Financial Performance Highlights

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹0.00 lakh (compared to ₹98.33 lakh in Q2 FY26)
  • Other Income: ₹19.27 lakh (compared to ₹10.61 lakh in Q2 FY26)
  • Total Income: ₹19.27 lakh (compared to ₹108.94 lakh in Q2 FY26)
  • Total Expenses: ₹8.97 lakh (compared to ₹94.71 lakh in Q2 FY26)
  • Profit before tax: ₹10.30 lakh (compared to ₹14.23 lakh in Q2 FY26)
  • Total Comprehensive Income: ₹3.73 lakh
  • Basic and Diluted EPS: ₹0.16

Half Year Ended 30.09.2026:

  • Total Income: ₹27.61 lakh (compared to ₹619.14 lakh in H1 FY26)
  • Profit before tax: ₹32.02 lakh (compared to ₹62.71 lakh in H1 FY26)
  • Total Comprehensive Income: ₹42.92 lakh
  • Basic and Diluted EPS: ₹0.51

Segment Information

The results pertain to trading in Pharma/Pesticides Segment, which is the only business segment of the Company.

Balance Sheet Position (as at 30.09.2026)

Assets:

  • Total Assets: ₹967.95 lakh (compared to ₹943.84 lakh as at 31.03.2026)
  • Non-current Assets: ₹167.80 lakh (including investments of ₹143.73 lakh)
  • Current Assets: ₹800.15 lakh (including cash & cash equivalents of ₹246.54 lakh and bank balances of ₹374.01 lakh)

Equity and Liabilities:

  • Equity Share Capital: ₹627.26 lakh (face value ₹10 each)
  • Other Equity: ₹385.18 lakh
  • Total Equity: ₹1,012.44 lakh
  • Total Liabilities: (₹44.49) lakh (negative balance)

Cash Flow Analysis (Half Year Ended 30.09.2026)

  • Net cash used in operating activities: (₹5.71) lakh
  • Net cash from investing activities: ₹240.29 lakh (primarily from sale of fixed deposits and margin money: ₹218.12 lakh)
  • Net cash from financing activities: ₹0.00 lakh
  • Net increase in cash & cash equivalents: ₹234.58 lakh

Key Financial Ratios

  • Paid-up equity share capital remains constant at ₹627.26 lakh across all periods
  • Earnings per share (EPS) for Q2 FY27: ₹0.16 (Basic and Diluted)
  • EPS for H1 FY27: ₹0.51 (Basic and Diluted)

Auditor Review

The financial results were reviewed by the statutory auditors, M/s Verma Mehta & Associates (Firm Registration No: 112118W), who issued an unmodified review report confirming the Statement has been prepared in accordance with Ind AS 34 and contains no material misstatements.

Meeting Details

The Board meeting was held on 12th November, 2026, commencing at 6:00 PM and concluding at 6:30 PM.