Board Meeting Details

The Board of Directors meeting was held on 24th October, 2026, commencing at 01:00 p.m. and concluding at 01:30 p.m.

Financial Results Approval

The Board considered and approved the Unaudited Standalone Financial Results for the 2nd quarter and half year ended on 30th September, 2026.

Financial Results - Quarter Ended 30.09.2026 (Unaudited)

  • Income from Operations: ₹39.10 lakh (Net Sales: ₹38.64 lakh, Other Operating Income: ₹0.46 lakh)
  • Total Expenses: ₹43.21 lakh
  • Purchase of stock in trade: ₹40.04 lakh
  • Change in Inventories: (₹6.21) lakh
  • Employee benefits expense: ₹4.73 lakh
  • Depreciation & amortization: ₹0.83 lakh
  • Other expenses: ₹1.82 lakh
  • Electricity expense: ₹0.25 lakh
  • Professional Charges: ₹0.76 lakh
  • Fee & Taxes: ₹0.99 lakh
  • Profit before tax: (₹4.11) lakh
  • Tax expense: ₹0.00
  • Profit for the period: (₹4.11) lakh
  • Attributable to owners: (₹1.86) lakh
  • Attributable to non-controlling interests: (₹2.25) lakh
  • Earnings Per Share: Basic and Diluted (₹0.10)
  • Paid-up equity share capital: ₹401.00 lakh (Face value ₹10 per share)

Financial Results - Half Year Ended 30.09.2026 (Unaudited)

  • Income from Operations: ₹77.98 lakh (Net Sales: ₹77.00 lakh, Other Operating Income: ₹0.98 lakh)
  • Total Expenses: ₹85.72 lakh
  • Profit before tax: (₹7.74) lakh
  • Tax expense: ₹0.00
  • Profit for the period: (₹7.74) lakh
  • Attributable to owners: (₹3.50) lakh
  • Attributable to non-controlling interests: (₹4.24) lakh
  • Earnings Per Share: Basic and Diluted (₹0.19)

Comparative Financial Performance

Quarter Comparison (30.09.2026 vs 30.09.2025):

  • Income from Operations decreased from ₹43.83 lakh to ₹39.10 lakh
  • Loss increased from (₹1.58) lakh to (₹4.11) lakh

Half Year Comparison (30.09.2026 vs 30.09.2025):

  • Income from Operations increased from ₹72.57 lakh to ₹77.98 lakh
  • Loss increased from (₹4.66) lakh to (₹7.74) lakh

Statement of Assets and Liabilities (as at 30.09.2026)

  • Total Assets: ₹359.91 lakh
  • Non-Current Assets: ₹148.93 lakh (Property Plant & machinery: ₹116.10 lakh, Loans: ₹29.83 lakh)
  • Current Assets: ₹210.98 lakh (Inventories: ₹186.88 lakh, Trade Receivables: ₹13.84 lakh, Cash & Cash equivalents: ₹6.40 lakh)
  • Total Equity: ₹289.02 lakh (Equity Share Capital: ₹401.00 lakh, Other Equity: (₹111.98) lakh)
  • Total Liabilities: ₹70.89 lakh
  • Non-current Liabilities: ₹54.27 lakh (Borrowings: ₹48.30 lakh, Lease Liability: ₹0.91 lakh)
  • Current Liabilities: ₹16.62 lakh (Trade & Other Payables: ₹13.23 lakh, Lease Liability: ₹3.39 lakh)

Cash Flow Statement (H1 Ended 30.09.2026)

  • Net cash from Operating Activities: ₹1.82 lakh
  • Net cash used in Investing Activities: ₹0.60 lakh
  • Net cash from Financing Activities: ₹0.35 lakh
  • Net increase in cash and cash equivalents: ₹2.77 lakh
  • Cash and cash equivalents opening balance (01.04.2026): ₹33.46 lakh
  • Cash and cash equivalents closing balance (30.09.2026): ₹36.23 lakh

Auditor Review

Subash Vipan & Co., Chartered Accountants, conducted a limited review and issued a report dated 24/10/2026 stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.