Key Quantitative Figures

Financial Results for Quarter Ended September 30, 2026 (Unaudited Standalone):

  • Revenue from Operations: ₹48.22 lakh
  • Total Revenue: ₹48.22 lakh
  • Total Expenses: ₹45.50 lakh
  • Profit Before Tax: ₹2.71 lakh
  • Total Tax Expenses: ₹0.68 lakh
  • Net Profit for the period: ₹2.03 lakh
  • Basic Earnings Per Share: ₹0.26
  • Diluted Earnings Per Share: ₹0.26

Financial Results for Half Year Ended September 30, 2026 (Unaudited Standalone):

  • Revenue from Operations: ₹74.21 lakh
  • Total Revenue: ₹74.21 lakh
  • Total Expenses: ₹70.38 lakh
  • Profit Before Tax: ₹3.49 lakh
  • Total Tax Expenses: ₹1.26 lakh
  • Net Profit for the period: ₹2.23 lakh
  • Basic Earnings Per Share: ₹0.33
  • Diluted Earnings Per Share: ₹0.33

Comparative Figures (H1 FY26):

  • Revenue from Operations: ₹2.34 lakh
  • Net Loss for the period: ₹(0.21) lakh
  • Basic Loss Per Share: ₹(0.30)

Balance Sheet as at September 30, 2026:

  • Total Assets: ₹1,098.05 lakh
  • Non-Current Assets: ₹34.70 lakh
  • Current Assets: ₹1,063.36 lakh
  • Total Equity: ₹1,077.62 lakh
  • Equity Share Capital: ₹79.46 lakh
  • Other Equity: ₹283.01 lakh
  • Total Liabilities: ₹20.43 lakh

Cash Flow Statement for Six Months Ended September 30, 2026:

  • Net Cash from Operating Activities: ₹(120.11) lakh
  • Net Cash used in Investing Activities: ₹(0.13) lakh
  • Net Cash from Financing Activities: ₹119.11 lakh
  • Net Decrease in Cash and Cash Equivalents: ₹(1.14) lakh

Dates of Action

  • Board Meeting Date: October 26, 2026 (8:00 PM to 8:30 PM)
  • Period Ended: September 30, 2026
  • Limited Review Report Date: October 26, 2026

Parties Involved

  • Board of Directors of Mardia Samyoung Capillary Tubes Company Limited
  • Statutory Auditors: SK Bhavsar & Co., Chartered Accountants (Firm No. 145880W)
  • Review Partner: Shivam Bhavsar (M. No. 180566)

Auditor Qualifications

Auditors included an Emphasis of Matter regarding:

  • Balances of Trade Receivables, Trade Payables, Loans and Advances, and Borrowings are subject to confirmation and reconciliation
  • Direct confirmations from respective parties have not been received
  • Balances have not been reconciled with the Company's books of account
  • Sales and purchases verified based on management-provided data only
  • Adjustments required upon completion of reconciliation are not ascertainable

Capital Structure Impact

  • Paid-up Equity Share Capital increased to ₹79.46 lakh as of September 30, 2026 from ₹67.75 lakh as of March 31, 2026
  • Face Value per share: ₹10.00

Additional Information

  • The company operates in a single business segment: "Trading of Agriculture Product"
  • Figures for previous periods have been rearranged/regrouped for comparability
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • Financial statements prepared in accordance with Ind AS and SEBI guidelines