Financial Results Summary

Quarterly Performance (Q2 FY22 ended 30th September 2021)

  • Revenue from operations: ₹253.366 lakh
  • Total income: ₹253.366 lakh (no other income)
  • Employee benefit expense: ₹1.850 lakh
  • Depreciation expense: ₹0.850 lakh
  • Other onsite and project expenses: ₹244.961 lakh
  • Total expenses: ₹247.661 lakh
  • Profit before tax: ₹5.705 lakh
  • Tax expense: ₹0.000 lakh (both current and deferred tax)
  • Net profit: ₹5.705 lakh
  • Earnings per share (basic & diluted): ₹0.008

Half-Yearly Performance (H1 FY22 ended 30th September 2021)

  • Revenue from operations: ₹559.432 lakh
  • Total income: ₹559.432 lakh
  • Employee benefit expense: ₹4.300 lakh
  • Depreciation expense: ₹1.800 lakh
  • Other onsite and project expenses: ₹537.411 lakh
  • Total expenses: ₹543.511 lakh
  • Profit before tax: ₹15.921 lakh
  • Tax expense: ₹0.000 lakh
  • Net profit: ₹15.921 lakh
  • Earnings per share (basic & diluted): ₹0.486

Comparative Performance

Compared to half-year ended 30th September 2020:

  • Revenue increased from ₹478.140 lakh to ₹559.432 lakh
  • Net profit increased from ₹11.137 lakh to ₹15.921 lakh

Capital Structure

  • Paid-up equity share capital (Face Value ₹10): ₹681.690 lakh (unchanged from previous periods)
  • Reserves excluding revaluation reserves: ₹331.164 lakh (increased from ₹325.459 lakh in previous quarter)
  • Debt equity ratio: 0.000 (zero debt)

Assets and Liabilities Position (as at 30th September 2021)

Equity and Liabilities

  • Total equity: ₹681.690 lakh
  • Non-current liabilities: ₹29.350 lakh (including non-current trade payables of ₹5.740 lakh and deferred tax liabilities of ₹23.610 lakh)
  • Current liabilities: ₹0.240 lakh (current tax liabilities)
  • Total liabilities: ₹711.280 lakh

Assets

  • Non-current assets: ₹28.089 lakh (property, plant and equipment of ₹24.701 lakh and other non-current assets of ₹3.388 lakh)
  • Current assets: ₹683.191 lakh (inventories of ₹663.629 lakh, trade receivables of ₹18.558 lakh, cash and cash equivalents of ₹0.900 lakh, and other bank balances of ₹0.104 lakh)
  • Total assets: ₹711.280 lakh

Cash Flow Statement (Half Year ended 30th September 2021)

  • Cash flow from operating activities: ₹15.921 lakh
  • Cash flow from investing activities: ₹0.000 lakh
  • Cash flow from financing activities: ₹0.000 lakh
  • Net increase in cash and cash equivalents: ₹15.921 lakh
  • Cash and cash equivalents at beginning of period: ₹0.430 lakh
  • Cash and cash equivalents at end of period: ₹16.350 lakh

Regulatory and Governance Details

  • Board meeting date: 15th November 2021 (10:00 am to 11:00 am)
  • Statutory auditors: M/s. BGS & Associates, Chartered Accountants
  • Limited review report issued by B. Govardhana Setty (Proprietor, Membership No: 224317)
  • Filing made pursuant to SEBI Circular No. CIR/CFD/CMD/15/2015 dated 30.11.2015
  • Company CIN: L72200TG1993PLC015760

Financial Ratios

  • Debt service coverage ratio: 0.000
  • Interest service coverage ratio: 0.000
  • All ratios indicate zero debt position

Additional Notes

  • No exceptional items reported in any period
  • No discontinued operations
  • No transactions with associates/joint ventures
  • No other comprehensive income
  • The limited review report confirms compliance with SEBI LODR regulations and notes no material misstatements