Board Meeting Details

The Board of Directors meeting was held on Wednesday, November 11, 2026, commencing at 04:55 PM and ending at 05:45 PM.

Financial Results Approval

The Board approved the Standalone Unaudited Financial Results for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by the statutory auditors.

Key Financial Performance (₹ in lakhs)

Quarterly Performance (Q2 FY2026 vs Q2 FY2025)

  • Revenue from operations: ₹1,705.71 (vs ₹1,307.84 in Q2 FY2025) - 30.4% increase
  • Other income: ₹24.73 (vs ₹45.81 in Q2 FY2025) - 46.0% decrease
  • Total income: ₹1,730.44 (vs ₹1,353.65 in Q2 FY2025) - 27.8% increase
  • Total expenses: ₹1,625.44 (vs ₹1,337.19 in Q2 FY2025) - 21.6% increase
  • Profit before tax: ₹105.02 (vs ₹152.06 in Q2 FY2025) - 30.9% decrease
  • Net profit: ₹61.37 (vs ₹107.62 in Q2 FY2025) - 43.0% decrease
  • EPS (Basic): ₹0.30 (vs ₹0.52 in Q2 FY2025)
  • EPS (Diluted): ₹0.30 (vs ₹0.52 in Q2 FY2025)

Half-Yearly Performance (H1 FY2026 vs H1 FY2025)

  • Revenue from operations: ₹3,478.12 (vs ₹2,655.53 in H1 FY2025) - 31.0% increase
  • Other income: ₹45.85 (vs ₹27.09 in H1 FY2025) - 69.3% increase
  • Total income: ₹3,523.97 (vs ₹2,682.62 in H1 FY2025) - 31.4% increase
  • Total expenses: ₹3,371.87 (vs ₹2,621.43 in H1 FY2025) - 28.6% increase
  • Profit before tax: ₹152.10 (vs ₹61.17 in H1 FY2025) - 148.6% increase
  • Net profit: ₹105.32 (vs ₹45.45 in H1 FY2025) - 131.7% increase
  • EPS (Basic): ₹0.51 (vs ₹0.22 in H1 FY2025)
  • EPS (Diluted): ₹0.51 (vs ₹0.22 in H1 FY2025)

Exceptional Items

Exceptional items represent profit/(loss) on sale of property, plant & equipment amounting to ₹0.33 lakhs loss in Q2 FY2026 and ₹0.06 lakhs profit in Q2 FY2025.

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹10,059.04 lakhs (vs ₹8,259.74 lakhs as of March 31, 2026)
  • Non-current assets: ₹8,901.42 lakhs (including Property, plant and equipment: ₹6,109.87 lakhs)
  • Current assets: ₹1,157.62 lakhs (including Cash and cash equivalents: ₹173.56 lakhs)
  • Total equity: ₹6,121.37 lakhs
  • Non-current liabilities: ₹2,213.38 lakhs
  • Current liabilities: ₹1,724.29 lakhs

Cash Flow Statement

  • Net cash from operating activities: ₹(73.21) lakhs (negative)
  • Net cash from investing activities: ₹(342.81) lakhs (primarily due to purchase of property, plant and equipment: ₹372.90 lakhs)
  • Net cash from financing activities: ₹315.40 lakhs (primarily from borrowings)
  • Net decrease in cash: ₹(100.62) lakhs

Segment Information

The Company operates in a single segment - "Eye Care related sales and services" with no additional disclosures required under Ind AS 108.

Subsidiaries and Associates

The Company does not have any Subsidiary/Associate/Joint Venture, making consolidated financial results not applicable.

Auditor Review

The statutory auditors, Anbarasu & Jalapathi Chartered Accountants, conducted a limited review and issued a clean report stating nothing has come to their attention that causes them to believe the financial results contain any material misstatement.