Financial Performance - Quarter Ended September 30, 2026

  • Revenue from Operations: ₹70.58 lakh
  • Total Revenue (Net): ₹70.58 lakh
  • Total Expenses: ₹68.98 lakh
  • Profit before tax: ₹1.61 lakh
  • Net Profit for the period: ₹1.61 lakh
  • Basic Earnings per Share: ₹0.03
  • Diluted Earnings per Share: ₹0.03

Comparative Quarterly Performance

  • September 30, 2026 vs June 30, 2026: Revenue decreased from ₹110.00 lakh to ₹70.58 lakh; Net Profit increased from ₹1.15 lakh to ₹1.61 lakh
  • September 30, 2026 vs September 30, 2025: Improved from net loss of ₹19.39 lakh to net profit of ₹1.61 lakh

Half-Year Performance (April-September 2026)

  • Total Revenue: ₹180.58 lakh
  • Net Profit: ₹2.75 lakh
  • Basic EPS: ₹0.05
  • Compared to same period previous year: Improved from net loss of ₹21.44 lakh to net profit of ₹2.75 lakh

Capital Structure

  • Paid-up Equity Share Capital: ₹607.75 lakh (unchanged from previous periods)
  • Face Value per Equity Share: ₹10.00
  • Reserve excluding revaluation reserves: Negative ₹633.97 lakh (as per previous accounting year)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹394.01 lakh
  • Total Equity: ₹21.85 lakh
  • Total Liabilities: ₹372.16 lakh
  • Current Assets: ₹373.36 lakh (including inventories ₹259.00 lakh, trade receivables ₹97.56 lakh, cash ₹10.00 lakh)
  • Non-current Liabilities: ₹117.89 lakh (trade payables)
  • Current Liabilities: ₹253.17 lakh

Cash Flow Statement (Six months ended September 30, 2026)

  • Net Cash from Operating Activities: ₹0.38 lakh
  • Net Cash used in Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹0.38 lakh
  • Opening Cash Balance: ₹9.62 lakh
  • Closing Cash Balance: ₹10.00 lakh

Auditor's Review

M A AK & Associates conducted limited review in accordance with SRE 2410 and issued clean report dated November 5, 2026, stating nothing came to their attention suggesting material misstatement or non-compliance with disclosure requirements.

Approval and Compliance

  • Financial results reviewed by Audit Committee and approved by Board of Directors on November 5, 2026
  • Prepared in accordance with Ind AS 34 and Companies Act, 2013 requirements
  • Figures for previous periods rearranged/regrouped for comparability
  • No reportable segments identified as per Ind AS provisions

Key Financial Ratios

  • Q2 FY27 Basic EPS: ₹0.03
  • Q2 FY27 Diluted EPS: ₹0.03
  • H1 FY27 Basic EPS: ₹0.05
  • H1 FY27 Diluted EPS: ₹0.05