Key Financial Figures (₹ in lakhs)

Quarterly Performance (Q2 FY2027 vs Q2 FY2026)

  • Revenue from operations: ₹22.59 (vs ₹14.95 in Q2 FY2026)
  • Other income: ₹4.59 (vs ₹4.60 in Q2 FY2026)
  • Total revenue: ₹27.18 (vs ₹19.55 in Q2 FY2026)
  • Total expenses: ₹15.00 (vs ₹12.33 in Q2 FY2026)
  • Profit before tax: ₹12.18 (vs ₹7.22 in Q2 FY2026)
  • Tax expense: ₹3.09 (vs ₹1.50 in Q2 FY2026)
  • Profit for the period: ₹9.09 (vs ₹5.72 in Q2 FY2026)
  • Earnings per share (basic & diluted): ₹1.43 (vs ₹0.67 in Q2 FY2026)

Half-Yearly Performance (H1 FY2027 vs H1 FY2026)

  • Revenue from operations: ₹42.73 (vs ₹29.52 in H1 FY2026)
  • Other income: ₹8.84 (vs ₹8.96 in H1 FY2026)
  • Total revenue: ₹51.57 (vs ₹38.48 in H1 FY2026)
  • Total expenses: ₹28.37 (vs ₹25.15 in H1 FY2026)
  • Profit before tax: ₹23.20 (vs ₹13.33 in H1 FY2026)
  • Tax expense: ₹5.71 (vs ₹3.00 in H1 FY2026)
  • Profit for the period: ₹17.49 (vs ₹10.33 in H1 FY2026)
  • Total comprehensive income: ₹17.49 (vs ₹10.33 in H1 FY2026)
  • Earnings per share (basic & diluted): ₹2.06 (vs ₹1.21 in H1 FY2026)

Annual Comparison (FY2026 Audited)

  • Revenue from operations: ₹59.45
  • Other income: ₹-18.84
  • Total revenue: ₹78.26
  • Profit for the year: ₹21.00

Balance Sheet Position (as of 30.09.2026)

  • Total assets: ₹402.67 lakhs
  • Equity share capital: ₹88.01 lakhs (face value ₹10 each)
  • Reserves and surplus: ₹242.23 lakhs
  • Total equity: ₹330.24 lakhs
  • Current liabilities: ₹67.96 lakhs
  • Non-current liabilities: ₹4.47 lakhs

Cash Flow Statement (H1 FY2027)

  • Net cash from operating activities: ₹17.07 lakhs
  • Net cash used in investing activities: ₹(13.20) lakhs
  • Net cash from financing activities: ₹0.00 lakhs
  • Net increase in cash & cash equivalents: ₹3.87 lakhs
  • Closing cash & cash equivalents: ₹10.96 lakhs

Significant Development

During the quarter, the company received a Value Added Tax (VAT) demand notice amounting to ₹29.88 lakh for Financial Year 2017-18. Out of this total demand, an amount of ₹27.82 lakh has been adjusted against available Input Tax Credit (ITC) in the Electronic Credit Ledger. The management has filed an appeal against the demand before the appellate authority. No provision has been recognized in the financial books due to the pending appeal.

Capital Structure

Paid-up equity share capital remained unchanged at ₹85.01 lakhs (face value ₹10 each) for all periods presented.

#Tags: #KhandelwalExtractions #Q2Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral