Revenue from operations: ₹1091.25 lakh for Q2 FY27 (ended September 30, 2026), compared to ₹1123.98 lakh in Q1 FY27 (ended June 30, 2026) and ₹1030.12 lakh in Q2 FY26 (ended September 30, 2025).
Other Income: ₹0.74 lakh for Q2 FY27, compared to ₹0.74 lakh in Q1 FY27 and ₹0.63 lakh in Q2 FY26.
Total Income: ₹1091.99 lakh for Q2 FY27, compared to ₹1124.73 lakh in Q1 FY27 and ₹1030.75 lakh in Q2 FY26.
Total Expenses: ₹1105.94 lakh for Q2 FY27, compared to ₹1032.51 lakh in Q1 FY27 and ₹1071.37 lakh in Q2 FY26.
Profit/(Loss) before tax: Loss of ₹13.95 lakh for Q2 FY27, compared to a profit of ₹92.22 lakh in Q1 FY27 and a loss of ₹40.62 lakh in Q2 FY26.
Tax Expense: ₹0.00 for Q2 FY27.
Net Profit/(Loss) for the period: Loss of ₹13.95 lakh for Q2 FY27, compared to a profit of ₹92.22 lakh in Q1 FY27 and a loss of ₹40.62 lakh in Q2 FY26.
Earnings per share (Basic & Diluted): (₹0.22) for Q2 FY27, compared to ₹1.48 in Q1 FY27 and (₹0.65) in Q2 FY26.
Financial Performance (Half-Yearly & Annual)
Revenue from operations: ₹2215.23 lakh for H1 FY27 (April 1, 2026 to September 30, 2026), compared to ₹4006.13 lakh for full year FY26 (ended March 31, 2026).
Other Income: ₹1.49 lakh for H1 FY27, compared to ₹4.68 lakh for FY26.
Total Income: ₹2216.71 lakh for H1 FY27, compared to ₹4010.81 lakh for FY26.
Total Expenses: ₹2138.45 lakh for H1 FY27, compared to ₹4182.94 lakh for FY26.
Profit/(Loss) before tax: Profit of ₹78.26 lakh for H1 FY27, compared to a loss of ₹172.13 lakh for FY26.
Tax Expense: ₹0.00 for H1 FY27, compared to a deferred tax credit of ₹51.90 lakh for FY26.
Net Profit/(Loss) for the period: Profit of ₹78.26 lakh for H1 FY27, compared to a loss of ₹120.23 lakh for FY26.
Total Comprehensive income: ₹78.26 lakh for H1 FY27, compared to a loss of ₹160.87 lakh for FY26.
Earnings per share (Basic & Diluted): ₹1.26 for H1 FY27, compared to (₹2.58) for FY26.
Balance Sheet Position (as of September 30, 2026)
Total Assets: ₹3723.82 lakh (Unaudited), increased from ₹3293.77 lakh (Audited) as of March 31, 2026.
Non-Current Assets: ₹1977.20 lakh, including Property, Plant and Equipment of ₹1937.11 lakh.
Current Assets: ₹1746.62 lakh, including Inventories of ₹1479.21 lakh and Trade Receivables of ₹191.10 lakh.
Total Equity: ₹1339.28 lakh, comprising Share Capital of ₹124.62 lakh and Other Equity of ₹1214.66 lakh.
Non-Current Liabilities: ₹800.91 lakh, including Borrowings of ₹469.70 lakh and Deferred Tax Liabilities of ₹331.22 lakh.
Current Liabilities: ₹1583.62 lakh, including Borrowings of ₹748.96 lakh, Trade Payables of ₹345.86 lakh, and Other Financial Liabilities of ₹462.30 lakh.
Cash Flow Statement (Half-Year Ended September 30, 2026)
Net cash from operating activities: Negative ₹162.43 lakh.
Net cash from investing activities: Negative ₹5.86 lakh, primarily due to purchase of property, plant and equipment (₹7.35 lakh).
Net cash from financing activities: Positive ₹161.29 lakh, primarily from proceeds from long-term borrowings (₹402.67 lakh), partially offset by repayments of short-term borrowings (₹184.41 lakh) and finance costs paid (₹56.98 lakh).
Net decrease in cash and cash equivalents: ₹7.00 lakh.
Cash and cash equivalents at end of period: ₹21.22 lakh.
