Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Income from operations: ₹470.78 lakh
  • Other Income: Not specified (included in total income)
  • Total Income: ₹470.78 lakh
  • Total Expenses: ₹385.22 lakh
  • Profit before tax: ₹85.56 lakh
  • Net Profit for the period: ₹85.56 lakh
  • Basic EPS: ₹2.53
  • Diluted EPS: ₹2.53

Comparative Quarterly Performance:

  • Q2 FY26 (September 30, 2025): Net Profit of ₹150.03 lakh, Basic EPS ₹4.44
  • Q1 FY27 (June 30, 2026): Net Profit of ₹241.13 lakh, Basic EPS ₹7.13

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹1,201.03 lakh
  • Net Profit: ₹326.25 lakh
  • Basic EPS: ₹9.65
  • Diluted EPS: ₹9.65

Comparative Half Year Performance:

  • H1 FY26: Net Profit of ₹190.83 lakh, Basic EPS ₹5.65
  • Full Year FY26: Net Profit of ₹450.55 lakh, Basic EPS ₹13.33

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹1,889.04 lakh
  • Current Assets: ₹1,888.95 lakh (including Inventories ₹160.59 lakh, Trade Receivables ₹1,693.69 lakh, Cash & Cash Equivalents ₹0.41 lakh)
  • Equity Share Capital: ₹338.03 lakh (Face value ₹10 per share)
  • Other Equity: ₹327.21 lakh
  • Total Equity: ₹665.24 lakh
  • Non-Current Liabilities: ₹136.24 lakh (Borrowings)
  • Current Liabilities: ₹1,087.54 lakh (including Trade Payables ₹1,025.49 lakh)

Cash Flow Statement (H1 FY27)

  • Net cash flow from operating activities: ₹39.28 lakh
  • Net cash flow from investing activities: ₹0.00
  • Net cash flow from financing activities: (₹39.50) lakh
  • Net increase/(decrease) in cash and cash equivalents: (₹0.22) lakh
  • Cash and cash equivalents at beginning of year: ₹0.62 lakh
  • Cash and cash equivalents at end of period: ₹0.40 lakh

Key Notes and Qualifications

1. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 14, 2026.

2. No provision has been made for taxation owing to carried forward and current losses.

3. The statement has been prepared in accordance with Indian Accounting Standards (Ind-AS).

4. Figures for the corresponding previous period have been restated/regrouped for comparability.

Auditor's Review

Verma S & Associates, Chartered Accountants, conducted a limited review and concluded that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Meeting Details

The Board Meeting commenced at 4:30 p.m. and concluded at 6:00 p.m. on November 14, 2026.