Standalone Financial Results (₹ in Lakhs)
Income Statement - Quarter Ended September 30, 2026:
- Total Income: ₹94.94 lakhs (vs. ₹0.00 lakhs in Q2 FY26)
- Revenue from Operations: ₹94.94 lakhs (vs. ₹0.00 lakhs in Q2 FY26)
- Other Income: ₹0.00 lakhs (vs. ₹0.10 lakhs in Q2 FY26)
Expenses:
- Purchase of Stock-in-Trade: ₹20.85 lakhs
- Changes in Inventories: ₹70.62 lakhs
- Employee Benefit Expenses: ₹0.27 lakhs
- Other Expenses: ₹5.49 lakhs
- Total Expenses: ₹97.19 lakhs
Profitability:
- Profit Before Tax: ₹(3.75) lakhs (vs. ₹7.65 lakhs in Q2 FY26)
- Tax Expenses: ₹0.00 lakhs
- Profit for the Period: ₹(3.47) lakhs (vs. ₹7.65 lakhs in Q2 FY26)
- Total Comprehensive Income: ₹(3.47) lakhs
Per Share Data:
- Basic EPS: ₹(0.06) (not annualized)
- Diluted EPS: ₹0.00
Half Year Ended September 30, 2026:
- Total Income: ₹94.94 lakhs (vs. ₹179.01 lakhs in H1 FY26)
- Profit Before Tax: ₹34.15 lakhs (vs. ₹110.77 lakhs in H1 FY26)
- Profit for the Period: ₹34.15 lakhs (vs. ₹110.77 lakhs in H1 FY26)
Consolidated Financial Results (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Total Income: ₹211.06 lakhs (vs. ₹0.00 lakhs in Q2 FY26)
- Revenue from Operations: ₹211.06 lakhs
- Profit Before Tax: ₹119.59 lakhs (vs. ₹(5.79) lakhs in Q2 FY26)
- Profit for the Period: ₹119.59 lakhs (vs. ₹(5.79) lakhs in Q2 FY26)
- Basic EPS: ₹2.47 (not annualized)
Half Year Ended September 30, 2026:
- Total Income: ₹211.06 lakhs
- Profit Before Tax: ₹11,953.50 lakhs
- Profit for the Period: ₹11,953.50 lakhs
Assets and Liabilities Position (Standalone as at September 30, 2026)
Assets:
- Total Assets: ₹2,120.88 lakhs
- Non-current Assets: ₹703.04 lakhs (Property, plant and equipment: ₹3.32 lakhs; Other financial assets: ₹693.02 lakhs)
- Current Assets: ₹1,417.84 lakhs (Trade receivables: ₹1,077.30 lakhs; Inventories: ₹0.00 lakhs; Cash and cash equivalents: ₹4.64 lakhs)
Equity and Liabilities:
- Total Equity: ₹722.29 lakhs (Equity share capital: ₹551.59 lakhs; Other equity: ₹170.64 lakhs)
- Non-current Liabilities: ₹635.66 lakhs (Borrowings: ₹635.66 lakhs)
- Current Liabilities: ₹762.99 lakhs
Cash Flow Statement (Standalone)
For the period ended September 30, 2026:
- Net cash flows from operating activities: ₹(26.00) lakhs
- Net cash flows from investing activities: ₹0.00 lakhs
- Net cash flows from financing activities: ₹0.00 lakhs
- Net decrease in cash: ₹(26.00) lakhs
- Cash and cash equivalents at end: ₹4.63 lakhs (Cash in hand: ₹3.62 lakhs; Bank balance: ₹1.01 lakhs)
Additional Information
The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and comply with SEBI circulars. The company has only one reportable primary business segment as per IND AS 108. Figures for previous periods have been regrouped and reclassified for comparability.