Key Business Items Approved

  • Un-Audited Financial Results for the Quarter & Half Year ended 30th September 2026
  • Limited Review Report on the un-audited Financial Results for the Quarter ended 30th September 2026

Financial Results Overview

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹753 lacs (compared to ₹1105 lacs in Q2 FY26)
  • Other Income: ₹6 lacs (Export Incentive)
  • Total Income: ₹759 lacs
  • Net Profit: ₹80 lacs
  • Basic EPS: ₹0.09
  • Diluted EPS: ₹0.09

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹1,626 lacs
  • Other Income: ₹13 lacs (including Export Incentive)
  • Total Income: ₹1,639 lacs
  • Net Profit: ₹184 lacs
  • Basic EPS: ₹0.22
  • Diluted EPS: ₹0.22

Year-over-Year Comparison

For the half year ended 30th September 2026 vs 30th September 2025:

  • Total Income: ₹1,639 lacs vs ₹2,145 lacs
  • Net Profit: ₹184 lacs vs ₹533 lacs

Financial Position as at 30th September 2026

Balance Sheet Highlights

  • Total Assets: ₹20,809 lacs (vs ₹20,679 lacs as at 31-Mar-2026)
  • Property, Plant and Equipment: ₹5,301 lacs
  • Capital Work-in-Progress: ₹6,114 lacs
  • Inventories: ₹815 lacs
  • Trade Receivables: ₹4,201 lacs
  • Cash and Cash Equivalents: ₹138 lacs
  • Equity Share Capital: ₹8,479 lacs (unchanged)
  • Other Equity: ₹8,973 lacs
  • Total Equity: ₹17,452 lacs

Cash Flow Statement

For the period ended 30th September 2026:

  • Cash from Operating Activities: ₹377 lacs
  • Cash used in Investing Activities: ₹-313 lacs
  • Cash used in Financing Activities: ₹-2 lacs
  • Net increase in cash: ₹62 lacs

Auditor's Review

Kumar Rupak & Associates (FRN: 039161N) issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.

Capital Structure

  • Paid-up Equity Share Capital: ₹8,479 lacs (face value ₹10 per share)
  • Number of shares: 84.79 lakh shares (implied)

Additional Information

  • Finance costs primarily consist of bank charges (₹2 lacs for H1 FY27)
  • OTS interest amount not included in finance costs
  • Other expenses include General, Sales & Admin expenses of India & USA including logistics cost
  • The company has investments showing ₹0 value as at 30th September 2026