Financial Performance Highlights (₹ in Crores)

Income Statement for Half Year Ended 30th September 2026:

  • Total Income from Operations (Net): ₹0.41 (Unaudited) for H1 FY27, compared to ₹5.31 (Unaudited) for H1 FY26 and ₹13.47 (Audited) for FY26.
  • Net Sales: ₹0.08 for H1 FY27, a drastic decrease from ₹5.08 in H1 FY26 and ₹12.89 in FY26.
  • Other Income: ₹0.33 for H1 FY27, compared to ₹0.23 in H1 FY26 and ₹0.58 in FY26.
  • Net Profit/(Loss) after Tax: A net loss of ₹(0.27) for H1 FY27, compared to a net loss of ₹(0.01) for H1 FY26 and a net profit of ₹0.42 for FY26.
  • Total Comprehensive Income: ₹(0.11) for H1 FY27, compared to ₹(0.03) for H1 FY26 and ₹0.91 for FY26.
  • Earnings Per Share (Basic & Diluted after exceptional items): ₹(6.89) for H1 FY27, compared to ₹(0.28) for H1 FY26 and ₹10.85 for FY26.

Balance Sheet as of 30th September 2026 (Unaudited):

  • Total Assets: ₹32.34 Crores (Previous year ended 31.03.2026: ₹31.68 Crores)
  • Non-Current Assets: ₹26.91 Crores, primarily comprising Investments (₹26.59 Cr) and Property, Plant & Equipment (₹0.27 Cr).
  • Current Assets: ₹5.43 Crores, primarily comprising Short Term Loans and Advances (₹5.27 Cr) and Cash & Cash Equivalents (₹0.04 Cr).
  • Total Equity: ₹31.29 Crores, comprising Share Capital (₹0.39 Cr) and Other Equity (₹30.90 Cr).
  • Total Liabilities: ₹1.05 Crores, comprising Non-Current Liabilities (Deferred Tax Liabilities of ₹0.52 Cr) and Current Liabilities (₹0.53 Cr).

Cash Flow Statement for Half Year Ended 30th September 2026:

  • Net Cash from Operating Activities: ₹(0.15) Crores
  • Net Cash used in Investing Activities: ₹0.02 Crores
  • Net Cash from Financing Activities: ₹0.12 Crores
  • Net Decrease in Cash and Cash Equivalents: ₹(0.01) Crores
  • Cash and Cash Equivalents at period end: ₹0.04 Crores (Opening balance: ₹0.05 Crores)

Key Notes and Disclosures

  • The company operates in a single business segment: manufacturing and trading of Aluminium Products.
  • Note 6: Provision for Gratuity and Leave Salary has not been made as per actuarial valuation. The company has made the provision on an estimated basis.
  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • Figures for previous periods have been regrouped wherever necessary.
  • The financial results have been subjected to a 'Limited Review' by the statutory auditors, Suryaprakash Maurya & Co. LLP.

Auditor's Review Report

Suryaprakash Maurya & Co. LLP issued a qualified review opinion (UDIN: 261782581TIGUV6931). The basis for qualification is the non-provisioning of Gratuity and Leave encashment as per the actuarial valuation required under Ind AS 19. The consequent impact on the profit and loss is stated as not ascertainable.