Key Financial Results - Quarter Ended September 30, 2026

Income Statement Highlights (₹ in lakhs):

  • Revenue from Operations: ₹143.12 (compared to ₹120.66 in Q2 FY26 and ₹145.09 in Q1 FY26)
  • Other Income: ₹30.55 (compared to ₹40.11 in Q2 FY26 and ₹16.73 in Q1 FY26)
  • Total Income: ₹173.67 (compared to ₹160.77 in Q2 FY26 and ₹161.82 in Q1 FY26)
  • Employee Benefits Expenses: ₹32.97
  • Finance Costs: ₹16.55
  • Depreciation and Amortization: ₹1.98
  • Administration and Other Expenses: ₹108.50
  • Total Expenses: ₹159.99
  • Profit Before Exceptional Items and Taxes: ₹13.68 (compared to loss of ₹22.26 in Q2 FY26)
  • Exceptional Items: ₹1.37
  • Profit Before Taxes: ₹12.31 (compared to loss of ₹23.59 in Q2 FY26)
  • Tax Expense (Deferred): ₹0.48
  • Net Profit for the Quarter: ₹11.83 (compared to net loss of ₹23.96 in Q2 FY26)
  • Earnings Per Share (Basic & Diluted): ₹0.11 (compared to loss per share of ₹0.23 in Q2 FY26)

Half-Year Performance (April 1, 2026 to September 30, 2026):

  • Revenue from Operations: ₹288.21
  • Other Income: ₹47.28
  • Total Income: ₹335.49
  • Net Profit: ₹13.06 (compared to net loss of ₹35.93 in H1 FY26)
  • EPS (Basic & Diluted): ₹0.12 (compared to loss per share of ₹0.34 in H1 FY26)

Balance Sheet Position as at September 30, 2026 (₹ in lakhs)

Assets:

  • Total Assets: ₹5,107.24 (compared to ₹4,865.34 as at March 31, 2026)
  • Non-current Assets: ₹192.09 (Property, Plant & Equipment: ₹78.23; Other Intangible Assets: ₹19.49; Other Non-current Financial Assets: ₹93.00; Other Non-current Assets: ₹1.37)
  • Current Assets: ₹4,915.15 (Inventories: ₹2,071.19; Trade Receivables: ₹238.23; Cash & Cash Equivalents: ₹5.79; Bank Balances: ₹286.14; Other Current Financial Assets: ₹1,038.99; Other Current Assets: ₹1,274.81)

Equity and Liabilities:

  • Total Equity: ₹1,067.26 (Equity Share Capital: ₹1,050.00; Other Equity: ₹17.26)
  • Non-current Liabilities: ₹2.91 (Deferred Tax Liabilities)
  • Current Liabilities: ₹4,037.06 (Borrowings: ₹641.35; Trade Payables: ₹1,213.34; Other Current Financial Liabilities: ₹97.10; Other Current Liabilities: ₹2,070.85; Provisions: ₹14.42)

Cash Flow Statement - Half Year Ended September 30, 2026 (₹ in lakhs)

  • Net Cash from Operating Activities: (₹0.02)
  • Net Cash from Investing Activities: ₹40.04
  • Net Cash from Financing Activities: (₹32.94)
  • Net Increase in Cash and Cash Equivalents: ₹7.08
  • Cash and Cash Equivalents at Period End: ₹291.93

Corporate and Governance Details

  • Board Meeting: Held on November 7, 2026, from 19:30 to 20:10
  • Approval: Financial results reviewed by Audit Committee and approved by Board of Directors
  • Auditor: MRNP & CO LLP (Firm Registration No: 131809W/W100151) issued unmodified opinion
  • Share Capital: Paid-up equity share capital remains unchanged at ₹1,050.00 lakhs (Face Value ₹10 each)
  • Compliance: No investor complaints pending at beginning or end of the quarter
  • Accounting Standards: Prepared in accordance with Indian Accounting Standards (Ind AS)