Board Approval and Review
- Financial results were adopted, approved and taken on record at the Board of Directors meeting held on November 4, 2026
- Meeting conducted at 1/203, Vishal Complex, Narsing Lane, S. V. Road, Malad (West), Mumbai – 400 064
- Results reviewed by Audit Committee and approved by Board of Directors
- Limited review conducted by APS Associates Chartered Accountants (FRN: 306015E)
Financial Results Highlights (Quarter Ended 30.09.2026)
Income Statement (₹ in Lakhs):
- Revenue from Operations: ₹801.85 (vs ₹30.00 in Q1 FY27, ₹0 in Q2 FY26)
- Other Income: ₹0 (vs ₹7.62 in Q1 FY27, ₹21.32 in Q2 FY26)
- Total Income: ₹801.85 (vs ₹37.62 in Q1 FY27, ₹21.32 in Q2 FY26)
Expenses (₹ in Lakhs):
- Purchase of stock in trade/Cost of Service availed: ₹772.26
- Employee Benefits Expense: ₹0.54
- Depreciation: ₹0.34
- Other Expenses: ₹3.99
- Total Expenses: ₹777.14
Profitability (₹ in Lakhs):
- Profit before tax: ₹24.70 (vs ₹30.77 in Q1 FY27, ₹14.09 in Q2 FY26)
- Tax Expense: ₹0 (vs ₹7.57 in Q1 FY27, ₹-0.71 in Q2 FY26)
- Profit for the period: ₹24.70 (vs ₹23.20 in Q1 FY27, ₹14.80 in Q2 FY26)
- Basic EPS: ₹0.49 (vs ₹0.46 in Q1 FY27, ₹0.29 in Q2 FY26)
- Diluted EPS: ₹0.49 (vs ₹0.46 in Q1 FY27, ₹0.29 in Q2 FY26)
Half Year Performance (Ended 30.09.2026)
Income Statement (₹ in Lakhs):
- Revenue from Operations: ₹831.85 (vs ₹125.00 in H1 FY26)
- Other Income: ₹7.62 (vs ₹24.69 in H1 FY26)
- Total Income: ₹839.47 (vs ₹149.69 in H1 FY26)
Profitability (₹ in Lakhs):
- Profit before tax: ₹55.47 (vs ₹136.12 in H1 FY26)
- Tax Expense: ₹7.57 (vs ₹-0.71 in H1 FY26)
- Profit for the period: ₹47.90 (vs ₹136.83 in H1 FY26)
- Basic EPS: ₹1.08 (vs ₹2.72 in H1 FY26)
- Diluted EPS: ₹1.08 (vs ₹2.72 in H1 FY26)
Balance Sheet Position (As at 30.09.2026)
Assets (₹ in Lakhs):
- Total Assets: ₹1,334.12 (vs ₹499.62 as at 31.03.2026)
- Non-current Assets: ₹428.37 (Property, Plant & Equipment: ₹12.14, Loans & Advances: ₹416.23)
- Current Assets: ₹905.76 (Trade receivables: ₹841.25, Cash: ₹3.09, Other current assets: ₹61.43)
Liabilities and Equity (₹ in Lakhs):
- Total Equity: ₹496.68 (Equity Share Capital: ₹503.00, Other Equity: ₹-6.32)
- Non-current Liabilities: ₹22.25 (Borrowings: ₹22.00, Deferred tax liabilities: ₹0.25)
- Current Liabilities: ₹815.20 (Trade payables: ₹790.68, Other current liabilities: ₹10.03, Short Term Provisions: ₹14.11, Current Tax Liabilities: ₹0.38)
Cash Flow Statement (Half Year Ended 30.09.2026)
Cash Flows (₹ in Lakhs):
- Net Cash from Operating Activities: ₹6.29
- Net Cash used in Investing Activities: ₹-7.62
- Net Cash used in Financing Activities: ₹-0.06
- Net decrease in Cash: ₹-6.83
- Cash at beginning: ₹4.47
- Cash at end: ₹3.08
Additional Information
- Paid up Equity Share Capital: ₹503.00 lakhs (Face Value: ₹10.00)
- The company has only one reportable segment: Trading
- No dividend recommended for financial year 2025-26
- Financial results prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
- Figures regrouped/reclassified wherever necessary