Financial Results Overview

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹242.42 lakh
  • Other Income: ₹8.47 lakh
  • Total Revenue: ₹250.89 lakh
  • Total Expenses: ₹240.96 lakh
  • Profit Before Tax: ₹9.91 lakh
  • Tax Expense: ₹0.89 lakh (Current Tax: ₹0.48 lakh, Deferred Tax: ₹0.41 lakh)
  • Profit for the Period: ₹9.02 lakh
  • Basic EPS: ₹0.13
  • Diluted EPS: ₹0.13

Quarter Ended September 30, 2025 (Unaudited) Comparison:

  • Revenue from Operations: ₹659.54 lakh
  • Profit for the Period: ₹0.92 lakh
  • Basic EPS: ₹0.01

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹442.57 lakh
  • Other Income: ₹8.53 lakh
  • Total Revenue: ₹451.10 lakh
  • Total Expenses: ₹440.74 lakh
  • Profit Before Tax: ₹10.63 lakh
  • Tax Expense: ₹1.38 lakh (Current Tax: ₹0.62 lakh, Deferred Tax: ₹0.76 lakh)
  • Profit for the Period: ₹9.25 lakh

Half Year Ended September 30, 2025 (Unaudited) Comparison:

  • Revenue from Operations: ₹850.47 lakh
  • Profit for the Period: ₹1.29 lakh

Balance Sheet Position as at September 30, 2026

Assets:

  • Non-Current Assets: ₹570.46 lakh
  • Property, Plant and Equipment: ₹547.64 lakh
  • Deferred Tax Assets: ₹6.14 lakh
  • Non-Current Tax Assets: ₹16.68 lakh
  • Current Assets: ₹1,480.96 lakh
  • Inventories: ₹456.53 lakh
  • Trade Receivables: ₹290.70 lakh
  • Loans: ₹705.75 lakh
  • Cash and Cash Equivalents: ₹1.91 lakh
  • Bank Balances: ₹15.85 lakh
  • Total Assets: ₹2,051.42 lakh

Liabilities and Equity:

  • Equity Share Capital: ₹714.08 lakh
  • Other Equity: ₹19.58 lakh
  • Total Equity: ₹733.66 lakh
  • Non-Current Liabilities: ₹31.62 lakh (Provisions)
  • Current Liabilities: ₹1,286.24 lakh
  • Borrowings: ₹239.94 lakh
  • Trade Payables: ₹345.88 lakh
  • Other Current Liabilities: ₹698.89 lakh
  • Current Tax Liabilities: ₹1.63 lakh
  • Total Liabilities and Equity: ₹2,051.42 lakh

Cash Flow Statement for Period Ended September 30, 2026

  • Net Cash from Operating Activities: ₹-4,07,85,651.10
  • Net Cash from Investing Activities: ₹84,71,826.22
  • Net Cash from Financing Activities: ₹2,25,77,633.76
  • Net decrease in Cash & Cash Equivalents: ₹-97,36,191.12
  • Cash & Cash Equivalents at Beginning: ₹1,15,12,444.47
  • Cash & Cash Equivalents at End: ₹17,76,263.35

Additional Information

  • The financial results were reviewed by the Audit Committee and taken on record by the Board of Directors on October 17, 2026.
  • There were no investor complaints outstanding at the beginning of the quarter.
  • The results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013.
  • Figures for previous periods have been regrouped/rearranged/reclassified wherever necessary.
  • The results are available on the company's website: https://www.indocots.cin.com/
  • The limited review was conducted by Manish Jain & Associates, Chartered Accountants, who issued an unmodified opinion.
  • Paid-up equity share capital: ₹714.08 lakh
  • Face value per equity share: ₹10.00