Key Board Approvals

The Board of Directors approved three key items:

1. Annual Audited Standalone Financial Results for the half and year ended March 31, 2026, along with Auditor's Report with Unmodified Opinion from M/s. S V J K and Associates (Firm Registration Number: 135182W)

2. Appointment of Secretarial Auditor: M/s. G R Shah & Associates appointed to conduct Secretarial Audit for Financial Years 2025-26 and 2026-27

3. Appointment of Internal Auditor: M/s. N. N. Kapuriya & Co, Chartered Accountants (FRN: 0153371W) appointed as Internal Auditor for Financial Years 2025-26 and 2026-27

Financial Performance Highlights

Standalone Financial Results for Year Ended March 31, 2026 (₹ in Lakhs):

Profitability:

  • Profit before tax: ₹462.02 lakh (compared to ₹358.49 lakh in FY25)
  • Profit after tax: ₹375.40 lakh (compared to ₹296.28 lakh in FY25)
  • Earnings per share (Basic and Diluted): ₹11.34 (compared to ₹8.95 in FY25)

Revenue:

  • Total revenue: ₹1,773.70 lakh

Balance Sheet Position (as of March 31, 2026):

  • Total equity: ₹1,247.08 lakh
  • Total liabilities: ₹1,619.60 lakh
  • Total assets: ₹1,619.60 lakh
  • Share capital: ₹331.00 lakh
  • Reserves and surplus: ₹916.08 lakh

Key Financial Ratios:

  • Current assets: ₹1,210.56 lakh
  • Current liabilities: ₹297.98 lakh
  • Inventories: ₹664.15 lakh
  • Trade receivables: ₹370.83 lakh
  • Cash and cash equivalents: ₹21.03 lakh

Cash Flow Statement (₹ in Lakhs)

  • Net cash from operating activities: ₹54.43
  • Net cash used in investing activities: ₹(177.75)
  • Net cash from financing activities: ₹50.01
  • Net decrease in cash: ₹(73.30)

Corporate Development

During Financial Year 2026-27, the Company successfully completed its Initial Public Offering comprising:

  • Fresh Issue of 13,59,600 Equity Shares of face value of ₹10 each at a premium of ₹86 per Equity Share
  • Total issue size: ₹13,65,81,600
  • Offer for Sale of 2,32,600 Equity Shares by Selling Shareholders
  • Equity Shares listed on SME Platform of BSE Limited on July 1, 2026

Auditor Information

Statutory Auditor: M/s. S V J K and Associates (FRN: 135182W) provided unmodified opinion on financial results

Secretarial Auditor Profile: M/s. G R Shah & Associates, Practicing Company Secretaries, Ahmedabad. Proprietor Mr. Gaurang Shah has over a decade of experience in corporate laws, regulatory compliance, SEBI compliances, and secretarial audits.

Internal Auditor Profile: M/s. N. N. Kapuriya & Co, Chartered Accountants (FRN: 0153371W) is a multidisciplinary firm specializing in auditing, financial reporting, internal controls, and statutory compliances.

Meeting Details

Board meeting commenced at 05:00 PM and closed at approximately 06:45 PM on July 22, 2026.

Additional Notes

  • The company was listed on BSE's SME Platform on July 1, 2026, subsequent to the reporting period
  • The company is exempt from adopting IND-AS as per MCA Notification for SME exchange listed companies
  • Previous year figures have been regrouped/reclassified for comparability
  • Earnings per share calculated on weighted average shares of the company