Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Sales and Services: ₹370.87 lakh (compared to ₹254.80 lakh in previous quarter and ₹116.58 lakh in Q2 FY26)
  • Total Income: ₹372.56 lakh (including Other Income of ₹1.70 lakh)
  • Profit Before Tax: ₹22.74 lakh
  • Current Tax: ₹5.72 lakh
  • Net Profit: ₹17.01 lakh
  • Basic and Diluted EPS: ₹0.31

Half Year Ended September 30, 2026 (H1 FY27):

  • Sales and Services: ₹625.67 lakh (compared to ₹289.11 lakh in H1 FY26)
  • Total Income: ₹630.16 lakh (including Other Income of ₹4.49 lakh)
  • Profit Before Tax: ₹50.02 lakh
  • Current Tax: ₹12.59 lakh
  • Net Profit: ₹37.43 lakh
  • Basic and Diluted EPS: ₹0.68

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹381.93 lakh (compared to ₹365.05 lakh as at March 31, 2026)
  • Equity Share Capital: ₹547.19 lakh (unchanged)
  • Other Equity: (₹329.78) lakh (improved from (₹367.21) lakh)
  • Inventories: ₹81.45 lakh (increased from ₹36.53 lakh)
  • Trade Receivables: ₹100.85 lakh (decreased from ₹132.37 lakh)
  • Cash and Cash Equivalents: ₹15.58 lakh (decreased from ₹50.44 lakh)
  • Trade Payables: ₹151.02 lakh (decreased from ₹159.51 lakh)

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

  • Profit Before Tax: ₹50.02 lakh
  • Cash Generated from Operating Activities: ₹22.93 lakh
  • Income Tax Paid: ₹12.59 lakh
  • Net Cash from Operating Activities: ₹10.34 lakh
  • Net Cash Used in Investing Activities: ₹45.21 lakh (mainly Loans & advances of ₹48.23 lakh)
  • Net Decrease in Cash: ₹34.87 lakh
  • Cash at Beginning: ₹50.44 lakh
  • Cash at End: ₹15.58 lakh

Regulatory Compliance and Accounting Standards

The financial results were prepared in accordance with:

  • Companies (Indian Accounting Standard) Rule, 2015 under Section 133 of Companies Act, 2013
  • Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • Indian Accounting Standard 34 (Interim Financial Reporting)

The company has only one operating segment, making Ind AS 108 disclosure requirements not applicable.

Audit and Review

  • The Audit Committee reviewed and recommended the results
  • Statutory Auditors Satya Prakash Natani & Co. conducted a limited review
  • Auditors issued a clean report with no material misstatements identified
  • UDIN: 26120380GGAGVW3528

Additional Information

  • No exceptional items reported during the period
  • No shareholder/investor complaints received during the quarter
  • Previous period figures have been restated/regrouped for comparability
  • Company CIN: L33100MH1992PLC328367