Summary of Key Information:
Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Standalone Unaudited Financial Results
Audit Opinion:
Clean opinion - Limited review report issued by statutory auditors Anbarasu & Jalapathi Chartered Accountants with no material misstatements identified.
Key Financial Highlights [Rs. in lakhs]:
Standalone Results:
Quarter Ended June 30, 2026 vs June 30, 2025:
- Revenue from Operations: Rs 1,705.71 (vs Rs 1,360.92) - 25.3% YoY increase
- Total Income: Rs 1,726.79 (vs Rs 1,409.14)
- Net Profit: Rs 61.37 (vs Net Loss of Rs 31.95) - Significant improvement
- EPS (Basic): Not specified for current quarter (vs Rs -0.15)
- EPS (Diluted): Not specified for current quarter (vs Rs -0.15)
Expense Breakdown for Q1 FY27:
- Cost of materials consumed: Rs 263.22
- Purchase of stock-in-trade: Rs 254.02
- Changes in inventories: Rs (28.08)
- Service expenses: Rs 324.82
- Employee benefit expense: Rs 364.89
- Finance costs: Rs 50.65
- Depreciation and amortization expense: Rs 163.54
- Other expenses: Rs 232.38
- Total expenses: Rs 1,625.44
Profitability Metrics:
- Profit before exceptional items and tax: Rs 101.35 (vs Loss of Rs 47.34)
- Exceptional items (loss on sale of property, plant & equipment): Rs (0.33)
- Profit before tax: Rs 101.02 (vs Loss of Rs 48.13)
- Tax expense: Rs 39.65 (Current tax: Rs 0, Deferred tax: Rs 39.65)
Other Comprehensive Income:
- Total other comprehensive income: Rs 0.80
- Total comprehensive income: Rs 62.17
Balance Sheet Items:
- Paid-up equity share capital (face value Rs. 10/- each): Rs 2,079.63
Segment-wise Performance:
The company operates in a single segment: "Eye Care related sales and services" with no additional segment disclosures required under Ind AS 108.
Corporate Actions:
Not Specified
Other Significant Information:
- The company reported exceptional items representing profit/(loss) on sale of property, plant & equipment
- The figures for the quarter ended March 31, 2026 are balancing figures between audited full year and year-to-date figures
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors