Board Meeting Details
- Date: Thursday, 12th November 2026
- Time: 01:00 PM to 02:00 PM (Indian Standard Time)
- Location: Registered office at Office No. 1029, 10th Floor, Ijmima Imitation Jewellery Market, CSL, Raheja Metroplex RD, Mind Space Complex, Malad West, Mumbai, Maharashtra 400064
Board Approvals
The Board of Directors transacted and approved the following matters:
1. Un-Audited Standalone and Consolidated Financial Results of the Company for the Second Quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.
2. Limited Review Report on the Unaudited Standalone and Consolidated Financial Results for the Second Quarter and half year ended September 30, 2026.
Financial Results Summary (Standalone)
Quarterly Performance (₹ in Lakhs)
- Q2 FY2026 (30.09.2026): Total Income from Operations: ₹3,655.41; Net Profit: ₹8.94
- Q1 FY2026 (30.06.2026): Total Income from Operations: ₹1,113.47; Net Loss: ₹(27.78)
- Q2 FY2025 (30.09.2025): Total Income from Operations: ₹278.79; Net Loss: ₹(10.08)
Half-Yearly Performance (₹ in Lakhs)
- HY FY2026 (30.09.2026): Total Income from Operations: ₹4,768.88; Net Loss: ₹(18.84)
- HY FY2025 (30.09.2025): Total Income from Operations: ₹433.25; Net Loss: ₹(14.42)
Annual Comparison (₹ in Lakhs)
- FY2026 (31.03.2026): Total Income from Operations: ₹1,576.53; Net Profit: ₹2.21
Earnings Per Share (₹)
- Q2 FY2026: Basic & Diluted EPS: 0.23
- Q1 FY2026: Basic & Diluted EPS: (0.71)
- Q2 FY2025: Basic & Diluted EPS: (0.26)
- HY FY2026: Basic & Diluted EPS: (0.48)
- HY FY2025: Basic & Diluted EPS: (0.37)
- FY2026: Basic & Diluted EPS: 0.06
Detailed Revenue Breakdown (Standalone)
Quarterly (₹ in Lakhs)
- Revenue from Operations: Q2 FY2026: ₹3,655.41; Q1 FY2026: ₹1,113.47; Q2 FY2025: ₹278.79
- Other Income: Minimal across all periods (₹0.05 in FY2026)
- Total Income: Q2 FY2026: ₹3,655.41; Q1 FY2026: ₹1,113.47; Q2 FY2025: ₹278.79
Expenditure Analysis (₹ in Lakhs)
- Purchase of Stock-in-trade: Q2 FY2026: ₹3,633.35; Q1 FY2026: ₹1,180.25; Q2 FY2025: ₹278.66
- Change in Inventories: Q2 FY2026: ₹(77.79); Q1 FY2026: ₹(77.79); Q2 FY2025: ₹(0.98)
- Employee benefits: Q2 FY2026: ₹5.85; Q1 FY2026: ₹5.85; Q2 FY2025: ₹8.40
- Other expenses: Q2 FY2026: ₹7.27; Q1 FY2026: ₹32.95; Q2 FY2025: ₹2.78
- Total Expenses: Q2 FY2026: ₹3,646.46; Q1 FY2026: ₹1,141.25; Q2 FY2025: ₹288.86
Balance Sheet Position (Standalone as at 30.09.2026)
Assets (₹ in Lakhs)
- Non-current Assets: ₹10.00 (Loans: ₹6.50; Others: ₹3.50)
- Current Assets: ₹3,984.51 (Inventories: ₹108.04; Trade Receivables: ₹3,851.48; Cash: ₹7.13; Other Current Assets: ₹17.86)
- Total Assets: ₹3,994.51
Liabilities and Equity (₹ in Lakhs)
- Equity Share Capital: ₹392.90
- Other Equity: ₹(493.92)
- Total Equity: ₹(101.02)
- Non-current Liabilities: ₹229.64 (Borrowings)
- Current Liabilities: ₹3,865.88 (Trade Payables: ₹3,861.02; Provisions: ₹4.86)
- Total Liabilities and Equity: ₹3,994.51
Cash Flow Statement (Standalone HY FY2026)
- Net Cash from Operating Activities: ₹(216.21)
- Net Cash from Investing Activities: ₹0.00
- Net Cash from Financing Activities: ₹208.29
- Net Change in Cash: ₹(7.92)
- Opening Cash: ₹15.05
- Closing Cash: ₹7.13
Consolidated Financial Results
Subsidiary Information
The Parent Company acquired 100% stake in Any and Every Export Limited with effect from April 1, 2026. Consequently, the consolidated financial results for the quarter and half year ended September 30, 2026 include the operations of this subsidiary.
Comparability Note
Since the Company had no subsidiaries prior to April 1, 2026, the figures for preceding periods presented in the consolidated financial results represent the standalone figures of the Parent Company and are not strictly comparable.
Financial Performance
Consolidated results are identical to standalone results as the subsidiary (Any and Every Exports Limited) has not commenced commercial operations during the quarter and half year ended September 30, 2026.
Auditor's Review
Limited Review Report
Bakliwal & Co., Chartered Accountants (Registration No. 130381W) conducted a limited review of the unaudited financial results. Their conclusion states: "Based on our review, nothing has come to our attention that causes us to believe that the unaudited financial statements... contain any material misstatement."
Subsidiary Review Note
The interim financial information of Any and Every Exports Limited was reviewed by other auditors, and the parent company's auditors relied on their report for the consolidated results.