Financial Results Summary (Standalone)
Quarterly Performance (All figures in ₹ lakhs)
- Revenue from Operations: ₹11,190.83 (Q1 FY27) vs ₹13,415.45 (Q4 FY26) vs ₹7,873.45 (Q1 FY26)
- Other Income: ₹111.24 (Q1 FY27) vs ₹306.91 (Q4 FY26) vs ₹114.61 (Q1 FY26)
- Total Income: ₹11,302.07 (Q1 FY27) vs ₹13,722.36 (Q4 FY26) vs ₹7,988.07 (Q1 FY26)
- Profit Before Tax: ₹88.96 (Q1 FY27) vs ₹(377.88) (Q4 FY26) vs ₹64.18 (Q1 FY26)
- Profit for the period: ₹2.04 (Q1 FY27) vs ₹(254.80) (Q4 FY26) vs ₹54.13 (Q1 FY26)
- Total Comprehensive Income: ₹2.09 (Q1 FY27) vs ₹(252.23) (Q4 FY26) vs ₹54.18 (Q1 FY26)
Annual Comparison (Year ended March 31, 2026)
- Revenue from Operations: ₹47,361.63
- Total Income: ₹48,032.22
- Profit Before Tax: ₹57.24
- Profit for the year: ₹33.54
Earnings Per Share (₹ per equity share of ₹1 each)
- Basic EPS: ₹0.00 (Q1 FY27) vs ₹(0.02) (Q4 FY26) vs ₹0.01 (Q1 FY26)
- Diluted EPS: ₹0.00 (Q1 FY27) vs ₹(0.02) (Q4 FY26) vs ₹0.01 (Q1 FY26)
Capital Structure Changes
- Paid-up equity share capital: ₹17,552.83 lakhs (Q1 FY27) vs ₹10,676.91 lakhs (Q4 FY26 and Q1 FY26)
- Other Equity: ₹6,326.25 lakhs
- Right issue expenses: ₹87.25 lakhs capitalized and adjusted from other equity during the quarter
Segment Performance (Standalone)
Revenue by Segment (₹ lakhs)
- Dealing in Essential Items: ₹9,010.87 (80.5% of total) vs ₹12,857.16 (Q4 FY26) vs ₹7,746.73 (Q1 FY26)
- Trading Division - Infrastructure: ₹2,179.96 (19.5% of total) vs ₹558.29 (Q4 FY26) vs ₹126.72 (Q1 FY26)
Segment Results before tax and interest (₹ lakhs)
- Dealing in Essential Items: ₹185.51 vs ₹156.38 (Q4 FY26) vs ₹193.93 (Q1 FY26)
- Trading Division - Infrastructure: ₹13.02 vs ₹(0.53) (Q4 FY26) vs ₹1.27 (Q1 FY26)
Major Customer Concentration
For Q1 FY27, revenue from two customers of essential items segment represented approximately ₹1,402.99 lakhs and ₹1,287.09 lakhs of total revenue.
Consolidated Financial Results
Quarterly Performance (All figures in ₹ lakhs)
- Profit/(Loss) Before Tax: ₹88.81 (Q1 FY27) vs ₹(376.94) (Q4 FY26) vs ₹64.65 (Q1 FY26)
- Profit/(Loss) for the period: ₹1.89 (Q1 FY27) vs ₹(253.50) (Q4 FY26) vs ₹54.48 (Q1 FY26)
- Total Comprehensive Income: ₹1.94 (Q1 FY27) vs ₹(250.94) (Q4 FY26) vs ₹54.53 (Q1 FY26)
- Share in Profit/(Loss) in Associate Entity: ₹(0.14) (Q1 FY27) vs ₹0.94 (Q4 FY26) vs ₹0.47 (Q1 FY26)
Associate Company Details
- Brewtus Beverages Pvt Ltd: Reported Profit before Tax of ₹(0.14) lakhs for quarter ended June 30, 2026
Auditor's Qualified Conclusions
Basis for Qualification
1. Valuation of Investments: Company has investments amounting to ₹88.50 crore as at June 30, 2026, comprising:
- Units of Nakshatra Special Situation Fund: ₹37.50 crore
- Other investments: ₹1.00 crore
Auditor unable to determine fair valuation in accordance with Ind AS 109 due to absence of sufficient appropriate audit evidence.
2. Delay in Deposit of Statutory Dues: Certain delays in deposit of statutory dues while substantial dues remained outstanding. Company continued business and investment activities including investments in shares and granting of inter-corporate deposits. Auditor not provided sufficient evidence regarding business rationale of such investments and deposits.
Qualified Conclusion
Except for possible effects of the matters described, nothing has come to auditor's attention that causes them to believe that the financial results contain any material misstatement.
Management's Response to Qualifications
Valuation of Investments
- Management is in process of obtaining and evaluating requisite valuation/supporting documents
- Will consider fair value and make appropriate accounting adjustments upon completion of valuation exercise
- Financial impact not ascertainable at present
Delay in Statutory Dues and Investments
- Management taking steps towards timely compliance with statutory payment obligations
- Investments and inter-corporate deposits undertaken as part of business activities
- Process of compiling requisite supporting documents and explanations is ongoing
- Financial impact not ascertainable at present
Management's Overall Assessment
Management views that the qualifications do not warrant any adjustment to financial results based on:
- Delays in statutory dues due to timing reasons, with payment process ongoing
- Investments made in ordinary course of business with bona fide commercial considerations
- No foreseen diminution or shortfall requiring recognition
- Impact not expected to have material adverse effect on financial results
Board Meeting Details
- Date: August 12, 2026
- Timing: Commenced at 7:40 PM, concluded at 8:20 PM
- Venue: Registered office at 607, 6th Floor, Pearls Best Height-II, Netaji Subhash Place, North West Delhi, Delhi, India, 110034