Financial Performance Highlights

Quarter Ended 30-Sep-26 (Unaudited):

  • Total Revenue: ₹34.91 lakh
  • Revenue from Operations: ₹34.91 lakh
  • Total Expenses: ₹33.39 lakh
  • Profit before tax: ₹1.51 lakh
  • Tax Expenses: ₹0.38 lakh
  • Net Profit: ₹1.13 lakh
  • Basic EPS: ₹0.93
  • Diluted EPS: ₹0.90

Half Year Ended 30-Sep-26 (Unaudited):

  • Total Revenue: ₹39.32 lakh
  • Profit before tax: ₹2.89 lakh
  • Tax Expenses: ₹0.53 lakh
  • Net Profit: ₹2.36 lakh
  • Basic EPS: ₹1.95
  • Diluted EPS: ₹1.90

Comparative Performance:

  • Corresponding quarter previous year (30-Sep-25) showed net loss of ₹0.02 lakh
  • Preceding quarter (30-Jun-26) showed net profit of ₹1.23 lakh
  • Previous year ended 31-Mar-26 showed net profit of ₹0.27 lakh

Key Financial Metrics

  • Purchases of stock-in-trade: ₹32.98 lakh (Q2), ₹35.91 lakh (H1)
  • Other expenses: ₹0.35 lakh (Q2), ₹0.44 lakh (H1)
  • Advertising Expenses: ₹0.02 lakh
  • Professional Fees: ₹0.04 lakh
  • Employee Benefits Expenses: ₹0.01 lakh
  • Finance Cost: ₹0.0001 lakh

Capital Structure Changes

  • Paid-up Equity Share Capital increased significantly from ₹3.00 lakh (previous year) to ₹12.13 lakh (current period)
  • Face value of shares: ₹10 each

Balance Sheet Position (as at 30th Sept, 2026)

  • Total Assets: ₹233.20 lakh
  • Non-current Assets: ₹0.02 lakh
  • Current Assets: ₹233.17 lakh
  • Trade Receivable: ₹1314.49 lakh
  • Cash and cash equivalents: ₹21.52 lakh
  • Loans and Advances: ₹985.46 lakh
  • Other current assets: ₹8.06 lakh
  • Total Equity: ₹124.89 lakh
  • Current Liabilities: ₹1083.06 lakh
  • Trade payables: ₹1008.39 lakh
  • Provisions: ₹52.97 lakh
  • Other current liabilities: ₹21.70 lakh

Cash Flow Statement (Half Year Ended 30-Sept-2026)

  • Net cash used in operating activities: ₹-8.97 lakh
  • Net cash from financing activities: ₹9.13 lakh (from share capital issue)
  • Net increase in cash: ₹0.16 lakh
  • Cash at beginning: ₹5.71 lakh
  • Cash at end: ₹21.52 lakh

Auditor Review

M/s. Kale Malde & Co, Statutory Auditors, conducted a limited review of the financial results and concluded that nothing has come to their attention that causes them to believe the statement contains any material misstatement. The review was conducted in accordance with SRE 2410.

Additional Notes

  • The company operates in a single reportable business segment
  • Deferred Tax Asset of ₹0.02 lakh has not been recognized due to lack of virtual certainty of future taxable income
  • The company has no subsidiary, associate or joint venture
  • Financial results are available on company website (www.harmonycapitalserviceltd.com) and BSE website