Financial Results Summary (₹ Lakhs)

Quarter Ended September 30, 2019 (Q2 FY20)

  • Revenue from Operations: ₹161.28 (compared to ₹705.84 in Q2 FY19 and ₹449.51 in Q4 FY19)
  • Total Income: ₹161.28
  • Total Expenses: ₹154.85
  • Employee Benefit Expense: ₹5.35
  • Depreciation and Amortization: ₹2.88
  • Other Expenses (Onsite Expenses): ₹146.62
  • Profit Before Tax: ₹6.43
  • Tax Expense: ₹0.00
  • Net Profit After Tax: ₹6.43
  • Earnings Per Share (Basic & Diluted): ₹0.01

Half Year Ended September 30, 2019 (H1 FY20)

  • Revenue from Operations: ₹525.03 (compared to ₹1,439.88 in H1 FY19)
  • Total Income: ₹525.03
  • Total Expenses: ₹503.35
  • Profit Before Tax: ₹21.68
  • Tax Expense: ₹0.00
  • Net Profit After Tax: ₹21.68
  • Earnings Per Share (Basic & Diluted): ₹0.03

Comparative Figures

  • Previous Quarter (Q4 FY19): Revenue ₹449.51, Net Profit ₹9.76
  • Corresponding Quarter Previous Year (Q2 FY19): Revenue ₹705.84, Net Profit ₹9.75
  • Previous Full Year (FY19): Revenue ₹2,498.65, Net Profit ₹43.88

Statement of Assets and Liabilities as at September 30, 2019 (₹ Lakhs)

  • Total Assets: ₹1,042.45
  • Non-Current Assets: ₹54.37
  • Property, Plant and Equipment: ₹21.08
  • Loans (Non-Current): ₹31.79
  • Deferred Tax Assets: ₹1.50
  • Current Assets: ₹988.08
  • Inventories: ₹875.00
  • Trade Receivables (Current): ₹105.58
  • Cash and Cash Equivalents: ₹0.03
  • Bank Balances (Other): ₹1.35
  • Other Current Financial Assets: ₹6.12
  • Total Equity: ₹1,003.64
  • Equity Share Capital: ₹681.69 (Face Value ₹10 per share)
  • Other Equity: ₹321.95
  • Total Liabilities: ₹38.81
  • Non-Current Liabilities: ₹23.61 (Deferred Tax Liabilities)
  • Current Liabilities: ₹15.20
  • Trade Payables: ₹12.84 (all to creditors other than micro/small enterprises)
  • Current Tax Liabilities: ₹2.36

Statement of Cash Flows for Half Year Ended September 30, 2019 (₹ Lakhs)

  • Net Cash Flow from Operating Activities: ₹324.26
  • Profit Before Tax: ₹21.68
  • Key Adjustments:
  • Decrease in Inventories: ₹214.80
  • Decrease in Trade Receivables: ₹9.52 (current) + ₹31.05 (non-current)
  • Decrease in Other Current Assets: ₹20.25
  • Depreciation and Amortization: ₹27.71
  • Increase in Trade Payables: -₹3.45 (decrease)
  • Net Cash Flow from Investing Activities: ₹0.00
  • Net Cash Flow from Financing Activities: ₹0.00
  • Net Increase in Cash and Cash Equivalents: ₹324.26
  • Cash and Cash Equivalents at Beginning: ₹0.46
  • Cash and Cash Equivalents at End: ₹324.72

Additional Information

  • Paid-up Equity Share Capital: ₹681.69 lakh (unchanged from previous periods)
  • Reserves: ₹302.95 lakh (excluding revaluation reserve)
  • The financial results include all SEBI LODR XBRL format line items, including zero-value items.