Board Meeting Details

The Board of Directors meeting was held on November 6, 2026, starting at 09:30 PM and concluding at 10:00 PM. The board considered and adopted the unaudited Financial Statements for the quarter and half year ended on September 30, 2026, along with the Limited Review Report thereon.

Financial Results Overview

Income Statement (Half Year Ended September 30, 2026):

  • Revenue From Operations: ₹1,424.51 lakhs (compared to ₹2,213.34 lakhs in H1 FY2025 and ₹5,806.20 lakhs in FY2026)
  • Other Income: ₹0.00 lakhs (compared to ₹0.14 lakhs in H1 FY2025 and ₹0.50 lakhs in FY2026)
  • Total Income: ₹1,424.51 lakhs (compared to ₹2,213.47 lakhs in H1 FY2025 and ₹5,806.71 lakhs in FY2026)

Expenses:

  • Cost Of Materials Consumed: ₹1,418.70 lakhs
  • Employee Benefit Expense: ₹0.00 lakhs
  • Finance Costs: ₹0.00 lakhs
  • Depreciation And Amortization Expense: ₹0.59 lakhs
  • Other Expenses: ₹4.40 lakhs
  • Total Expenses: ₹1,423.70 lakhs

Profitability:

  • Profit Before Tax: ₹0.81 lakhs (compared to ₹78.06 lakhs in H1 FY2025 and ₹(72.90) lakhs in FY2026)
  • Tax Expense: ₹0.20 lakhs (MAT Credit)
  • Net Profit After Tax: ₹0.61 lakhs (compared to ₹58.45 lakhs in H1 FY2025 and ₹(58.83) lakhs in FY2026)
  • Total Comprehensive Income: ₹0.61 lakhs

Earnings Per Share:

  • Basic EPS: ₹0.00 (compared to ₹0.50 in H1 FY2025 and ₹(0.47) in FY2026)
  • Diluted EPS: ₹0.00 (compared to ₹0.50 in H1 FY2025 and ₹(0.47) in FY2026)

Balance Sheet Position (As at September 30, 2026)

Assets:

  • Total Assets: ₹2,489.90 lakhs
  • Non-Current Assets: ₹4.51 lakhs (Property, Plant & Equipment: ₹3.38 lakhs, Right Of Use Assets: ₹0.00, Deferred Tax Assets: ₹1.13 lakhs)
  • Current Assets: ₹2,485.39 lakhs (Inventories: ₹1,259.28 lakhs, Trade Receivables: ₹1,180.61 lakhs, Cash And Cash Equivalents: ₹31.84 lakhs, Other Current Assets: ₹13.65 lakhs)

Equity and Liabilities:

  • Total Equity: ₹2,233.64 lakhs (Equity Share Capital: ₹1,249.79 lakhs, Other Equity: ₹983.85 lakhs)
  • Total Liabilities: ₹255.61 lakhs (Current Liabilities: ₹255.61 lakhs including Trade Payables: ₹237.09 lakhs, Other Financial Liabilities: ₹1.98 lakhs, Other Current Liabilities: ₹4.95 lakhs)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flow From Operating Activities: ₹24.05 lakhs
  • Net Cash Flow From Investing Activities: ₹0.00 lakhs
  • Net Cash Flow From Financing Activities: ₹0.00 lakhs
  • Net Increase In Cash And Cash Equivalents: ₹24.05 lakhs
  • Cash And Cash Equivalents At Beginning: ₹7.79 lakhs
  • Cash And Cash Equivalents At End: ₹31.84 lakhs (Cash On Hand: ₹25.55 lakhs, Bank Current Accounts: ₹6.29 lakhs)

Capital Structure

  • Paid-Up Equity Share Capital: ₹1,249.79 lakhs
  • Face Value per Share: ₹10
  • Number of Shares: 124,979 shares (calculated)

Limited Review Report

VSSB & Associates, Chartered Accountants (Firm No. 121356W) conducted a limited review of the unaudited financial results and issued an unqualified report dated November 6, 2026. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI. The auditors stated that nothing came to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 6, 2026.

2. Results are prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.

3. The company has a single business segment as per Ind AS 108, so no separate segment reporting is disclosed.