Basic EPS: ₹0.01
  • Diluted EPS: ₹0.01

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹7,632.55
  • Other Income: ₹38.39
  • Total Income: ₹7,670.94
  • Total Expenses: ₹7,300.33
  • Profit Before Tax: ₹370.61
  • Tax Expenses: ₹95.80
  • Profit for the Period: ₹274.81
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Consolidated Financial Results (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹3,078.80
  • Other Income: ₹23.77
  • Total Income: ₹3,102.57
  • Total Expenses: ₹3,020.87
  • Profit Before Tax: ₹81.70
  • Tax Expenses: ₹32.20
  • Profit for the Period: ₹49.50
  • Basic EPS: ₹0.01
  • Diluted EPS: ₹0.01

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹7,871.61
  • Other Income: ₹38.50
  • Total Income: ₹7,910.11
  • Total Expenses: ₹7,582.40
  • Profit Before Tax: ₹327.71
  • Tax Expenses: ₹95.80
  • Profit for the Period: ₹231.91
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Balance Sheet Position (Standalone)

As at September 30, 2026 (Unaudited):

  • Total Assets: ₹10,467.17
  • Current Assets: ₹9,989.82
  • Non-Current Assets: ₹477.35
  • Total Equity: ₹7,507.68
  • Current Liabilities: ₹2,799.59
  • Non-Current Liabilities: ₹159.90

Comparative (March 31, 2026 - Audited):

  • Total Assets: ₹10,056.92
  • Current Assets: ₹9,935.91
  • Non-Current Assets: ₹121.01
  • Total Equity: ₹7,232.87
  • Current Liabilities: ₹2,824.05
  • Non-Current Liabilities: ₹0.00

Cash Flow Statements

Standalone Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: (₹715.85)
  • Net Cash Used in Investing Activities: (₹279.82)
  • Net Cash from Financing Activities: ₹898.24
  • Net Decrease in Cash: (₹97.43)

Consolidated Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: (₹834.24)
  • Net Cash Used in Investing Activities: (₹132.47)
  • Net Cash from Financing Activities: ₹899.68
  • Net Decrease in Cash: (₹67.03)

Subsidiary Information

The consolidated results include Elementures Foodstuff Trading LLC, Dubai, a wholly-owned subsidiary:

  • Total Assets: ₹598.96 lakhs
  • Net Assets: ₹278.37 lakhs
  • Net Cash Inflow for H1: ₹30.40 lakhs
  • Total Revenue (Q2/H1): ₹239.06 lakhs
  • Net Loss After Tax (Q2/H1): (₹36.21)/(₹42.70) lakhs
  • Total Comprehensive Income (Q2/H1): (₹35.70)/(₹40.11) lakhs

Related Party Transactions (Half Year Ended September 30, 2026)

Significant transactions include:

  • Loan given to Growventure Future Private Limited (Promoter Group): ₹1,403.50 lakhs
  • Loan taken from Growventure Future Private Limited: ₹70.00 lakhs
  • Interest income from Growventure Future Private Limited: ₹14.03 lakhs
  • Director remuneration to Mukesh Patwa and Lokesh Patwa: ₹4.20 lakhs each
  • Rent payments to Vikram Bajaj and Vinita Bajaj: ₹0.30 lakhs each
  • Salary to Company Secretary Sunita Gupta Maskara: ₹3.70 lakhs

Business Segment Information

The company operates in a single business segment: "Trading of Fruits & other Agri Products" as per Ind AS 108.

Additional Information

  • Paid-up Equity Share Capital: ₹642.22 lakhs (Face Value ₹1/- each)
  • Previous period figures have been regrouped/reclassified for consistency
  • Earnings per share for interim periods are not annualized