Key Decisions Approved

1. Unaudited Financial Results for H1 FY27

  • The Board approved the unaudited financial results for the half year ended September 30, 2026.
  • The Audit Committee recommended the results on November 14, 2026.
  • Statutory Auditors M/s Bilimoria Mehta & Co. issued a Limited Review Report with an unmodified conclusion.

2. Declaration of Interim Dividend

  • Declared interim dividend of ₹1.50 per equity share (15% of face value of ₹10 each) for Financial Year 2026-27.
  • Record date: Friday, November 20, 2026 for determining shareholder eligibility.
  • Dividend payment to be made within 30 days of declaration, subject to TDS deduction.

3. Appointment of Secretarial Auditor

  • Appointed M/s CSM & Co., Company Secretaries, Jaipur as Secretarial Auditor for FY 2026-27.
  • Appointment made pursuant to Section 204 of Companies Act, 2013 read with Rule 9 of Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014.

Financial Performance Highlights (H1 FY27 vs Comparatives)

Income Statement (₹ Lakhs)

  • Revenue from Operations: ₹3,307.52 (vs ₹1,513.93 in H1 FY26 and ₹1,271.14 in H1 FY25)
  • Other Income: ₹17.79 (vs ₹24.84 in H1 FY26 and ₹37.46 in H1 FY25)
  • Total Income: ₹3,325.31 (vs ₹1,538.77 in H1 FY26 and ₹1,308.60 in H1 FY25)
  • Direct Operating Expense: ₹2,777.55 (vs ₹1,215.00 in H1 FY26 and ₹1,006.29 in H1 FY25)
  • Employee Benefit Expenses: ₹141.93 (vs ₹177.17 in H1 FY26 and ₹104.55 in H1 FY25)
  • Profit Before Tax: ₹317.71 (vs ₹58.94 in H1 FY26 and ₹121.85 in H1 FY25)
  • Current Tax: ₹77.22 (vs ₹16.22 in H1 FY26 and ₹26.74 in H1 FY25)
  • Deferred Tax: ₹2.71 (vs ₹(1.46) in H1 FY26 and ₹3.62 in H1 FY25)
  • Profit After Tax: ₹237.78 (vs ₹34.11 in H1 FY26 and ₹91.49 in H1 FY25)
  • Basic EPS: ₹7.99 (vs ₹1.15 in H1 FY26 and ₹3.08 in H1 FY25)
  • Diluted EPS: ₹7.99 (vs ₹1.15 in H1 FY26 and ₹3.08 in H1 FY25)

Balance Sheet Position (₹ Lakhs) as of September 30, 2026

  • Share Capital: ₹297.44 (unchanged from March 31, 2026)
  • Reserves and Surplus: ₹1,930.76 (vs ₹1,722.72 as of March 31, 2026)
  • Long-term Borrowings: ₹63.06 (vs ₹0 as of March 31, 2026)
  • Trade Payables: ₹592.61 (₹83.32 to Micro/Small Enterprises + ₹509.29 to others) (vs ₹122.86 as of March 31, 2026)
  • Property, Plant and Equipment: ₹948.15 (vs ₹847.63 as of March 31, 2026)
  • Trade Receivables: ₹1,046.45 (vs ₹541.87 as of March 31, 2026)
  • Cash and Cash Equivalents: ₹118.14 (vs ₹93.31 as of March 31, 2026)
  • Bank Balances (other): ₹475.00 (vs ₹25.94 as of March 31, 2026)

Cash Flow Statement (H1 FY27, ₹ Lakhs)

  • Cash from Operating Activities: ₹181.94
  • Cash from Investing Activities: ₹(199.75)
  • Cash from Financing Activities: ₹66.65
  • Net Change in Cash: ₹24.83

Meeting Details

  • Board meeting commenced at 2:00 PM and concluded at 2:55 PM on November 14, 2026.

Trading Window Update

  • Trading window was closed from October 1, 2026.
  • Trading window will re-open on Tuesday, November 17, 2026 (after 48 hours from results declaration).

Additional Information

  • The company is primarily engaged in one business segment (no separate segment reporting required under AS 17).
  • Previous period figures have been regrouped/reclassified for comparability.
  • Financial results prepared in accordance with Accounting Standards prescribed under Companies Act, 2013.