Board Meeting Details

The Board of Directors meeting was held on Wednesday, November 04, 2026, commencing at 3:00 PM and concluding at 3:45 PM. The Board approved:

1. Un-Audited Standalone Financial Results of the Company for the Second Quarter ended on September 30, 2026

2. Took on record the 'Limited Review Report' issued by M/s. Rajeshkumar P. Shah & Co., Statutory Auditors of the Company

Financial Results Summary (Standalone, Unaudited)

Income Statement Highlights (₹ in Lakhs):

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹583.78
  • Other Income: ₹14.91
  • Total Income: ₹598.69
  • Total Expenses: ₹587.04
  • Profit before tax: ₹11.65
  • Tax Expense:
  • Current Tax: ₹(3.48)
  • Deferred Tax: ₹0.55
  • Profit for the period: ₹8.71
  • Basic EPS: ₹0.06
  • Diluted EPS: ₹0.06

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹1,290.23
  • Other Income: ₹30.56
  • Total Income: ₹1,320.78
  • Total Expenses: ₹1,294.21
  • Profit before tax: ₹26.58
  • Tax Expense:
  • Current Tax: ₹(7.05)
  • Deferred Tax: ₹(2.22)
  • Profit for the period: ₹17.30
  • Basic EPS: ₹0.12
  • Diluted EPS: ₹0.12

Comparative Figures (Quarter Ended):

  • September 30, 2025: Profit ₹4.97 lakh, EPS ₹0.04
  • June 30, 2026: Profit ₹8.58 lakh, EPS ₹0.06

Balance Sheet Position as at September 30, 2026 (₹ in Lakhs):

  • Total Assets: ₹1,961.82 (vs. ₹1,748.43 as at March 31, 2026)
  • Non-Current Assets: ₹783.29
  • Current Assets: ₹1,178.53
  • Total Equity: ₹1,350.68
  • Non-Current Liabilities: ₹352.51
  • Current Liabilities: ₹258.63
  • Paid-up Equity Share Capital: ₹730.89 (Face Value ₹5 per share)
  • Other Equity: ₹619.79

Cash Flow Statement for Half Year Ended September 30, 2026 (₹ in Lakhs):

  • Net cash from operating activities: ₹92.68
  • Net cash from investing activities: ₹18.12
  • Net cash used in financing activities: ₹(116.41)
  • Net decrease in cash: ₹(5.60)
  • Cash equivalents at period end: ₹12.54

Auditor's Review

M/s. Rajeshkumar P. Shah & Co., Chartered Accountants, 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 Standard on Review Engagements (SRE) 2410.

Additional Notes

1. The financial results have been prepared in accordance with Indian Accounting Standards (IND AS)

2. The company is a single segment company as per IND-AS-108

3. Figures for previous periods have been regrouped/reclassified where necessary

4. All figures are in lakhs except earnings per share

5. Negative figures are denoted in parentheses