Financial Results Overview (₹ in Lakhs)

The company reported a net profit of ₹3.71 lakhs for Q1 FY27, compared to a net loss of ₹2.98 lakhs in the corresponding quarter of the previous year (Q1 FY26).

Key Financial Metrics:

  • Total Income: ₹8.83 lakhs (consisting entirely of Other Income; Revenue from Operations was nil)
  • Total Expenses: ₹3.87 lakhs
  • Profit Before Tax: ₹4.96 lakhs
  • Tax Expense: ₹1.25 lakhs (Current Tax)
  • Net Profit: ₹3.71 lakhs

Comparative Performance:

  • Preceding Quarter (Q4 FY26): Net Profit was ₹23.81 lakhs on Total Income of ₹53.76 lakhs
  • Year-to-Date Previous Year (FY26): Net Profit was ₹22.72 lakhs (Audited)

Earnings Per Share (EPS):

  • Basic and Diluted EPS for Q1 FY27: ₹0.07
  • Basic and Diluted EPS for Q1 FY26: (₹0.06) [loss]
  • Basic and Diluted EPS for Q4 FY26: ₹0.47

Expense Breakdown (₹ in Lakhs)

  • Employee Benefits Expense: ₹1.79
  • Finance Costs: ₹0.001
  • Other Expenses: ₹2.08

Capital Structure

  • Paid-up Equity Share Capital: ₹504.37 lakhs (unchanged from previous periods)
  • Face Value per Equity Share: ₹10.00

Regulatory and Compliance Information

The financial results were reviewed by the Audit Committee and approved by the Board. The statutory auditors, Shambhu Gupta & Co. (ICAI FRN 007234C), conducted a limited review and issued an unmodified review conclusion. The review was performed in accordance with Standard on Review Engagement (SRE) 2410 and relevant SEBI circulars.

Operational Context

According to Note 3, the company has only one reportable primary business segment: "Granite and other materials." The entire operations are undertaken for this segment, and there is no separate identifiable bifurcation of assets.

Notes to Financial Results

1. The figures for Q1 FY27 are unaudited but were subjected to limited review by statutory auditors.

2. The company prepared these results in accordance with Indian Accounting Standards (Ind AS).

3. Previous period figures have been reclassified wherever necessary to conform to the current period's presentation.

4. The figures for the quarter ended March 31, 2026 (Q4 FY26) are balancing figures between audited full-year figures and published year-to-date figures up to the third quarter of FY26.