Board Meeting Details

  • Meeting Date: November 3, 2026
  • Meeting Time: 4:30 PM to 5:00 PM
  • Prior Intimation Date: October 28, 2026
  • Results Approval: Financial results approved by the board

Financial Performance - Quarter Ended September 30, 2026

Income Statement

  • Revenue from Operations: ₹515.14 lakh
  • Other Income: ₹11.39 lakh
  • Total Income: ₹526.53 lakh

Expenses

  • Purchases of Stock-in-Trade: ₹1,011.08 lakh
  • Changes in Inventories: -₹701.71 lakh (decrease)
  • Employee Benefit Expense: ₹10.06 lakh
  • Finance Costs: ₹0.00 lakh
  • Depreciation & Amortization: ₹1.24 lakh
  • Other Expenses: ₹188.81 lakh
  • Total Expenses: ₹509.48 lakh

Profitability

  • Profit Before Exceptional Items & Tax: ₹17.05 lakh
  • Exceptional Items: ₹0.00 lakh
  • Profit Before Tax: ₹17.05 lakh
  • Current Tax Expense: ₹4.30 lakh
  • Deferred Tax: ₹0.00 lakh
  • Total Tax Expense: ₹4.30 lakh
  • Net Profit for the Period: ₹12.75 lakh

Earnings Per Share (EPS)

  • Basic EPS (Continuing Operations): ₹0.14
  • Diluted EPS (Continuing Operations): ₹0.14

Financial Performance - Half Year Ended September 30, 2026

Income Statement

  • Revenue from Operations: ₹919.78 lakh
  • Other Income: ₹21.21 lakh
  • Total Income: ₹940.99 lakh

Expenses

  • Purchases of Stock-in-Trade: ₹1,427.79 lakh
  • Changes in Inventories: -₹776.98 lakh (decrease)
  • Employee Benefit Expense: ₹15.11 lakh
  • Finance Costs: ₹0.02 lakh
  • Depreciation & Amortization: ₹2.28 lakh
  • Other Expenses: ₹241.24 lakh
  • Total Expenses: ₹909.46 lakh

Profitability

  • Profit Before Exceptional Items & Tax: ₹31.53 lakh
  • Exceptional Items: ₹0.00 lakh
  • Profit Before Tax: ₹31.53 lakh
  • Current Tax Expense: ₹7.94 lakh
  • Deferred Tax: ₹0.00 lakh
  • Total Tax Expense: ₹7.94 lakh
  • Net Profit for the Period: ₹23.59 lakh

Earnings Per Share (EPS)

  • Basic EPS (Continuing Operations): ₹0.26
  • Diluted EPS (Continuing Operations): ₹0.26

Financial Ratios

  • Debt Equity Ratio: 0
  • Debt Service Coverage Ratio: 0
  • Interest Service Coverage Ratio: 0

Balance Sheet Position as of September 30, 2026

Assets

  • Non-Current Assets: ₹1,639.74 lakh
  • Property, Plant & Equipment: ₹6.72 lakh
  • Capital Work-in-Progress: ₹74.33 lakh
  • Intangible Assets under Development: ₹95.00 lakh
  • Non-Current Investments: ₹0.25 lakh
  • Loans (Non-Current): ₹1,454.24 lakh
  • Deferred Tax Assets:** ₹1.73 lakh
  • Other Non-Current Assets:** ₹7.47 lakh
  • Current Assets: ₹1,444.91 lakh
  • Inventories: ₹1,008.50 lakh
  • Trade Receivables (Current): ₹301.13 lakh
  • Cash & Cash Equivalents: ₹11.30 lakh
  • Current Tax Assets: ₹1.87 lakh
  • Other Current Assets: ₹122.11 lakh
  • Total Assets: ₹3,084.65 lakh

Equity & Liabilities

  • Equity: ₹1,199.94 lakh
  • Equity Share Capital: ₹903.47 lakh
  • Other Equity: ₹296.47 lakh
  • Current Liabilities: ₹1,884.71 lakh
  • Trade Payables (Other than Micro/Small Enterprises): ₹1,024.79 lakh
  • Other Current Liabilities: ₹859.92 lakh
  • Total Liabilities: ₹1,884.71 lakh
  • Total Equity & Liabilities: ₹3,084.65 lakh

Cash Flow Statement - Half Year Ended September 30, 2026

  • Cash Flows from Operating Activities: ₹229.47 lakh
  • Cash Flows from Investing Activities: Not fully quantified
  • Purchase of Property, Plant & Equipment: ₹0.70 lakh
  • Cash Advances and Loans Made to Other Parties: ₹244.12 lakh
  • Net Increase in Cash & Cash Equivalents: ₹5.86 lakh

Related Party Transactions

  • Counterparty: Vardhman Shah (PAN: ABBPS4136P) - Director
  • Transaction Type: Remuneration
  • Transaction Value during Reporting Period: ₹4.80 lakh
  • Approval/Ratification: Audit Committee meeting dated August 12, 2026
  • Opening Balance: ₹0.00 lakh
  • Closing Balance: ₹0.00 lakh