Financial Results Overview (₹ in lacs except per share data)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹200.81
  • Other Income: ₹45.27
  • Total Revenue: ₹246.08
  • Total Expenses: ₹238.25
  • Profit Before Tax: ₹7.77
  • Tax Expenses: ₹2.02
  • Net Profit for the period: ₹5.75
  • Basic EPS: ₹0.06
  • Diluted EPS: ₹0.06

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹573.68
  • Other Income: ₹24.60
  • Total Revenue: ₹598.28
  • Total Expenses: ₹591.67
  • Profit Before Tax: ₹6.61
  • Tax Expenses: ₹1.35
  • Net Profit for the period: ₹5.26
  • Basic EPS: ₹0.05
  • Diluted EPS: ₹0.05

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹528.41
  • Other Income: ₹10.35
  • Total Revenue: ₹538.77
  • Total Expenses: ₹533.59
  • Profit Before Tax: ₹5.18
  • Tax Expenses: ₹1.52
  • Net Profit for the period: ₹3.66
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

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

  • Property, Plant and Equipment: ₹0.12
  • Investments: ₹895.17
  • Trade Receivables: ₹605.40
  • Cash and Cash Equivalents: ₹1.72
  • Other Current Assets: ₹191.40
  • Total Assets: ₹2,422.39
  • Equity Share Capital: ₹1,000.00
  • Other Equity: ₹1,203.60
  • Trade Payables: ₹467.55
  • Other Current Liabilities: ₹200.99
  • Total Equity and Liabilities: ₹2,422.39

Cash Flow Statement for Six Months Ended September 30, 2026 (₹ in lacs)

  • Net Cash from Operating Activities: ₹(218.02)
  • Net Cash Used in Investing Activities: ₹(895.17)
  • Net Cash from Financing Activities: ₹1,112.39
  • Net Increase/(Decrease) in Cash: ₹(0.80)
  • Cash at Beginning: ₹2.52
  • Cash at End: ₹1.72

Key Notes and Disclosures

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on November 3, 2026.

2. The company operates in a single reportable segment - Trading of Agriculture Products.

3. The statutory auditors, Kapil Kumar Agarwal & Associates, carried out a limited review as per Regulation 33 of SEBI LODR.

4. Financial results prepared in accordance with Indian Accounting Standards (Ind AS).

Auditor's Emphasis of Matter

The auditors highlighted that 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, and the balances have not been reconciled with the company's books. The impact of any required adjustments upon receipt of confirmations is not ascertainable.