Board Meeting Details

The Board of Directors meeting was held on October 26, 2026, commencing at 04:00 P.M. and concluding at 5:00 P.M.

Key Approvals and Decisions

1. Financial Results Approval

  • Approved unaudited financial results for half year ended September 30, 2026
  • Taken on record unmodified Limited Review Reports from M/s. LN Nangalya & Co., Chartered Accountants (Statutory Auditors)
  • Audit Committee recommended the results prior to board approval

2. Secretarial Auditor Appointment

  • Appointed M/s Mohit Singla & Associates, Company Secretaries (CP. No. 20947) as Secretarial Auditor for Financial Year 2026-27
  • The firm has extensive experience in secretarial audit of listed entities
  • Core team consists of Qualified Company Secretaries providing services in corporate laws, FEMA, commercial laws, contract laws and labour laws
  • Firm is peer reviewed as per ICSI guidelines

Financial Performance Highlights (Figures in Lakhs)

Profit & Loss Statement (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹9,789.96 (vs ₹7,140.87 in H1 FY26)
  • Other Income: ₹95.60 (vs ₹219 in H1 FY26)
  • Total revenue: ₹9,885.56 (vs ₹7,143.06 in H1 FY26)
  • Total expenses: ₹8,870.20 (vs ₹6,378.77 in H1 FY26)
  • Profit before tax: ₹1,015.36 (vs ₹764.29 in H1 FY26)
  • Tax expenses: ₹258.80 (Current tax: ₹255.00, Deferred tax: ₹3.80)
  • Net profit: ₹756.56 (vs ₹571.92 in H1 FY26)
  • Earnings per share (Basic & Diluted): ₹4.87 (vs ₹4.92 in H1 FY26)
  • Paid-up share capital: ₹1,555.02 (Face value ₹10 each)

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹7,597.49 (vs ₹7,236.74 as at March 31, 2026)
  • Property, Plant and Equipment: ₹365.29 (vs ₹49.94)
  • Inventories: ₹798.41 (vs ₹349.01)
  • Trade receivables: ₹279.98 (vs ₹187.27)
  • Cash and cash equivalents: ₹5,403.51 (vs ₹6,162.38)
  • Other current assets: ₹750.20 (vs ₹488.03)
  • Equity: ₹6,877.03 (Equity share capital: ₹1,555.02, Other equity: ₹5,322.01)
  • Deferred tax liabilities: ₹44.34 (vs ₹40.54)
  • Trade payables: ₹84.19 (vs ₹17.69)
  • Other current liabilities: ₹296.62 (vs ₹684.35)
  • Provisions: ₹259.34 (vs ₹305.68)

Cash Flow Statement (Period Ended September 30, 2026)

  • Net cash from operating activities: (₹519.24)
  • Net cash from investing activities: (₹228.64)
  • Net cash from financing activities: (₹10.99)
  • Net decrease in cash and cash equivalents: ₹758.88
  • Cash and cash equivalents at beginning: ₹6,162.38
  • Cash and cash equivalents at end: ₹5,403.51

Auditor's Review

M/s. LN Nangalya & Co. issued an unmodified review report confirming:

  • Financial results prepared in accordance with Ind AS 34 "Interim Financial Reporting"
  • Compliance with SEBI Listing Regulations disclosure requirements
  • No material misstatement identified during their review

Additional Information

  • Company has only one reportable segment
  • No subsidiaries or joint ventures as of September 30, 2026
  • Financial results prepared following Ind AS recognition and measurement principles
  • The intimation will be uploaded on company website as per SEBI Listing Regulations