Board Meeting Details

The Board of Directors meeting was held on 06.11.2026, commencing at 03:00 PM and concluding at 04:00 PM. The financial results were approved by the board and signed by S. Barunpreet Singh Ahuja (DIN: 03408885), Whole-Time Director.

Auditor Review

Sukhminder Singh & Co., Chartered Accountants (FRN: 016737N) issued a limited review report dated 06.11.2026. The report states that nothing has come to their attention that causes them to believe the financial results contain any material misstatement and are prepared in accordance with applicable accounting standards and SEBI LODR Regulations.

Financial Results - Half Year Ended 30.09.2026 (Unaudited)

Revenue and Income:

  • Revenue from operations: ₹9,516.40 lakh
  • Other income: ₹1.86 lakh
  • Total income: ₹9,588.06 lakh

Expenses:

  • Cost of materials consumed: ₹5,359.81 lakh
  • Employee benefits expenses: ₹1,929.75 lakh
  • Finance cost: ₹455.77 lakh
  • Depreciation and amortization: ₹408.59 lakh
  • Other expenses: ₹1,849.80 lakh
  • Total expenses: ₹14,651.95 lakh

Profitability:

  • Profit before tax: ₹1,457.35 lakh
  • Tax expense: ₹305.17 lakh (Current tax: ₹338.09 lakh, Deferred tax: ₹40.77 lakh, Taxes relating to earlier years: ₹-73.69 lakh)
  • Net profit for the period: ₹1,151.72 lakh
  • Basic/Diluted EPS: ₹6.06 (face value ₹10 per share)

Balance Sheet Position as at 30.09.2026 (Unaudited)

Equity and Liabilities:

  • Share capital: ₹1,901.62 lakh (unchanged from 31.03.2026)
  • Reserves & surplus: ₹7,392.03 lakh (increased from ₹6,939.58 lakh)
  • Long-term borrowings: ₹1,662.31 lakh (increased from ₹882.70 lakh)
  • Deferred tax liabilities: ₹406.39 lakh
  • Trade payables: ₹3,210.29 lakh (including MSME dues: ₹61.54 lakh, other creditors: ₹804.13 lakh)
  • Other current liabilities: ₹1,558.44 lakh
  • Short-term provisions: ₹805.42 lakh
  • Total equity and liabilities: ₹17,836.37 lakh

Assets:

  • Property, plant and equipment: ₹5,478.05 lakh
  • Intangible assets: ₹40.26 lakh
  • Long-term loans and advances: ₹133.11 lakh
  • Other non-current assets: ₹102.52 lakh
  • Inventories: ₹8,085.28 lakh
  • Trade receivables: ₹1,747.40 lakh
  • Cash and cash equivalents: ₹324.72 lakh
  • Short-term loans and advances: ₹1,925.03 lakh
  • Total assets: ₹17,836.37 lakh

Cash Flow Statement - Half Year Ended 30.09.2026

Operating Activities:

  • Net profit before tax: ₹1,457.35 lakh
  • Cash generated from operations: ₹529.81 lakh
  • Taxes paid: ₹-164.64 lakh
  • Net cash from operating activities: ₹365.17 lakh

Investing Activities:

  • Purchase of fixed assets/capital advances: ₹-821.01 lakh
  • Net cash used in investing activities: ₹-834.35 lakh

Financing Activities:

  • Proceeds from long-term borrowing: ₹779.61 lakh
  • Interest paid: ₹-192.74 lakh
  • Net cash from financing activities: ₹585.28 lakh

Net Change:

  • Net increase in cash: ₹116.09 lakh
  • Opening cash balance: ₹208.63 lakh
  • Closing cash balance: ₹324.72 lakh

Comparative Financial Data

Half Year Comparison (30.09.2026 vs 30.09.2025):

  • Revenue increased from ₹8,530.70 lakh to ₹9,516.40 lakh (16% growth)
  • Net profit increased from ₹958.56 lakh to ₹1,151.72 lakh (20% growth)
  • EPS increased from ₹5.04 to ₹6.06

Balance Sheet Comparison (30.09.2026 vs 31.03.2026):

  • Total assets increased from ₹16,580.13 lakh to ₹17,836.37 lakh
  • Reserves & surplus increased from ₹6,939.58 lakh to ₹7,392.03 lakh
  • Long-term borrowings increased from ₹882.70 lakh to ₹1,662.31 lakh
  • Inventories increased from ₹7,776.47 lakh to ₹8,085.28 lakh