Key Quantitative Figures (Rs. in lakhs)

Quarterly Performance (Q2 FY27 ended September 30, 2026)

  • Total Revenue: ₹470.55 lakh
  • Total Expenses: ₹658.72 lakh
  • Profit/(Loss) before tax: (₹188.17) lakh (Loss)
  • Net Profit/(Loss) for the period: (₹188.17) lakh (Loss)
  • Earnings per Share (Basic & Diluted): (₹1.12)

Half-Yearly Performance (H1 FY27 ended September 30, 2026)

  • Total Revenue: ₹1,359.69 lakh
  • Total Expenses: ₹1,312.88 lakh
  • Profit/(Loss) before exceptional items and tax: ₹46.81 lakh
  • Exceptional Items: ₹0.00 lakh
  • Profit/(Loss) before tax: ₹46.81 lakh
  • Tax Expense: ₹0.07 lakh
  • Net Profit/(Loss) for the period: ₹46.81 lakh
  • Earnings per Share (Basic & Diluted): ₹0.28

Comparative Figures (H1 FY26 ended September 30, 2025)

  • Net Profit/(Loss) for the period: ₹95.65 lakh (Profit)

Full Year FY26 ended March 31, 2026 (Audited)

  • Net Profit/(Loss) for the period: (₹491.51) lakh (Loss)

Dates of Action

  • Board Meeting Date: November 13, 2026
  • Meeting Commencement: 04:10 p.m.
  • Meeting Conclusion: 04:45 p.m.
  • Period Ended: September 30, 2026

Parties Involved

  • Statutory Auditors: Goel Goyal And Co., Chartered Accountants (FRN-020934C)
  • Reviewing Partner: CA Nikhil Goel (M. No. 537710)
  • Company Secretary & Compliance Officer: Prachi Tyagi

Financial Statement Details

Income Breakdown (H1 FY27)

  • Revenue from Operations: ₹1,005.29 lakh
  • Other Income: ₹354.40 lakh

Expense Breakdown (H1 FY27)

  • Cost of Materials Consumed: ₹599.59 lakh
  • Changes in Inventories: ₹3.17 lakh
  • Employees Benefit Expenses: ₹282.09 lakh
  • Finance Cost: ₹3.60 lakh
  • Depreciation & Amortization: ₹23.45 lakh
  • Other Expenditure: ₹400.98 lakh

Capital Structure

  • Paid-up equity share capital (face value ₹10 each): ₹1,682.68 lakh
  • Reserves (excluding Revaluation): ₹1,204.37 lakh (as of previous accounting year end, March 31, 2026)

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: (₹209.60) lakh
  • Net cash from investing activities: ₹225.76 lakh
  • Net cash from financing activities: (₹3.60) lakh
  • Net Increase in Cash & Cash Equivalents: ₹12.56 lakh
  • Cash and cash equivalents as at September 30, 2026: ₹83.91 lakh

Statement of Assets and Liabilities (as at September 30, 2026)

  • Total Assets: ₹3,711.95 lakh
  • Non-Current Assets: ₹721.65 lakh
  • Current Assets: ₹2,990.30 lakh
  • Total Equity and Liabilities: ₹3,711.95 lakh
  • Equity: ₹2,933.86 lakh
  • Non-Current Liabilities: ₹105.24 lakh
  • Current Liabilities: ₹672.85 lakh

Additional Notes from Financial Statements

1. The Financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS).

2. The results were reviewed by the Audit Committee and approved by the Board of Directors.

3. The Company has only one reportable segment: trading Bottles, Jars & Containers under the "Pearl Pet" brand.

4. Provisions for Deferred Tax Liability/Asset, if any, would be made at the end of the year.

5. The previous period's figures have been regrouped/rearranged/reclassified wherever considered necessary.