Financial Results Overview (Values in ₹ Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹148.97
  • Total income: ₹148.97 (no other income)
  • Total expenses: ₹146.35
  • Employee benefit expense: ₹3.50
  • Depreciation and amortization: ₹2.50
  • Other expenses (Onsite): ₹140.35
  • Profit before tax: ₹2.62
  • Tax expense: ₹0.00 (both current and deferred tax)
  • Net profit for the period: ₹2.62

Comparative Quarterly Performance

  • Previous quarter (Q1 FY27): Revenue ₹181.86, Net profit ₹6.41
  • Corresponding quarter last year (Q2 FY26): Revenue ₹169.66, Net profit ₹5.06

Half-Year Performance (H1 FY27)

  • Revenue from operations: ₹330.83
  • Total income: ₹330.83
  • Total expenses: ₹323.45
  • Profit before tax: ₹7.38
  • Tax expense: ₹0.00
  • Net profit for the period: ₹7.38

Comparative Half-Year Performance

  • Corresponding period last year (H1 FY26): Revenue ₹290.99, Net profit ₹8.24
  • Full year FY26 (Audited): Revenue ₹717.65, Net profit ₹2.97

Capital Structure

  • Paid-up equity share capital: ₹681.69 lakh (Face value ₹10/- each)
  • Earnings per share (EPS): Not calculated/displayed as zero values shown in all periods

Balance Sheet Position as at 30th September 2026 (₹ Lakhs)

Assets

  • Total assets: ₹1,023.15
  • Non-current assets: ₹13.08 (Property, plant and equipment: ₹13.08)
  • Current assets: ₹1,010.07
  • Inventories: ₹979.30
  • Trade receivables (current): ₹19.48
  • Cash and cash equivalents: ₹0.28
  • Bank balances other than cash: ₹0.17
  • Other current financial assets: ₹10.84

Liabilities and Equity

  • Total equity: ₹681.69 (Equity share capital: ₹681.69, Other equity: ₹0.00)
  • Non-current liabilities: ₹4.96 (Trade payables to creditors other than micro/small enterprises: ₹4.96)
  • Current liabilities: ₹336.50
  • Other current financial liabilities: ₹312.61
  • Current tax liabilities: ₹23.61
  • Provisions (current): ₹0.28

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

  • Cash flows from operating activities: ₹5.77
  • Cash flows from investing activities: ₹2.52 (from sale of property, plant and equipment)
  • Cash flows from financing activities: ₹0.00
  • Net increase in cash and cash equivalents: ₹8.29
  • Opening cash balance: ₹0.46
  • Closing cash balance: ₹8.75

Key Adjustments and Notes

  • The financial results were reviewed by the Audit Committee and approved by the Board on 20th October 2026
  • Statutory auditors (BGS and Associates) conducted a limited review and issued a clean report
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company operates in a single business segment: IT Products and Services
  • No exceptional items, discontinued operations, or share of profit/loss from associates/joint ventures
  • No dividends paid or proposed during the period