Financial Performance Highlights
Quarter Ended 30th September, 2026 (Unaudited):
- Income from Operations: ₹1,820.15 lakh
- Other Income: ₹3.81 lakh
- Total Income: ₹1,823.96 lakh
- Profit Before Tax: ₹34.92 lakh
- Profit for the Period: ₹34.50 lakh
- Earnings Per Share (Basic & Diluted): ₹0.92
Half Year Ended 30th September, 2026 (Unaudited):
- Income from Operations: ₹4,962.27 lakh
- Other Income: ₹8.34 lakh
- Total Income: ₹4,970.61 lakh
- Profit Before Tax: ₹246.03 lakh
- Profit for the Period: ₹245.03 lakh
- Earnings Per Share (Basic & Diluted): ₹6.54
Comparative Performance (Quarter):
- Previous quarter (Q1 FY27): Profit of ₹210.53 lakh
- Corresponding quarter previous year (Q2 FY26): Loss of ₹164.98 lakh
Comparative Performance (Half Year):
- Corresponding half year previous year: Loss of ₹286.46 lakh
- Full year previous year (FY26 Audited): Profit of ₹113.51 lakh
Key Financial Metrics
Expense Breakdown (Quarter):
- Cost of materials consumed: ₹1,258.48 lakh
- Purchases of Stock-in-Trade: ₹575.62 lakh
- Changes in inventories: (₹224.49) lakh
- Employee benefits expense: ₹29.80 lakh
- Finance costs: ₹66.44 lakh
- Depreciation and amortization: ₹11.45 lakh
- Other expenses: ₹71.74 lakh
Taxation:
- Current Tax: ₹0.00 lakh
- Deferred Tax: ₹0.42 lakh (quarter), ₹1.00 lakh (half year)
- No income tax related to earlier years
Capital Structure:
- Paid-up Share Capital: ₹374.70 lakh (Face Value of ₹10/- each)
- Reserves (excluding Revaluation Reserves): ₹3,206.05 lakh (as of 30th September, 2026)
Assets and Liabilities Position (as of 30th September, 2026)
Total Assets: ₹7,480.95 lakh
Non-current Assets: ₹1,465.02 lakh
- Property, Plant and Equipment: ₹546.51 lakh
- Trade receivables: ₹494.17 lakh
- Other financial assets: ₹200.08 lakh
- Other non-current assets: ₹224.26 lakh
Current Assets: ₹6,015.93 lakh
- Inventories: ₹4,255.40 lakh
- Investments: ₹45.99 lakh
- Trade receivables: ₹802.45 lakh
- Cash and Cash equivalents: ₹880.16 lakh
- Current Tax Assets: ₹3.50 lakh
- Other Current Assets: ₹28.43 lakh
Equity and Liabilities:
- Equity Share Capital: ₹374.70 lakh
- Other Equity: ₹3,206.05 lakh
Non-current Liabilities: ₹804.91 lakh
- Borrowings: ₹704.98 lakh
- Deferred Tax Liabilities: ₹99.93 lakh
Current Liabilities: ₹3,095.29 lakh
- Borrowings: ₹2,932.76 lakh
- Trade payables: ₹102.62 lakh (including ₹1.66 lakh to micro/small enterprises)
- Other current liabilities: ₹59.42 lakh
- Provisions: ₹0.50 lakh
Cash Flow Statement (Half Year Ended 30th September, 2026)
Cash Flow from Operating Activities:
- Cash generated from operating activities: ₹962.90 lakh
- Net increase in working capital adjustments: ₹567.19 lakh
- Income tax paid: ₹3.50 lakh
Cash Flow from Investing Activities:
- Net cash used: (₹4.52) lakh
- Purchase of Plant, Property & Equipment: ₹1.02 lakh
- Interest income received: ₹4.57 lakh
- Changes in non-current assets: (₹10.11) lakh
Cash Flow from Financing Activities:
- Net cash used: (₹100.56) lakh
- Proceeds from non-current borrowings: ₹698.96 lakh
- Repayment of current borrowings: (₹669.89) lakh
- Interest and finance charges paid: (₹129.62) lakh
Net Change in Cash:
- Net increase in cash and cash equivalents: ₹857.82 lakh
- Opening cash balance: ₹22.34 lakh
- Closing cash balance: ₹880.16 lakh
Additional Information
- The company operates exclusively in the Agri Business segment
- The financial results were reviewed by statutory auditors Bhutoria Ganesan & Co., who issued a clean limited review report with no qualifications
- Previous period figures have been regrouped/reclassified where necessary
- The results will be published in widely circulated English and Hindi newspapers
- The company is in the process of filing the results in XBRL format
Governance
- Board Meeting Date: 29th October, 2026
- Company Secretary & Compliance Officer: Harshita Kirkire (M. No.: A77514)
- Chairman & Managing Director: Kailash Chand Sharma (DIN: 00012900)
- Statutory Auditors: M/s Bhutoria Ganesan & Co. (FRN: 004465@)