The Board considered and approved the Unaudited Standalone Financial Results for the first quarter ended June 30, 2026. The financial results were accompanied by a Limited Review Report from Subash Vipan & Co., Chartered Accountants.
Financial Performance (Quarter Ended June 30, 2026)
Income Statement (Figures in ₹ Lacs):
- Income from Operations: ₹28.29
- Net Sales/Income from operations: ₹22.62
- Other Operating Income: ₹0.51
- Total Expenses: ₹42.51
- Purchase of stock in trade: ₹25.46
- Change in Inventories: (₹6.59)
- Employee benefits expense: ₹4.49
- Finance Costs: ₹0.01
- Depreciation & amortization expense: ₹0.79
- Other expense: ₹1.45
- Electricity expense: ₹0.13
- Professional Charges: ₹0.85
- Fee & Taxes: ₹0.90
- Profit before tax: (₹4.28)
- Tax expense: ₹0.00
- Profit for the period: (₹4.28)
- Attributable to owners of the Company: (₹1.94)
- Attributable to non-controlling interests: (₹2.34)
Comparative Performance:
- Previous quarter (March 31, 2026): Net loss of ₹3.08 lakh
- Same quarter previous year (June 30, 2025): Net loss of ₹4.36 lakh
Capital Structure:
- Paid-up equity share capital: ₹401.00 lacs (Face value: ₹10 per share)
- Reserves excluding Revaluation Reserve: ₹0.00
Earnings Per Share:
- Basic EPS: (₹0.09)
- Diluted EPS: (₹0.09)
Auditor Review
Subash Vipan & Co., Chartered Accountants, issued a review report dated July 28, 2026, stating that based on their review conducted in accordance with Standard on Review Engagement (SRE) 2410, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted to obtain moderate assurance that the financial statements are free of material misstatement.
The financial results were prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS-34) and comply with the disclosure requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.