Financial Performance Highlights (Rs. in Lakhs)

Quarter Ended 30-09-2026:

  • Revenue from operations: ₹324.91
  • Total income: ₹324.91
  • Total expenses: ₹262.23
  • Profit before tax: ₹62.69
  • Tax expense: ₹12.58 (current tax)
  • Profit after tax: ₹50.10
  • Basic and diluted EPS: ₹1.38

Quarter Ended 30-06-2026:

  • Revenue from operations: ₹368.73
  • Profit after tax: ₹45.08
  • Basic and diluted EPS: ₹1.24

Quarter Ended 30-09-2025 (Audited):

  • Revenue from operations: ₹313.00
  • Profit after tax: ₹40.71
  • Basic and diluted EPS: ₹1.12

Half Year Ended 30-09-2026:

  • Revenue from operations: ₹693.65
  • Profit after tax: ₹95.19
  • Basic and diluted EPS: ₹2.63

Half Year Ended 30-09-2025 (Audited):

  • Revenue from operations: ₹623.16
  • Profit after tax: ₹80.79
  • Basic and diluted EPS: ₹2.23

Full Year Ended 31 March 2026 (Audited):

  • Revenue from operations: ₹1,330.70
  • Profit after tax: ₹167.50
  • Basic and diluted EPS: ₹4.62

Expense Breakdown (Quarter Ended 30-09-2026)

  • Purchases of stock-in-trade: ₹253.70
  • Employee benefits expense: ₹2.42
  • Depreciation and amortization: ₹0.09
  • Other expenses: ₹6.02

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

  • Total assets: ₹1,799.89
  • Non-current assets: ₹499.89
  • Trade receivables: ₹497.66
  • Investments: ₹0.73
  • Other financial assets: ₹0.08
  • Current assets: ₹1,300.00
  • Inventories: ₹1,275.37
  • Cash and cash equivalents: ₹14.71
  • Other current assets: ₹9.93
  • Total equity: ₹1,035.27
  • Equity share capital: ₹724.60
  • Other equity: ₹310.67
  • Current liabilities: ₹764.62
  • Borrowings: ₹7.35
  • Trade payables (others): ₹552.71
  • Other current liabilities: ₹6.55
  • Provisions: ₹198.02

Cash Flow Statement (Six months ended 30-09-2026)

  • Cash from operating activities: ₹5.00
  • Cash from investing activities: ₹0.00
  • Cash from financing activities: ₹2.99
  • Proceeds from long term borrowings: ₹3.00
  • Dividend paid: ₹-0.01
  • Net increase in cash: ₹7.99
  • Cash at beginning: ₹6.71
  • Cash at end: ₹14.71

Auditor's Review Report

Rajendra J. Shah & Co., Chartered Accountants (FRN: 0108369W) issued a limited review report on the unaudited financial results. The review was conducted in accordance with SRE 2410 and provided moderate assurance. The auditors noted that the cash flow statement for the six months ended September 30, 2026, was approved by the Board but was not subjected to review.

Additional Notes

The company has no reportable segments as per Ind AS requirements. There were no finance costs, other income, or deferred tax items reported during the period.