Key Financial Results (Quarter Ended September 30, 2026)

Income Statement Highlights (₹ in Lakh)

  • Revenue from Operations: ₹3,605.92 (24.57% decrease from ₹4,780.80 in Q2 FY26)
  • Other Income: ₹10,921.21
  • Total Income: ₹11,459.82
  • Total Expenses: ₹11,158.34
  • Cost of Materials Consumed: ₹1,821.48
  • Purchases of Stock-in-Trade: ₹2,975.96
  • Employee Benefits Expense: ₹1,238.01
  • Finance Costs: ₹185.59
  • Depreciation and Amortization: ₹101.46
  • Other Expenses: ₹1,115.49
  • Profit/(Loss) before Tax: ₹(538.61) loss
  • Tax Expenses: ₹92.84
  • Current Tax: ₹112.64
  • Deferred Tax Credit: ₹(19.80)
  • Profit/(Loss) for the period: ₹(380.43) loss
  • Total Comprehensive Income for the period: ₹(381.31) loss

Half Year Performance (April-September 2026)

  • Revenue from Operations: ₹7,350.21
  • Profit/(Loss) for the period: ₹(378.22) loss
  • Total Comprehensive Income for the period: ₹(363.73) loss

Earnings Per Share (Face value of ₹10)

  • Basic EPS: ₹(2.96) for Q2 FY27 (vs ₹1.12 in Q2 FY26)
  • Diluted EPS: ₹(2.96) for Q2 FY27 (vs ₹1.12 in Q2 FY26)

Balance Sheet Position (as at September 30, 2026)

Assets (₹ in Lakh)

  • Total Assets: ₹20,506.38 (decreased from ₹27,596.25 at March 31, 2026)
  • Non-Current Assets: ₹4,590.98
  • Property, Plant and Equipment: ₹3,086.74
  • Capital Work-in-Progress: ₹138.74
  • Goodwill: ₹18.59
  • Deferred Tax Assets (net): ₹36.04
  • Other Financial Assets: ₹17.70
  • Other Non-Current Assets: ₹1,293.17
  • Current Assets: ₹15,915.40
  • Inventories: ₹5,233.08
  • Trade Receivables: ₹7,107.95
  • Cash and Cash Equivalents: ₹290.46 (decreased from ₹1,191.30)
  • Other Financial Assets: ₹2,533.88
  • Other Current Assets: ₹750.03

Equity and Liabilities (₹ in Lakh)

  • Equity: ₹5,603.53
  • Equity Share Capital: ₹1,284.10 (unchanged)
  • Other Equity: ₹4,319.43 (decreased from ₹4,683.16)
  • Non-Current Liabilities: ₹1,505.11
  • Lease Liabilities: ₹300.72
  • Other Financial Liabilities: ₹941.64
  • Provisions: ₹262.75
  • Current Liabilities: ₹13,397.74
  • Borrowings: ₹8,200.00 (decreased from ₹8,900.00)
  • Lease Liabilities: ₹36.86
  • Trade Payables: ₹4,682.77
  • Micro and Small Enterprises: ₹2,033.28
  • Other than Micro and Small Enterprises: ₹2,649.49
  • Other Current Liabilities: ₹445.31
  • Provisions: ₹32.80

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹(10,113.06) used
  • Net Cash from Investing Activities: ₹(28.96) used
  • Expenditure on Property, Plant and Equipment: ₹(77.95)
  • Proceeds from disposal of PPE: ₹45.38
  • Interest Income: ₹3.61
  • Net Cash from Financing Activities: ₹(1,115.56) used
  • Payment of lease liabilities: ₹(30.34)
  • Borrowings - Current (Net): ₹(700.00) repayment
  • Interest Paid: ₹(385.22)
  • Net decrease in Cash and Cash Equivalents: ₹(900.84)
  • Opening Cash Balance: ₹1,191.30
  • Closing Cash Balance: ₹290.46

Additional Information

  • Board Meeting Details: Commenced at 5:10 p.m. (IST) and concluded at 5:22 p.m. (IST) on October 08, 2026
  • Auditor: Deloitte Haskins & Sells LLP issued an unqualified limited review report dated October 08, 2026 from Panaji, Goa
  • Regulatory Compliance: Prepared in accordance with Ind AS 34 and Regulation 33 of SEBI Listing Regulations
  • Segment Information: Company operates in a single reporting segment - manufacturing and trading of chocolates, cocoa products and similar products
  • Subsidiaries: The Company does not have any subsidiary or associate company
  • Comparative Figures: Figures for previous periods have been regrouped/reclassified for comparability