Financial Results Summary

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹141.90 lakh (down from ₹270.77 lakh in Q2 FY26)
  • Total income: ₹143.33 lakh (down from ₹274.94 lakh in Q2 FY26)
  • Profit before exceptional items and tax: (₹4.03) lakh loss (down from ₹7.46 lakh profit)
  • Exceptional items (Gain on Sale of Property, Plant and Equipment): ₹23.46 lakh
  • Profit before tax: ₹19.43 lakh (up from ₹7.46 lakh)
  • Tax expense: ₹6.64 lakh
  • Net profit for the quarter: ₹12.79 lakh (up from ₹2.02 lakh)
  • Earnings per share (EPS): ₹5.33 (up from ₹0.84)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹328.19 lakh (down from ₹541.45 lakh in H1 FY26)
  • Total income: ₹331.16 lakh (down from ₹546.56 lakh in H1 FY26)
  • Profit before exceptional items and tax: (₹2.45) lakh loss (down from ₹43.11 lakh profit)
  • Exceptional items: ₹23.46 lakh
  • Profit before tax: ₹21.01 lakh (down from ₹43.11 lakh)
  • Tax expense: ₹6.64 lakh
  • Net profit for the period: ₹14.37 lakh (down from ₹28.06 lakh)
  • Earnings per share (EPS): ₹5.99 (down from ₹11.69)

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹456.25 lakh (down from ₹514.15 lakh as of March 31, 2026)
  • Non-current assets: ₹13.23 lakh (down from ₹51.66 lakh)
  • Current assets: ₹443.02 lakh (down from ₹462.49 lakh)
  • Inventories: ₹144.11 lakh (down from ₹287.05 lakh)
  • Trade receivables: ₹77.27 lakh (up from ₹63.38 lakh)
  • Cash and cash equivalents: ₹180.54 lakh (up from ₹90.68 lakh)
  • Equity: ₹415.90 lakh (up from ₹401.53 lakh)
  • Current liabilities: ₹36.54 lakh (down from ₹83.89 lakh)

Cash Flow Statement (H1 FY27)

  • Net cash flow from operating activities: ₹82.10 lakh
  • Net cash flow from investing activities: ₹43.22 lakh
  • Net cash flow from financing activities: (₹35.46) lakh
  • Net increase in cash and cash equivalents: ₹89.86 lakh

Key Notes and Disclosures

1. Financial results prepared in compliance with Indian Accounting Standard 34 (Ind AS)

2. Results reviewed by Audit Committee and approved by Board of Directors on November 13, 2026

3. Statutory auditors (Chhajed & Doshi) conducted limited review of results

4. Company operates in single segment: trading of Electrical & Electronic Measuring Instruments

5. Deferred tax assets not recognized as matter of prudence

6. Quarterly figures are balancing amounts between six-month and previous quarter results

7. Comparative figures have been restated/regrouped for comparability