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.