Disclosure Context

This is a regulatory disclosure under Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors approved the unaudited standalone financial results at their meeting held on August 12, 2026, which commenced at 3:00 AM and concluded at 6:00 PM.

Financial Results (Quarter Ended June 30, 2026)

Income Statement (₹ in lakhs):

  • Revenue from Operations: 1,289.59 (compared to 555.97 in Q1 2025 and 3,813.50 in Q4 2026)
  • Other Income: 24.10 (compared to 4.85 in Q1 2025 and 33.80 in Q4 2026)
  • Total Income: 1,313.69 (compared to 560.82 in Q1 2025 and 3,847.30 in Q4 2026)

Expenses (₹ in lakhs):

  • Purchases of Stock-in-Trade: 1,222.12
  • Changes in inventories: (4.65)
  • Employee benefits expense: 9.55
  • Finance Costs: 45.35
  • Depreciation and Amortization: 5.73
  • Other Expenses: 24.58
  • Total Expenses: 1,302.68

Profitability (₹ in lakhs):

  • Profit before tax: 11.02 (compared to 29.15 in Q1 2025 and 31.45 in Q4 2026)
  • Tax Expense: (1.72) (deferred tax)
  • Net Profit after tax: 12.73 (compared to 28.26 in Q1 2025 and 16.33 in Q4 2026)
  • Total Comprehensive Income: 12.70

Per Share Data:

  • Paid-up Equity Share Capital: ₹300.00 lakhs (face value ₹10 per share)
  • Basic EPS: ₹0.42 (compared to ₹0.94 in Q1 2025 and ₹0.54 in Q4 2026)
  • Diluted EPS: ₹0.42

Comparative Financials

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: 6,417.50
  • Other Income: 46.54
  • Total Income: 6,464.04
  • Total Expenses: 6,362.83
  • Profit before tax: 101.20
  • Tax Expense: 83.86
  • Net Profit after tax: Not explicitly stated but calculable as 17.34
  • Total Comprehensive Income: 84.00
  • Basic EPS: ₹2.80
  • Diluted EPS: ₹2.80

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on August 12, 2026.

2. Prepared in accordance with Indian Accounting Standards (Ind AS) except for matters stated in notes 6 and 7.

3. Reviewed by statutory auditors V. Singhi & Associates as required under Regulation 33.

4. Segment reporting not applicable as company is engaged in trading of agricultural produce and its processing.

5. Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and published YTD figures up to December 31, 2025.

6. The Company has not accounted for Bearer Plants and Biological Assets in accordance with Ind AS 16 and Ind AS 41 respectively.

7. The Company has not obtained actuarial valuation for gratuity and defined employee benefits as required under Ind AS 19. Instead, recognized an estimated provision of ₹0.73 lakhs on a quarterly basis.