Board Meeting Details

The Board of Directors meeting was held on Saturday, November 14, 2026, commencing at 1:00 PM and concluding at 2:00 PM.

Financial Results Approval

The Board approved the Standalone Un-Audited Financial Results of the Company for the half year ended on 30th September, 2026 along with Limited Review Report.

Financial Performance Highlights (Rs. in Lakhs)

Income Statement for Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹914.99
  • Other Income: ₹1.42
  • Total Income: ₹916.41
  • Cost of Material Consumed: ₹789.58
  • Changes in Inventories: ₹50.68
  • Employees Benefits Expenses: ₹29.39
  • Finance Costs: ₹8.50
  • Depreciation & Amortization: ₹6.91
  • Other Expenses: ₹20.33
  • Total Expenses: ₹905.41
  • Profit before tax: ₹11.00
  • Tax Expense: ₹3.54 (Current Tax), (₹0.77) (Deferred Tax)
  • Profit after tax: ₹8.23
  • Earnings per Share (Basic): ₹0.17
  • Earnings per Share (Diluted): ₹0.17

Comparative Figures:

  • Half Year Ended September 30, 2025: Profit after tax ₹14.73 lakh, EPS ₹0.33
  • Half Year Ended March 31, 2025: Profit after tax ₹0.39 lakh, EPS (₹0.15)

Cash Flow Statement (Rs. in Lakhs)

For Period Ended September 30, 2026:

  • Net Cash from Operating Activities: ₹26.04
  • Net Cash used in Investing Activities: (₹4.63)
  • Net Cash used in Financing Activities: (₹28.21)
  • Net Decrease in Cash & Cash Equivalents: (₹6.80)
  • Cash & Cash Equivalents at beginning: ₹8.66
  • Cash & Cash Equivalents at end: ₹1.86

Balance Sheet Position (Rs. in Lakhs)

As at September 30, 2026:

  • Equity Share Capital: ₹468.80
  • Reserve & Surplus: ₹1,001.15
  • Total Shareholders' Fund: ₹1,469.95
  • Total Current Liabilities: ₹834.68
  • Total Non-current Assets: ₹440.57
  • Total Current Assets: ₹1,875.54
  • Total Assets: ₹2,316.10

Key Balance Sheet Items:

  • Inventories: Not quantified in disclosure
  • Trade Receivables: ₹695.91
  • Cash and Bank Balances: ₹997.35
  • Cash and Cash Equivalents: ₹1.87
  • Other Bank Balances: ₹7.71
  • Short-term Loans and Advances: ₹172.59

Limited Review Report

M.B. Gabhawala & Co., Chartered Accountants (FRN: 001183C) issued a limited review report dated November 14, 2026, stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Information

  • The company is listed on SME Platform of BSE
  • IND-AS compliance is not applicable
  • Segment reporting not applicable as business falls in one segment
  • Financial statements prepared in accordance with Accounting Standards issued by ICAI