Financial Results Overview

Quarterly Performance (Q2 FY27)

  • Total Income: ₹62.34 lakh (comprising ₹0 from revenue from operations and ₹62.34 lakh from other income)
  • Total Expenditure: ₹39.29 lakh (including employee benefits ₹10.23 lakh, finance costs ₹9.46 lakh, depreciation ₹4.68 lakh, and other expenditure ₹14.92 lakh)
  • Profit Before Tax: ₹23.05 lakh
  • Tax Expenses: ₹0.00
  • Net Profit After Tax: ₹23.05 lakh
  • Basic and Diluted EPS: ₹0.15
  • Total Comprehensive Income: ₹23.05 lakh

Half-Yearly Performance (H1 FY27)

  • Total Income: ₹218.29 lakh (₹94.15 lakh from revenue from operations and ₹124.14 lakh from other income)
  • Total Expenditure: ₹167.02 lakh
  • Profit Before Tax: ₹51.27 lakh
  • Net Profit After Tax: ₹51.27 lakh
  • Basic and Diluted EPS: ₹0.34

Comparative Figures

  • Previous quarter (Q1 FY26): Net profit ₹28.22 lakh
  • Year-ago quarter (Q2 FY25): Net profit ₹20.30 lakh
  • Full year FY26 (audited): Net profit ₹71.49 lakh

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹1,690.27 lakh
  • Non-Current Assets: ₹1,536.38 lakh (including property, plant & equipment ₹257.66 lakh, loans & advances ₹786.87 lakh)
  • Current Assets: ₹153.89 lakh (including inventories ₹50.07 lakh, cash and cash equivalents ₹14.76 lakh)
  • Shareholders' Funds: ₹73.57 lakh (equity share capital ₹1,528.98 lakh, other equity negative ₹793.41 lakh)
  • Non-Current Liabilities: ₹104.04 lakh
  • Current Liabilities: ₹850.66 lakh

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

  • Cash from Operating Activities: ₹66.48 lakh
  • Cash used in Investing Activities: ₹39.78 lakh (mainly purchase of property, plant & equipment ₹13.57 lakh)
  • Cash from Financing Activities: ₹27.02 lakh
  • Net change in cash: ₹0.32 lakh
  • Cash at beginning: ₹15.09 lakh
  • Cash at end: ₹14.77 lakh

Key Details

  • Board Meeting: Held on November 4, 2026, commenced at 9:45 PM and concluded at 10:20 PM
  • Review Status: Results subjected to limited review by statutory auditors M/s. Rakchamps & Co. LLP
  • Accounting Standards: Prepared in accordance with Ind AS 34 Interim Financial Reporting
  • Regulatory Compliance: Filed under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • Paid-up Equity Share Capital: ₹1,528.98 lakh (face value ₹10 per share)
  • Previous Period Figures: Regrouped and reclassified to correspond with current period presentation

Auditor's Limited Review Report

  • Conducted by Rakchamps & Co. LLP (FRN: 131094W/W100083)
  • Review performed in accordance with Standard on Review Engagements (SRE) 2410
  • No material misstatement identified in the financial results
  • Signed by CA. Ramanatha Shetty (Partner, Membership No. 218600) on November 4, 2026