Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Date of Board Meeting / Approval: 12th November, 2026

Time of Board Meeting: 03:00 P.M. to 04:30 P.M.

Audit Opinion: Limited Review Report - No modifications or qualifications. Nothing came to attention causing belief that the statement contains material misstatement.

Auditor's Comment: The review provides moderate assurance and is less extensive than an audit. Financial results prepared in accordance with Ind-AS 34.

Key Financial Highlights [Rs. in Lacs]

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹1,164.31
  • Other Income: ₹4.63
  • Total Income: ₹1,168.99
  • Total Expenses: ₹996.72
  • Profit Before Tax: ₹172.27
  • Tax Expense: ₹26.00
  • Net Profit After Tax: ₹146.27
  • Basic EPS: ₹2.71 (before and after extraordinary items)
  • Diluted EPS: ₹2.71 (before and after extraordinary items)

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹2,105.48
  • Other Income: ₹15.35
  • Total Income: ₹2,120.83
  • Total Expenses: ₹1,883.88
  • Profit Before Tax: ₹234.95
  • Tax Expense: ₹41.81
  • Net Profit After Tax: ₹193.14
  • Basic EPS: ₹3.57 (before and after extraordinary items)
  • Diluted EPS: ₹3.57 (before and after extraordinary items)

Comparative Figures (Quarter Ended 30.09.2025):

  • Revenue from Operations: ₹538.00
  • Net Profit After Tax: ₹47.00
  • Basic EPS: ₹0.87

Segment-wise Performance:

The Company is having a single reportable segment as defined in Indian Accounting Standard-108 on "Segment Reporting" and therefore Segment Reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

Unaudited Statement of Assets & Liabilities as at 30th September, 2026:

Total Assets: ₹2,717.09 lacs (Previous Year: ₹2,968.27 lacs)

  • Non-current Assets: ₹2,083.12 lacs (Property Plant and Equipment: ₹838.12 lacs, Investments: ₹1,245.00 lacs)
  • Current Assets: ₹633.97 lacs (Inventories: ₹297.85 lacs, Trade Receivables: ₹102.89 lacs, Cash and cash equivalents: ₹11.52 lacs)

Equity and Liabilities:

  • Total Equity: ₹2,415.68 lacs (Equity Share Capital: ₹540.45 lacs, Other Equity: ₹1,875.23 lacs)
  • Non-current Liabilities: ₹110.97 lacs (Borrowings)
  • Current Liabilities: ₹190.44 lacs

Cash Flow Statement as at 30th September, 2026:

  • Net Cash from Operating Activities: ₹156.35 lacs
  • Net Cash Used in Investing Activities: ₹(466.75) lacs (primarily Purchase of Investments: ₹466.65 lacs)
  • Net Cash Used in Financing Activities: ₹(81.50) lacs (primarily Changes in borrowings: ₹75.12 lacs)
  • Net Decrease in Cash: ₹(391.89) lacs
  • Cash and cash equivalents at end: ₹17.04 lacs

Details of Equity Share Capital:

  • Paid-up Equity Share Capital: ₹540.45 lacs
  • Face Value of equity share: ₹10.00
  • Reserves excluding Revaluation Reserves: Not Specified

Auditor Information:

  • Limited Review conducted by M/s. MAPPS & CO, Chartered Accountants (FRN: 107706W)
  • Signing Partner: CA. Dashrath Patel (M. No.157842)