Financial Performance Highlights
Quarter Ended September 30, 2026 (Unaudited):
- Sales: ₹20.26 lakh (compared to ₹17.94 lakh in Q2 FY2026)
- Other Income: ₹15.70 lakh (compared to ₹15.42 lakh in Q2 FY2026)
- Total Income: ₹35.96 lakh (compared to ₹33.36 lakh in Q2 FY2026)
- Profit Before Tax: ₹3.41 lakh (compared to ₹4.13 lakh in Q2 FY2026)
- Profit After Tax: ₹3.41 lakh (compared to ₹4.14 lakh in Q2 FY2026)
- Basic and Diluted EPS: ₹0.07 (compared to ₹0.08 in Q2 FY2026)
Half Year Ended September 30, 2026 (Unaudited):
- Sales: ₹55.65 lakh (compared to ₹42.21 lakh in H1 FY2026)
- Other Income: ₹30.51 lakh (compared to ₹30.18 lakh in H1 FY2026)
- Total Income: ₹86.15 lakh (compared to ₹72.39 lakh in H1 FY2026)
- Profit Before Tax: ₹5.81 lakh (compared to ₹6.51 lakh in H1 FY2026)
- Profit After Tax: ₹5.81 lakh (compared to ₹6.58 lakh in H1 FY2026)
- Basic and Diluted EPS: ₹0.12 (compared to ₹0.13 in H1 FY2026)
Financial Position (As at September 30, 2026)
Assets:
- Total Assets: ₹330.66 lakh (compared to ₹331.31 lakh as at March 31, 2026)
- Non-Current Assets: ₹38.57 lakh (decreased from ₹142.07 lakh)
- Property, Plant & Equipment: ₹0.79 lakh (unchanged)
- Deferred Tax Assets: ₹32.22 lakh (unchanged)
- Other non-current assets: ₹5.56 lakh (increased from ₹1.15 lakh)
- Current Assets: ₹292.09 lakh (increased from ₹189.24 lakh)
- Inventories: ₹0.96 lakh (new addition)
- Trade receivables: ₹3.38 lakh (decreased from ₹4.48 lakh)
- Cash and cash equivalents: ₹278.53 lakh (increased from ₹177.58 lakh)
- Current Tax Assets: ₹9.22 lakh (increased from ₹6.18 lakh)
Liabilities and Equity:
- Total Equity: ₹303.09 lakh (increased from ₹297.28 lakh)
- Equity Share Capital: ₹500.29 lakh (unchanged)
- Other Equity: (₹197.20) lakh (improved from (₹203.01) lakh)
- Non-Current Liabilities: ₹15.99 lakh (increased from ₹15.03 lakh)
- Current Liabilities: ₹11.58 lakh (decreased from ₹19.00 lakh)
- Trade Payables: ₹1.26 lakh (decreased from ₹1.39 lakh)
- Other Current Liabilities: ₹10.32 lakh (decreased from ₹17.60 lakh)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Profit before tax: ₹5.81 lakh
- Net Cash generated from operating activities: ₹108.45 lakh
- Net cash generated from investing activities: ₹100.95 lakh
- Cash & cash equivalents at beginning: ₹177.58 lakh
- Cash & cash equivalents at end: ₹278.53 lakh
Regulatory Compliance and Additional Information
- The financial results were reviewed by the audit committee and approved by the Board of Directors
- Statutory Auditor VMRS & Co. issued a clean review report confirming compliance with SEBI Listing Regulations
- The company is engaged primarily in trading business with no separate reportable segments as per Ind AS 108
- No shareholder/investor complaints received during the quarter and half year ended September 30, 2026
- Figures for corresponding previous periods have been regrouped/reclassified for comparability
- The statement was prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)