Revenue From Operations: ₹563.58 (vs ₹66.51 in Q2 FY26, +747% YoY)
Other Income: ₹1.57 (vs ₹0.01 in Q2 FY26)
Total Income: ₹565.15 (vs ₹66.51 in Q2 FY26)
Purchase of Traded Goods: ₹460.24
Employee Benefit Expenses: ₹9.69
Financial Cost: ₹1.44
Depreciation and Amortization: ₹7.75
Other Expenses: ₹39.20
Profit Before Tax: ₹64.80 (vs ₹33.04 in Q2 FY26)
Tax Expenses: ₹18.82 (Current Tax)
Profit for Period: ₹45.98 (vs ₹33.04 in Q2 FY26)
Earnings Per Share (Basic & Diluted): ₹0.149 (vs ₹0.24 in Q2 FY26)
Half-Yearly Performance (H1 FY27)
Revenue From Operations: ₹638.58 (vs ₹131.50 in H1 FY26)
Other Income: ₹1.57 (vs ₹0.01 in H1 FY26)
Total Income: ₹640.15 (vs ₹131.51 in H1 FY26)
Profit Before Tax: ₹86.04 (vs ₹58.39 in H1 FY26)
Tax Expenses: ₹24.37 (Current Tax)
Profit for Period: ₹61.66 (vs ₹52.01 in H1 FY26)
Earnings Per Share (Basic & Diluted): ₹0.264 (vs ₹0.38 in H1 FY26)
Capital Structure Impact
Preferential Allotment: During Q2 FY27, the company allotted 1,72,50,000 equity shares of face value ₹10 each on preferential basis aggregating to ₹17.25 crores
Paid-up Equity Share Capital: Increased to ₹3,090.00 lakhs (from ₹1,365.00 lakhs in previous periods)
Statement of Assets & Liabilities as on 30.09.2026 (₹ in Lakhs)
Assets
Non-current Assets: ₹4,483.87
Property Plant and Equipment: ₹52.27
Investments: ₹100.00
Loans: ₹4,329.50
Deferred Tax Assets: ₹2.10
Current Assets: ₹1,036.36
Inventories: ₹44.53
Trade Receivables: ₹537.07
Cash and Cash Equivalents: ₹21.57
Bank Balances: ₹220.15
Other Current Assets: ₹213.03
Total Assets: ₹5,520.22
Equity and Liabilities
Equity Share Capital: ₹3,090.00
Other Equity: ₹1,708.97
Total Shareholders' Funds: ₹4,798.97
Non-current Borrowings: ₹588.82
Current Liabilities: ₹721.26
Trade Payables: ₹9.60
Other Current Liabilities: ₹78.79
Provisions: ₹44.05
Total Equity and Liabilities: ₹5,520.22
Cash Flow Statement for Half Year Ended 30.09.2026 (₹ in Lakhs)
Cash Flow from Operating Activities: Net outflow of ₹357.66
Cash Flow from Investing Activities: Net outflow of ₹876.81
Sale/Purchase of Current Investments: ₹(220.15)
Fixed Assets Purchased: ₹(0.43)
Advance Given: ₹(856.23)
Other investing inflows: ₹200.00
Cash Flow from Financing Activities: Net inflow of ₹1,245.28
Loan Received and Paid: ₹(257.54)
Decrease in Current Borrowings: ₹(220.74)
Proceeds From Issue of Share: ₹1,725.00
Interest Paid: ₹(1.44)
Net increase in cash: ₹10.81
Cash equivalents at beginning: ₹10.76
Cash equivalents at end: ₹21.57
Regulatory and Compliance Information
Board Meeting: Held on 12th November, 2026 (4:00 PM to 8:30 PM)
Regulatory Reference: Filed pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015
Accounting Standards: Indian Accounting Standards (Ind AS) adopted with transition date of 1st April, 2017
Segment Reporting: Single reportable segment
Limited Review Report: Issued by AK Kocchar & Associates (FRN: 120410W) with no qualifications
Filing Status: XBRL format filing in process, to be hosted on company website
Notes and Qualifications
Figures for previous periods have been re-grouped/re-classified/re-stated wherever necessary
The company has adopted Ind AS 34 "Interim Financial Reporting"
The limited review provides moderate assurance but not audit opinion
