The Board took on record the "Limited Review Report" issued by M/s Hiral Prajapati & Co LLP, Statutory Auditor of the Company, which contained an unmodified opinion.

Financial Performance Highlights (₹ in Lakhs)

Income Statement:

  • Revenue from operations: ₹581.08 (H1 FY27) vs ₹61.54 (H1 FY26) vs ₹754.07 (FY26)
  • Other income: ₹0.00 (H1 FY27) vs ₹0.01 (H1 FY26) vs ₹0.33 (FY26)
  • Total income: ₹581.08 (H1 FY27) vs ₹61.54 (H1 FY26) vs ₹754.41 (FY26)

Expenses:

  • Purchase of stock in trade: ₹547.86
  • Changes in inventories of stock in trade: ₹2.52
  • Employee benefits expense: ₹0.00
  • Finance costs: ₹0.39
  • Depreciation and amortization expense: ₹1.24
  • Other expenses: ₹3.04
  • Total expenses: ₹563.20

Profitability:

  • Profit before exceptional items & tax: ₹17.88
  • Exceptional items: ₹0.00
  • Profit before tax: ₹17.88
  • Tax expense: ₹4.50
  • Net profit after tax: ₹13.38
  • Basic & diluted EPS: ₹0.50

Comparative Figures:

  • H1 FY26: Net loss of ₹4.06 lakh
  • FY26: Net profit of ₹80.59 lakh

Balance Sheet Position (as at 30.09.2026)

Equity and Liabilities:

  • Share capital: ₹267.71 lakh (face value ₹10 each)
  • Reserves and surplus: ₹2,272.89 lakh
  • Total equity: ₹2,540.60 lakh
  • Current liabilities: ₹713.91 lakh (including trade payables of ₹479.93 lakh)
  • Total equity and liabilities: ₹3,254.50 lakh

Assets:

  • Non-current assets: ₹1,896.25 lakh (including property, plant & equipment ₹1,184.27 lakh)
  • Current assets: ₹1,358.26 lakh (including trade receivables ₹783.30 lakh)
  • Total assets: ₹3,254.50 lakh

Cash Flow Statement

  • Cash flow from operating activities: (₹45.22) lakh
  • Cash flow from investing activities: (₹119.66) lakh
  • Cash flow from financing activities: ₹114.00 lakh
  • Net decrease in cash: (₹50.88) lakh
  • Cash and cash equivalents at end: ₹3.49 lakh

Additional Information

  • The Company is primarily engaged in the trading of agriculture and food products.
  • Figures for the previous year have been regrouped/rearranged/reclassified wherever necessary.

The independent auditor, Hiral Prajapati & Co LLP, conducted a limited review and concluded that nothing came to their attention causing them to believe that the statement contains any material misstatement.