Financial Results Overview

Profit & Loss Statement (Rs. in Thousand)

  • Revenue from Operations: Rs 174,100 (H1 FY27) vs Rs 197,568 (H1 FY26)
  • Other Income: Rs 1,569 (H1 FY27) vs Rs 833 (H1 FY26)
  • Total Income: Rs 175,669 (H1 FY27) vs Rs 198,401 (H1 FY26)
  • Employee Benefits Expenses: Rs 133,587 (H1 FY27) vs Rs 154,947 (H1 FY26)
  • Other Expenses: Rs 21,487 (H1 FY27) vs Rs 23,733 (H1 FY26)
  • Finance Costs: Rs 10,673 (H1 FY27) vs Rs 7,925 (H1 FY26)
  • Depreciation: Rs 1,622 (H1 FY27) vs Rs 2,109 (H1 FY26)
  • Exceptional Items: Rs 1,336 (H1 FY27) vs Rs 32 (H1 FY26)
  • Profit Before Tax: Rs 5,851 (H1 FY27) vs Rs 4,567 (H1 FY26)
  • Tax Expense: Rs 1,120 (H1 FY27) vs Rs (44) (H1 FY26)
  • Net Profit: Rs 4,731 (H1 FY27) vs Rs 4,612 (H1 FY26)
  • Earnings Per Share (Basic): Rs 0.98 (H1 FY27) vs Rs 0.49 (H1 FY26)
  • Earnings Per Share (Diluted): Rs 0.86 (H1 FY27) vs Rs 0.49 (H1 FY26)

Balance Sheet Position (Rs. in Thousand)

  • Total Assets: Rs 273,807 (Sep 2026) vs Rs 232,657 (Mar 2026)
  • Total Equity: Rs 197,876 (Sep 2026) vs Rs 189,314 (Mar 2026)
  • Total Liabilities: Rs 75,931 (Sep 2026) vs Rs 43,343 (Mar 2026)
  • Cash and Cash Equivalents: Rs 21,425 (Sep 2026) vs Rs 23,780 (Mar 2026)

Cash Flow Statement (Rs. in Thousand)

  • Net Cash from Operating Activities: Rs (16,210) (H1 FY27) vs Rs (5,171) (FY26)
  • Net Cash used in Investing Activities: Rs (3,792) (H1 FY27) vs Rs (953) (FY26)
  • Net Cash from Financing Activities: Rs 17,647 (H1 FY27) vs Rs 3,237 (FY26)
  • Net Change in Cash: Rs (2,355) (H1 FY27) vs Rs (2,886) (FY26)

Related Party Transactions

Significant transactions with related parties for the period ended September 30, 2026:

  • Loan Received: Rs 3,525 thousand from key management personnel
  • Loan Given: Rs 30,665 thousand to Kaarya Next Solution Pvt Ltd
  • Interest Received: Rs 478 thousand from related parties
  • Rent Paid: Rs 990 thousand to key management personnel
  • Remuneration to Key Management Personnel: Rs 2,640 thousand
  • Outstanding Loan Balance: Rs 10,853 thousand payable to key management personnel

Auditor Review

Bhasin Hota & Co. conducted a limited review and issued an unmodified conclusion stating nothing came to their attention suggesting material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.

Comparative Figures Treatment

  • Half year ended September 30, 2025 figures reviewed by predecessor auditor Piyush Kothari & Associates
  • Year ended March 31, 2026 figures taken from audited financial statements
  • Half year ended March 31, 2026 represents balancing figures between audited full year and reviewed H1 FY26

Approval and Submission

Financial results reviewed by Audit Committee and approved by Board of Directors on November 4, 2026. Submitted to BSE Limited for public dissemination.