Key Financial Results (Half Year Ended 30th September 2026)

Profit and Loss Statement

  • Revenue from Operations: ₹6,779.16 Lakh (H1 FY26: ₹7,024.84 Lakh)
  • Total Income: ₹6,818.04 Lakh (H1 FY26: ₹7,028.00 Lakh)
  • Total Expenses: ₹7,091.94 Lakh (H1 FY26: ₹6,697.63 Lakh)
  • Profit/(Loss) Before Tax (PBT): Loss of ₹273.90 Lakh (H1 FY26: Profit of ₹330.37 Lakh)
  • Tax Expense: Negative ₹76.20 Lakh (primarily deferred tax) (H1 FY26: ₹96.64 Lakh)
  • Profit/(Loss) for the Period (Net Profit): Loss of ₹197.70 Lakh (H1 FY26: Profit of ₹233.73 Lakh)
  • Earnings Per Share (EPS) - Basic & Diluted: Negative ₹1.71 (H1 FY26: ₹2.97)

Balance Sheet Position (as at 30th September 2026)

  • Total Equity and Liabilities: ₹13,151.33 Lakh (31st March 2026: ₹9,865.58 Lakh)
  • Share Capital: ₹1,156.75 Lakh (unchanged from March 2026)
  • Reserves and Surplus: ₹4,448.00 Lakh (31st March 2026: ₹4,645.69 Lakh)
  • Long-Term Borrowings: ₹4,970.79 Lakh (31st March 2026: ₹1,349.32 Lakh)
  • Short-Term Borrowings: ₹987.94 Lakh (31st March 2026: ₹1,131.21 Lakh)
  • Total Assets: ₹13,151.33 Lakh (31st March 2026: ₹9,865.58 Lakh)
  • Property, Plant & Equipment and Intangible Assets: ₹3,393.06 Lakh (31st March 2026: ₹2,669.04 Lakh)
  • Inventories: ₹1,206.41 Lakh (31st March 2026: ₹1,186.82 Lakh)
  • Trade Receivables: ₹1,859.20 Lakh (31st March 2026: ₹1,861.85 Lakh)
  • Cash and Cash Equivalents: ₹262.71 Lakh (31st March 2026: ₹258.67 Lakh)

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net Cash from Operating Activities: Negative ₹787.66 Lakh
  • Net Cash from Investing Activities: Negative ₹3,704.50 Lakh
  • Net Cash from Financing Activities: ₹4,591.12 Lakh
  • Net Increase in Cash and Equivalents: ₹4.04 Lakh
  • Cash and Equivalents at Period End: ₹262.71 Lakh

Additional Disclosures and Notes

  • Paid-Up Equity Share Capital: ₹1,156.75 Lakh, comprising 11,567,500 shares of ₹10.00 face value each.
  • The company has a single reportable business segment.
  • The company issued 3,700,000 equity shares of ₹10 each at a premium of ₹133 each via an Initial Public Offer (IPO) and was listed on the BSE SME platform on 14th October [year not fully stated in text].
  • Total Financial Indebtedness (including short-term and long-term debt) is disclosed as ₹5,958.73 Lakh. The format for disclosing outstanding default on loans shows no amount of default against the total outstanding amount of ₹5,958.73 Lakh.
  • Statements on deviation of public issue proceeds and related party transactions are attached in XBRL format.
  • The impact of audit qualifications is stated as not applicable.

Auditor's Limited Review Report

Milind Nyati & Co. LLP, Chartered Accountants (Firm Regn. No.: 014455C), issued a limited review report. Based on their review, nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results:

  • Has not disclosed the information required to be disclosed per SEBI LODR Regulations.
  • Contains any material misstatement.

The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Place: Ahmedabad

Date: 7th November, 2026