Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Submission of Unaudited Financial Results under Regulation 33 of SEBI LODR

Date of Board Meeting / Approval: Saturday, 14th November, 2026 (12:00 p.m. to 12:50 p.m.)

Audit Opinion: The financial results are unaudited but have been subjected to a limited review by the Statutory Auditors. The Limited Review Report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Auditor’s Comment: The auditors provided a clean limited review report with no qualifications or modifications noted.

Key Financial Highlights [All figures in ₹ Lakhs]

Standalone Results:

Quarter Ended 30th Sept 2026 (Q2 FY27):

  • Revenue from Operations: 7,025.43
  • Total Income: 7,082.42
  • Net Profit: 778.20
  • EPS (Basic & Diluted): ₹2.52
  • Other Equity: 62,068.11

Quarter Ended 30th Sept 2025 (Q2 FY26):

  • Revenue from Operations: 6,078.64
  • Total Income: 6,112.66
  • Net Profit: 331.66
  • EPS (Basic & Diluted): ₹1.07

YoY Comparison (Q2 FY27 vs Q2 FY26):

Revenue from Operations increased by 15.6% from ₹6,078.64 Lakhs to ₹7,025.43 Lakhs.

Net Profit increased significantly from ₹331.66 Lakhs to ₹778.20 Lakhs.

Half Year Ended 30th Sept 2026 (H1 FY27):

  • Revenue from Operations: 12,348.48
  • Total Income: 12,467.12
  • Net Profit: 1,249.53
  • EPS (Basic & Diluted): ₹4.04

Half Year Ended 30th Sept 2025 (H1 FY26):

  • Revenue from Operations: 10,034.00
  • Total Income: 10,096.13
  • Net Profit: 637.46
  • EPS (Basic & Diluted): ₹2.06

YoY Comparison (H1 FY27 vs H1 FY26):

Revenue from Operations increased by 23.1% from ₹10,034.00 Lakhs to ₹12,348.48 Lakhs.

Net Profit increased from ₹637.46 Lakhs to ₹1,249.53 Lakhs.

Financial Position as at 30th September 2026 (Unaudited):

  • Cash and Cash equivalents: ₹2,056.50 Lakhs
  • Total Assets: ₹22,608.14 Lakhs
  • Total Equity: ₹6,825.09 Lakhs
  • Paid-up equity share capital: ₹618.28 Lakhs (Face Value of ₹2/- per share)

Consolidated Results:

Not Applicable. The company does not have any subsidiary/ Associate/Joint venture company(s) as on 30th September 2026.

Segment-wise Performance:

The Company's operations fall within a single business segment "Fertilisers and Other Trading Materials". Hence, no separate segment information is disclosed.

Corporate Actions:

The document notes a past corporate action. The Board of Directors on 26th May 2026 approved, and shareholders on 24th June 2026 approved, a sub-division/split of equity shares from a face value of ₹10/- each to ₹2/- each. The record date was 3rd July, 2026. The impact of this stock split has been considered in the computation of EPS for the quarter ended June 30, 2026, and comparative figures have been restated. No new dividends or buybacks were announced in this filing.

Other Significant Information:

  • Cash Flow (H1 FY27): Net cash used in operating activities was ₹(3,789.04) Lakhs, primarily due to significant increases in inventory and trade receivables. Net cash from financing activities was ₹3,915.73 Lakhs, mainly from proceeds from short-term borrowings.
  • Expense Breakdown (Q2 FY27): Major expenses include Cost of materials consumed (₹4,191.56 Lakhs), Purchase of stock-in-trade (₹2,134.15 Lakhs), and Other expenses (₹1,017.93 Lakhs).