Key Quantitative Figures - Standalone Financials (Half-year ended September 30, 2026)

  • Revenue from Operations: ₹3980.73 lakhs
  • Other Income: ₹3.53 lakhs
  • Total Revenue: ₹3984.26 lakhs
  • Total Expenses: ₹3717.10 lakhs
  • Purchase of Stock in Trade: ₹3742.29 lakhs
  • Changes in Inventories: (₹667.32) lakhs
  • Employee Benefits: ₹163.02 lakhs
  • Finance Costs: ₹109.55 lakhs
  • Depreciation & Amortization: ₹121.77 lakhs
  • Other Expenses: ₹247.79 lakhs
  • Profit Before Tax: ₹267.16 lakhs
  • Tax Expense: ₹76.22 lakhs
  • Current Tax: ₹68.09 lakhs
  • Deferred Tax: ₹8.13 lakhs
  • Net Profit: ₹190.94 lakhs
  • Earnings Per Share (Basic & Diluted): ₹2.15
  • Paid-up Equity Share Capital: ₹888.00 lakhs (Face Value ₹10 per share)
  • Reserves (excluding Revaluation): ₹2749.19 lakhs

Key Quantitative Figures - Consolidated Financials (Half-year ended September 30, 2026)

  • Revenue from Operations: ₹4146.37 lakhs
  • Other Income: ₹3.85 lakhs
  • Total Revenue: ₹4150.22 lakhs
  • Total Expenses: ₹3980.62 lakhs
  • Profit Before Tax: ₹322.00 lakhs
  • Tax Expense: ₹90.47 lakhs
  • Current Tax: ₹82.13 lakhs
  • Deferred Tax: ₹8.34 lakhs
  • Net Profit: ₹231.52 lakhs
  • Earnings Per Share (Basic & Diluted): ₹2.61

Balance Sheet Position (Standalone as of September 30, 2026)

  • Total Equity and Liabilities: ₹6565.59 lakhs
  • Total Assets: ₹6565.59 lakhs
  • Shareholder's Funds: ₹3637.19 lakhs (Share Capital: ₹888.00 lakhs + Reserves: ₹2749.19 lakhs)
  • Non-current Liabilities: ₹1078.01 lakhs
  • Current Liabilities: ₹1850.40 lakhs
  • Current Assets: ₹4480.17 lakhs (Inventories: ₹3658.03 lakhs, Trade Receivables: ₹356.24 lakhs, Cash & Bank: ₹263.49 lakhs)

Cash Flow Statement (Standalone Half-year ended September 30, 2026)

  • Net Cash from Operating Activities: (₹205.57) lakhs
  • Net Cash used in Investing Activities: (₹94.83) lakhs
  • Net Cash from Financing Activities: ₹370.85 lakhs
  • Net Increase in Cash: ₹70.46 lakhs
  • Cash and Cash Equivalents at period end: ₹263.49 lakhs

Subsidiary Information

The consolidated results include the following subsidiaries:

1. Kilo Kulture Private Limited (wholly owned subsidiary) - acquired on June 15, 2026

2. City Square Global LLC (New Jersey, USA) - 51% membership interest acquired on June 08, 2026

Utilization of Issue Proceeds

As certified by the Statutory Auditors, the company has utilized ₹1780.26 lakhs of the ₹1844.54 lakhs IPO proceeds as follows:

  • Purchase of existing store at Nana Chiloda, Ahmedabad: ₹423.61 lakhs utilized (₹1.39 lakhs unutilized)
  • Purchase of fitouts for three new stores: ₹406.78 lakhs utilized (₹56.54 lakhs unutilized)
  • Working Capital Requirements: ₹450.00 lakhs fully utilized
  • General Corporate Purpose: ₹275.00 lakhs fully utilized
  • Public Issue Expenses: ₹231.22 lakhs fully utilized
  • Total Unutilized Amount: ₹57.93 lakhs

Additional Information

The financial results and related documents are available on the company's website at www.citysquaremart.com.