Summary of Key Information:
Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results
Audit Opinion:
Clean/Unqualified - The limited review reports issued by M/s. Akhilesh Pandey & Co., Chartered Accountants contained no qualifications or modifications.
Key Financial Highlights [Rs. In Lakhs]:
Standalone Results:
Revenue from Operations (Net of GST): ₹1,576.71 (Q1 FY27) vs ₹2,118.06 (Q1 FY26) - Down 25.6% YoY
Other Income: ₹37.29 (Q1 FY27) vs ₹19.32 (Q1 FY26)
Total Revenue (net): ₹1,614.00 (Q1 FY27) vs ₹2,137.38 (Q1 FY26) - Down 24.5% YoY
Expenses Breakdown:
- Purchase of stock-in-trade: ₹1,479.77
- Changes in inventories: ₹10.01
- Employee benefits expense: ₹34.38
- Finance Cost: ₹15.77
- Depreciation and amortisation expense: ₹31.54
- Other expenses: ₹45.97
Total Expenses: ₹1,597.42
Profit before tax: ₹16.58 (Q1 FY27) vs ₹9.32 (Q1 FY26) - Up 77.9% YoY
Tax expense: ₹6.58 (Current Tax: ₹-3.10, Deferred Tax: ₹-3.49, Excess/Short Provision: ₹10.00)
Net Profit: ₹10.00 (Q1 FY27) vs ₹7.01 (Q1 FY26) - Up 42.7% YoY
EPS (Basic & Diluted): ₹0.002
Paid-up equity share capital: ₹4,440.00 lakhs (Face Value Re. 1 per share)
Consolidated Results:
Net Profit: ₹69.47 lakhs for quarter ended June 30, 2026
J K Infrasol Private Limited (100% subsidiary) contributed revenue of ₹392.50 lakhs and net profit after tax of ₹59.47 lakhs
Segment-wise Performance:
The Company has only one reportable segment, therefore disclosure requirement under Ind AS 108 - Segmental reporting are not applicable.
Corporate Actions:
During the quarter, the company allotted 99,225 equity shares of face value Re. 1 each at an issue price of ₹1.80 per share (including a securities premium of ₹0.80 per share) on Preferential basis on May 06, 2026.
Other Significant Information:
The results have been prepared in accordance with Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013.
The results were reviewed by the audit committee of the board and subsequently taken on record by the board of directors.