Financial Results Summary

Quarterly Performance (₹ in lacs)

  • Revenue from Operations: Q2 FY26: ₹528.41, Q1 FY26: ₹45.27, Q2 FY25: ₹34.70
  • Other Income: Q2 FY26: ₹10.35, Q1 FY26: ₹14.24, Q2 FY25: ₹14.77
  • Total Revenue: Q2 FY26: ₹538.77, Q1 FY26: ₹59.51, Q2 FY25: ₹49.47
  • Operating Expenses: Q2 FY26: ₹803.04
  • Changes in inventories: Q2 FY26: (₹287.68)
  • Employee benefits: Q2 FY26: ₹1.77
  • Finance Cost: Q2 FY26: ₹0.00
  • Other Expenses: Q2 FY26: ₹16.46
  • Total Expenses: Q2 FY26: ₹533.59
  • Profit Before Tax: Q2 FY26: ₹5.18, Q1 FY26: ₹1.43, Q2 FY25: ₹5.86
  • Tax Expenses: Q2 FY26: ₹1.35
  • Net Profit: Q2 FY26: ₹3.83, Q1 FY26: ₹1.06, Q2 FY25: ₹4.34

Half-Yearly Performance (₹ in lacs)

  • Revenue from Operations: H1 FY26: ₹573.68, H1 FY25: ₹200.81
  • Other Income: H1 FY26: ₹24.60, H1 FY25: ₹30.17
  • Total Revenue: H1 FY26: ₹598.28, H1 FY25: ₹230.98
  • Profit Before Tax: H1 FY26: ₹6.61, H1 FY25: ₹7.77
  • Tax Expenses: H1 FY26: ₹1.72
  • Net Profit: H1 FY26: ₹4.89, H1 FY25: ₹5.75

Earnings Per Share (₹)

  • Basic EPS (Continuing and discontinuing operations): Q2 FY26: ₹0.04, Q1 FY26: ₹0.01, Q2 FY25: ₹0.04
  • Diluted EPS: Q2 FY26: ₹0.04, Q1 FY26: ₹0.01, Q2 FY25: ₹0.04
  • Half-Year EPS: H1 FY26: ₹0.05, H1 FY25: ₹0.06

Capital Structure

  • Paid-up Equity Share Capital: ₹1,000.00 lacs (consistent across all periods)
  • Face Value per Share: ₹10.00

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

Assets

  • Non-Current Assets: ₹1,604.59
  • Property, Plant and Equipment: ₹0.12
  • Investments: ₹895.17
  • Loans: ₹605.40
  • Deferred tax assets: ₹103.90
  • Current Assets: ₹817.80
  • Inventories: ₹467.55
  • Cash and cash equivalents: ₹1.72
  • Bank balances: ₹157.13
  • Other current assets: ₹191.40
  • Total Assets: ₹2,422.39

Liabilities and Equity

  • Equity: ₹2,203.60
  • Equity Share capital: ₹1,000.00
  • Other Equity: ₹1,203.60
  • Non-current liabilities: ₹15.56 (Borrowings)
  • Current liabilities: ₹203.23
  • Trade payables: ₹2.24
  • Other current liabilities: ₹200.99
  • Total Equity and Liabilities: ₹2,422.39

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

  • Cash from Operating Activities: (₹218.02)
  • Cash used in Investing Activities: (₹895.17) primarily due to investments
  • Cash from Financing Activities: ₹1,112.39 from long-term loans & advances
  • Net decrease in Cash: (₹0.80)
  • Opening Cash Balance: ₹2.52
  • Closing Cash Balance: ₹1.72

Auditor's Review

Kapil Kumar Agarwal & Associates conducted a limited review as per SRE 2410. The review report includes an Emphasis of Matter regarding unreconciled balances:

  • Trade receivables, trade payables, loans and advances, and borrowings are subject to confirmation and reconciliation
  • Direct confirmations from counterparties have not been received
  • Adjustments that may be required upon reconciliation are not ascertainable

The auditor concluded that nothing has come to their attention suggesting material misstatement in the financial results.

Approval and Signatories

  • Results reviewed by Audit Committee and approved by Board of Directors on November 3, 2026
  • Digitally signed by Bipinbhai Becharbhai Prajapati, Managing Director (DIN: 11000222)
  • Auditor's report signed by Rajeev Sharma, Partner (Membership No. 075689)