Summary of Key Information:
Reporting Period: Quarter and half year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting and Submission of Un-Audited Financial Results
Audit Opinion:
Clean - Limited Review Report confirms no material misstatements were identified
Key Financial Highlights [Rs in Lakhs]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹116.23 (vs ₹98.33 in Q2 FY26 - 18.2% increase)
- Total Income: ₹157.24 (vs ₹134.16 in Q2 FY26)
- Net Profit: ₹43.64 (vs ₹43.37 in Q2 FY26 - minimal change)
- EPS: ₹7.27 (basic and diluted)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹204.98 (vs ₹193.56 in H1 FY26 - 5.9% increase)
- Total Income: ₹285.05 (vs ₹264.35 in H1 FY26)
- Net Profit: ₹73.44 (vs ₹83.59 in H1 FY26 - 12.1% decrease)
- EPS: ₹12.24 (basic and diluted)
Balance Sheet Position as at September 30, 2026:
- Total Assets: ₹2,270.78 lakh
- Equity Share Capital: ₹60.00 lakh
- Other Equity: ₹1,606.44 lakh
- Cash and Cash Equivalents: ₹0.84 lakh
- Total Borrowings: ₹455.20 lakh (Non-current: ₹425.61 lakh, Current: ₹29.59 lakh)
Cash Flow for Half Year Ended September 30, 2026:
- Net Cash from Operating Activities: (₹78.74) lakh
- Net Cash from Investing Activities: ₹80.07 lakh
- Net Cash from Financing Activities: (₹1.63) lakh
- Net change in cash and cash equivalents: (₹0.30) lakh
Segment-wise Performance:
The company is engaged in the business of "Manufacturing of Poly Buttons" and has only one reportable segment in accordance with Ind AS 108.
Corporate Actions:
Not Specified
Other Significant Information:
- Previous period figures have been regrouped/reclassified wherever necessary
- The company operates from its registered office at 5140-41/34, F/F Chaudhary Market Gali Peti Wali, Rui Mandi, Sadar Bazar, North Delhi-110006