Financial Results Overview

The company reported unaudited financial results for Q2 FY27 (quarter ended 30th September, 2026) and H1 FY27 (half year ended 30th September, 2026), prepared in accordance with Indian Accounting Standards (Ind AS) and Regulation 33 of SEBI LODR Regulations.

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹39.20 lakh (compared to ₹38.53 lakh in Q1 FY26 and ₹20.21 lakh in Q2 FY25)
  • Other Income: ₹0.00 lakh (compared to ₹0.90 lakh in Q1 FY26)
  • Total Revenue: ₹39.20 lakh
  • Total Expenses: ₹37.61 lakh (including purchase of stock-in-trade ₹29.53 lakh, employee benefits ₹2.16 lakh, finance costs ₹0.01 lakh, other expenses ₹5.91 lakh)
  • Profit Before Tax: ₹1.59 lakh
  • Current Tax: ₹0.41 lakh
  • Net Profit: ₹1.18 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.0022 (face value ₹2 per share)
  • Paid-up Equity Share Capital: ₹1,078.00 lakh

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹77.73 lakh (compared to ₹40.11 lakh in H1 FY25)
  • Other Income: ₹0.90 lakh
  • Total Revenue: ₹78.63 lakh
  • Total Expenses: ₹74.59 lakh
  • Profit Before Tax: ₹4.04 lakh
  • Current Tax: ₹1.05 lakh
  • Net Profit: ₹2.99 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.01

Segment Information

The company has two reportable segments: (i) Retail of agro produce and (ii) Resort & property development.

Segment Revenue (Q2 FY27):

  • Retail of agro produce: ₹39.20 lakh
  • Resort & property development: ₹0.00 lakh
  • Unallocable: ₹0.00 lakh

Segment Results (Q2 FY27):

  • Retail of agro produce: ₹9.66 lakh
  • Resort & property development: ₹0.00 lakh
  • Unallocable: ₹0.00 lakh
  • Less: Interest and finance charges: ₹(0.01) lakh
  • Less: Other unallocable expenditure: ₹8.07 lakh
  • Total profit before tax: ₹1.59 lakh

Capital Employed (as at 30th September, 2026):

  • Retail of agro produce: ₹31.37 lakh
  • Resort & property development: ₹1,211.49 lakh
  • Unallocable: ₹50.64 lakh
  • Total capital employed: ₹1,293.50 lakh

Balance Sheet Highlights (as at 30th September, 2026)

  • Total Assets: ₹1,410.44 lakh (compared to ₹1,325.72 lakh as at 31st March, 2026)
  • Property, Plant and Equipment: ₹493.37 lakh
  • Capital Work-in-Progress: ₹650.63 lakh
  • Deferred Tax Assets: ₹3.35 lakh
  • Other Non-Current Assets: ₹114.00 lakh
  • Trade Receivables: ₹97.47 lakh
  • Cash and Cash Equivalents: ₹7.05 lakh
  • Other Current Assets: ₹44.58 lakh
  • Equity Share Capital: ₹1,078.00 lakh
  • Other Equity: ₹215.50 lakh
  • Short-term Borrowings: ₹0.25 lakh
  • Trade Payables: ₹95.48 lakh
  • Other Current Liabilities: ₹15.20 lakh
  • Current Tax Liabilities: ₹4.97 lakh
  • Provisions: ₹1.05 lakh

Cash Flow Statement (H1 FY27)

  • Net Cash Used in Operating Activities: ₹(6.58) lakh
  • Net Cash From Investing Activities: ₹5.90 lakh
  • Net Cash Used in Financing Activities: ₹(0.01) lakh
  • Decrease in Cash and Equivalents: ₹(0.69) lakh
  • Cash and Equivalents at Beginning: ₹7.74 lakh
  • Cash and Equivalents at End: ₹7.05 lakh

Auditor's Review

Ishwarlal & Co., Chartered Accountants (Firm Registration No. 103767W), issued a limited review report dated 13th November, 2026. Based on their review conducted in accordance with SRE 2410, nothing came to their attention that causes them to believe that the financial results contain any material misstatement or have not disclosed information as required by SEBI Listing Regulations.

Additional Information

The unaudited financial results along with the limited review report will be made available on the company's website. The figures for previous periods have been regrouped and/or reclassified wherever necessary.