Board Meeting Details

The Board of Directors meeting was held on Friday, 13th November 2026, commencing at 05:30 PM and concluding at 08:00 PM.

Financial Results - Quarter Ended 30/09/2026 (₹ in Lakhs)

  • Revenue from operations: ₹98.03
  • Other income: Not separately quantified (included in total revenue)
  • Total Revenue: ₹98.03
  • Cost of materials consumed: ₹72.52
  • Change in Inventory: ₹2.95 (increase)
  • Employee benefits expense: ₹2.45
  • Finance costs: Not separately quantified
  • Depreciation and amortization: ₹0.22
  • Other expenses: ₹5.70
  • Total expenses: ₹83.84
  • Profit before tax: ₹14.19
  • Tax expense: ₹5.77 (Current tax: ₹5.72, Deferred tax: ₹0.05)
  • Net profit for the quarter: ₹8.42
  • Earnings per share (Basic & Diluted): ₹0.23

Financial Results - Half Year Ended 30/09/2026 (₹ in Lakhs)

  • Total Revenue: ₹228.61
  • Total expenses: ₹208.06
  • Profit before tax: ₹20.55
  • Tax expense: ₹5.77 (Current tax: ₹5.72, Deferred tax: ₹0.05)
  • Net profit for half-year: ₹14.78
  • Earnings per share (Basic & Diluted): ₹0.41

Comparative Performance (₹ in Lakhs)

Quarter Comparison (30/09/2026 vs 30/09/2025):

  • Revenue: ₹98.03 vs ₹54.58 (increase)
  • Net profit: ₹8.42 vs ₹4.24 (increase)

Half-Year Comparison (30/09/2026 vs 30/09/2025):

  • Revenue: ₹228.61 vs ₹54.58 (significant increase)
  • Net profit: ₹14.78 vs ₹(4.10) (improvement from loss to profit)

Balance Sheet Position as at 30/09/2026 (₹ in Lakhs)

Assets:

  • Non-Current Assets: ₹52.98 (Property, Plant and Equipment: ₹0.74, Other non-current assets: ₹52.24)
  • Current Assets: ₹58.66 (Inventories: ₹8.10, Cash and cash equivalents: ₹41.79, Other current assets: ₹8.77)
  • Total Assets: ₹111.64

Equity and Liabilities:

  • Equity Share Capital: ₹358.48
  • Reserves and Surplus: ₹(663.41)
  • Other Equity: ₹200.00
  • Total Equity: ₹(104.93)
  • Non-Current Liabilities: ₹160.53 (Financial liabilities: ₹160.48, Deferred tax liabilities: ₹0.05)
  • Current Liabilities: ₹56.04 (Short-term borrowings: ₹3.02, Other financial liabilities: ₹45.67, Other current liabilities: ₹7.35)
  • Total Liabilities: ₹216.57

Cash Flow Statement for Half Year Ended 30/09/2026 (₹ in Lakhs)

  • Net cash from operating activities: ₹23.37
  • Net cash used in investing activities: ₹(0.96) (Purchase of fixed assets)
  • Net cash from financing activities: Not quantified (proceeds from bank borrowings mentioned but not quantified)
  • Net increase in cash: ₹22.41
  • Opening cash balance: ₹19.38
  • Closing cash balance: ₹41.79

Auditor Review

M/s. Bijan Ghosh and Associates, Chartered Accountants (FRN: 33214), conducted a limited review of the financial results and issued an unqualified report dated 13th November 2026. Their review concluded that the financial results contain no material misstatement and comply with SEBI Listing Regulations.

Additional Information

  • The company operates in a single segment
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Paid-up equity share capital remains unchanged at ₹358.48 lakh (face value ₹10 each)