Board Meeting Details

The Board of Directors meeting was held on September 12, 2026, commencing at 04:30 PM. The board approved:

  • The Unaudited Financial Statements (Standalone) along with Limited Review Report for the quarter and half year ended September 30, 2026
  • Disclosure of Related Party Transaction for the half-year ended September 30, 2026

Financial Results Overview (Quarter Ended September 30, 2026)

  • Revenue From Operations (Net): ₹2,706.56 lakh
  • Other Income: -₹105.47 lakh
  • Total Income: ₹2,601.09 lakh
  • Total Expenses: ₹2,650.12 lakh
  • Profit before tax: -₹49.02 lakh
  • Tax Expense:
  • Current Tax: -₹12.12 lakh
  • Deferred Tax: ₹0.22 lakh
  • Profit for the period: -₹61.36 lakh
  • Total Comprehensive Income: -₹60.72 lakh
  • Earnings per Equity Share (Basic): -₹0.04
  • Earnings per Equity Share (Diluted): -₹0.04

Financial Results Overview (Half Year Ended September 30, 2026)

  • Revenue From Operations (Net): ₹4,375.73 lakh
  • Other Income: ₹99.59 lakh
  • Total Income: ₹4,475.32 lakh
  • Total Expenses: ₹4,224.53 lakh
  • Profit before tax: ₹250.79 lakh
  • Tax Expense:
  • Current Tax: ₹56.91 lakh
  • Deferred Tax: ₹38.48 lakh
  • Profit for the period: ₹155.40 lakh
  • Total Comprehensive Income: ₹155.73 lakh
  • Earnings per Equity Share (Basic): ₹0.09
  • Earnings per Equity Share (Diluted): ₹0.09

Comparative Performance

Compared to previous periods:

  • Q2 FY26 Revenue: ₹1,707.34 lakh (current Q2: ₹2,706.56 lakh)
  • H1 FY26 Revenue: ₹2,626.42 lakh (current H1: ₹4,375.73 lakh)
  • FY26 Annual Revenue: ₹7,274.99 lakh
  • Q2 FY26 Profit: ₹141.67 lakh (current Q2: -₹61.36 lakh)
  • H1 FY26 Profit: ₹238.08 lakh (current H1: ₹155.40 lakh)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹10,225.72 lakh (Previous: ₹8,775.38 lakh as at March 31, 2026)
  • Non-Current Assets: ₹876.70 lakh
  • Current Assets: ₹9,349.01 lakh
  • Total Equity: ₹5,360.89 lakh
  • Equity Share Capital: ₹1,727.37 lakh
  • Other Equity: ₹3,633.53 lakh
  • Non-Current Liabilities: ₹706.08 lakh
  • Current Liabilities: ₹4,158.74 lakh

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

  • Net cash flow from operating activities: -₹353.18 lakh
  • Net cash used in investing activities: -₹233.36 lakh
  • Net cash used in financing activities: ₹542.16 lakh
  • Net decrease in cash and cash equivalents: -₹44.39 lakh
  • Cash and cash equivalents as at April 1: ₹71.88 lakh
  • Cash and cash equivalents as at September 30: ₹33.45 lakh

Auditor Review

Statutory auditors ADMS & Associates (FRN: 123456W) conducted a limited review and issued an unmodified conclusion on the financial results. The review was performed in accordance with Standard on Review Engagements (SRE) 2410.

Additional Information

  • The company operates in a single reportable segment
  • Figures are prepared in accordance with Indian Accounting Standards (Ind AS)
  • The financial results were reviewed by the Audit Committee before board approval
  • The company has applied for a name change from Lorenzini Apparels Limited to Monteil Limited, pending NSE approval
  • Paid-up equity share capital: ₹1,727.37 lakh (Face value of ₹1/- each)