Key Quantitative Figures - Standalone (Quarter ended September 30, 2026)
- Revenue from Operations: ₹458.43 Lakh
- Other Income: ₹7.33 Lakh
- Total Income: ₹465.76 Lakh
- Total Expenses: ₹431.93 Lakh
- Profit Before Tax: ₹33.83 Lakh
- Tax Expense: ₹24.65 Lakh (Current Tax: ₹6.99 Lakh, Deferred Tax: ₹16.48 Lakh, Prior Year Tax: ₹(0.82) Lakh)
- Net Profit for the Period: ₹9.19 Lakh
- Other Comprehensive Income (Loss): ₹(61.93) Lakh
- Total Comprehensive Income (Loss): ₹(52.74) Lakh
- Paid-up Equity Share Capital: ₹74.09 Lakh (Face Value ₹10/- each)
- Basic & Diluted EPS: ₹1.24
Key Quantitative Figures - Standalone (Half Year ended September 30, 2026)
- Revenue from Operations: ₹1,046.72 Lakh
- Other Income: ₹11.99 Lakh
- Total Income: ₹1,058.71 Lakh
- Total Expenses: ₹1,005.36 Lakh
- Profit Before Tax: ₹73.35 Lakh
- Tax Expense: ₹38.08 Lakh
- Net Profit for the Period: ₹35.27 Lakh
- Other Comprehensive Income (Loss): ₹(64.92) Lakh
- Total Comprehensive Income (Loss): ₹(26.83) Lakh
- Basic & Diluted EPS: ₹5.14
Key Quantitative Figures - Consolidated (Half Year ended September 30, 2026)
- Revenue from Operations: ₹1,066.72 Lakh
- Other Income: ₹11.99 Lakh
- Total Income: ₹1,078.71 Lakh
- Net Profit for the Period: ₹38.03 Lakh
- Basic & Diluted EPS: ₹5.13
Cash Flow Statements (Standalone - H1 FY2027)
- Net Cash from Operating Activities: ₹120.52 Lakh
- Net Cash from Investing Activities: ₹(6.33) Lakh
- Net Cash from Financing Activities: ₹(124.24) Lakh
- Net Decrease in Cash: ₹(10.05) Lakh
- Cash & Cash Equivalents Opening Balance: ₹353.27 Lakh
- Cash & Cash Equivalents Closing Balance: ₹343.22 Lakh
Assets and Liabilities (Standalone as at September 30, 2026)
- Total Assets: ₹1,210.00 Lakh
- Non-Current Assets: ₹501.38 Lakh
- Current Assets: ₹708.62 Lakh (Includes Inventories: ₹50.35 Lakh, Trade Receivables: ₹169.51 Lakh, Cash & Cash Equivalents: ₹342.91 Lakh)
- Total Equity: ₹955.56 Lakh (Share Capital: ₹74.09 Lakh, Other Equity: ₹881.48 Lakh)
- Non-Current Liabilities: ₹73.45 Lakh
- Current Liabilities: ₹180.99 Lakh
Board Decisions and Corporate Actions
1. Approval of Financial Results: The Board considered and approved the unaudited standalone and consolidated financial results for the quarter and six months ended September 30, 2026.
2. Approval of Limited Review Report: The Board approved the Limited Review Report from the Statutory Auditors, M/s. Ashok R. Majethia & Co., on the aforesaid financial results.
3. Re-appointment of Whole Time Director: Based on the recommendation of the Nomination and Remuneration Committee, the Board approved the re-appointment of Mr. Vyankat Katkar (DIN: 00980778) as Whole Time Director for a further term of 18 months with effect from April 1, 2026, subject to shareholder approval. His brief profile was annexed (Annexure F).
4. Postal Ballot Notice: The Board reviewed and approved the draft Postal Ballot Notice to be circulated for shareholder approval of the director's re-appointment.
Parties Involved
- Statutory Auditors: Ashok R. Majethia & Co., Chartered Accountants
- Company Secretary & Compliance Officer: CS Mahesh Dube
- Whole Time Director (Re-appointed): Mr. Vyankat Katkar
- Managing Director: Mr. Sandeep Machhar
- CFO: Mr. Anoop Shrotrtya
Related Party Transactions (H1 FY2027)
Disclosures were provided for transactions with related parties, primarily comprising remuneration to key managerial personnel:
- Sandeep Machhar (Managing Director): ₹14.39 Lakh
- Vyankat Katkar (Whole Time Director): ₹4.52 Lakh
- Anoop Shrotrtya (CFO): ₹3.61 Lakh
- Mahesh Dube (CS): ₹2.34 Lakh
- Utkarsh Machhar (Marketing Manger): ₹7.80 Lakh
- Sale of goods to Utsav Logistics Pvt Ltd (Promoter Group Co.): ₹0.58 Lakh
Annexures Disclosed
- Annexure A: Financial Results
- Annexure B: Statement of Deviation or Variation (Not Applicable)
- Annexure C: Disclosure of Outstanding Loan Defaults (Not Applicable)
- Annexure D: Disclosure of Related Party Transactions
- Annexure E: Declaration of unmodified opinion from auditors
- Annexure F: Profile of Whole Time Director Mr. Vyankat Katkar