Company Disclosure
Financial Results Overview
Quarterly Performance (₹ in lakh except EPS)
Quarter ended September 30, 2026:
- Revenue from operations: ₹282.49 lakh (compared to ₹276.45 lakh in Q2 FY26 and ₹167.13 lakh in Q1 FY27)
- Other Income: ₹2.01 lakh
- Total Income: ₹284.49 lakh
- Total Expenses: ₹280.43 lakh
- Profit before tax: ₹4.07 lakh
- Tax expense: ₹1.02 lakh (₹0.00 current tax, ₹1.02 lakh deferred tax)
- Profit for the period: ₹3.04 lakh
- Basic EPS: ₹0.01
- Diluted EPS: ₹0.01
Comparative Quarterly Figures:
- Q2 FY25: Profit of ₹11.49 lakh
- Q1 FY27: Profit of ₹1.88 lakh
Half-Yearly Performance (₹ in lakh except EPS)
Half year ended September 30, 2026:
- Revenue from operations: ₹449.62 lakh (compared to ₹516.88 lakh in H1 FY26)
- Other Income: ₹2.42 lakh
- Total Income: ₹452.04 lakh
- Total Expenses: ₹445.46 lakh
- Profit before tax: ₹6.58 lakh
- Tax expense: ₹1.66 lakh (₹0.00 current tax, ₹1.66 lakh deferred tax)
- Profit for the period: ₹4.93 lakh
- Basic EPS: ₹0.02
- Diluted EPS: ₹0.02
Comparative Half-Yearly Figures:
- H1 FY25: Profit of ₹26.94 lakh
- Full Year FY26: Profit of ₹44.94 lakh
Segment-wise Performance
Revenue Breakdown (₹ in lakh)
Quarter ended September 30, 2026:
- Manufacturing: ₹275.83 lakh
- Finance: ₹6.66 lakh
Half year ended September 30, 2026:
- Manufacturing: ₹436.62 lakh
- Finance: ₹13.00 lakh
Segment Profit Before Tax and Interest
Quarter ended September 30, 2026:
- Manufacturing: ₹1.40 lakh
- Finance: ₹4.64 lakh
Half year ended September 30, 2026:
- Manufacturing: ₹3.20 lakh
- Finance: ₹8.51 lakh
Capital Structure
- Paid-up equity share capital: ₹235.00 lakh (unchanged from previous periods)
- Other Equity: ₹609.11 lakh (compared to ₹604.18 lakh as of March 31, 2026)
Cash Flow Statement (Half year ended September 30, 2026)
- Cash flow from operating activities: ₹(47.22) lakh outflow
- Cash flow from investing activities: ₹2.40 lakh inflow
- Cash flow from financing activities: ₹43.21 lakh inflow
- Net decrease in cash and cash equivalents: ₹(1.61) lakh
- Closing cash and cash equivalents: ₹2.01 lakh
Balance Sheet Highlights (as of September 30, 2026)
Total Assets: ₹1,187.78 lakh (compared to ₹1,103.61 lakh as of March 31, 2026)
- Non-current assets: ₹503.60 lakh
- Current assets: ₹684.18 lakh
Equity and Liabilities:
- Total Equity: ₹844.11 lakh
- Non-current liabilities: ₹71.20 lakh
- Current liabilities: ₹272.48 lakh
Key Notes and Disclosures
1. The results were reviewed by the Audit Committee and approved by the Board of Directors on October 21, 2026.
2. Statutory Auditors H R Jain & Co. conducted a limited review as required under Regulation 33 of SEBI (LODR) Regulations, 2015.
3. The company does not have any associate, subsidiary, or joint venture as of September 30, 2026.
4. Previous year figures have been regrouped/rearranged where necessary.