Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹105.31 lakh (Unaudited)
  • Other Income: Not specified in income statement
  • Total Income: ₹105.31 lakh (Unaudited)
  • Total Expenses: ₹915.72 lakh (Unaudited), consisting of:
  • Cost of materials consumed: ₹307.65 lakh
  • Employee benefit expense: ₹17.46 lakh
  • Finance Costs: ₹36.25 lakh
  • Depreciation and amortization expense: ₹3.79 lakh
  • Other Expenses: ₹428.10 lakh
  • Profit before tax: ₹137.36 lakh (Unaudited)
  • Tax Expense: ₹84.39 lakh, comprising:
  • Current Tax: ₹20.29 lakh
  • Deferred Tax (asset)/Liabilities: ₹41.00 lakh
  • Current Tax Expense Relating to Prior years: Not applicable
  • Profit for the period from continuing operations: ₹52.97 lakh (Unaudited)
  • No discontinued operations reported

Capital Structure

  • Paid-up equity share capital: ₹419.88 lakh
  • Face value per share: ₹10.00
  • Reserves and surplus: ₹1,137.23 lakh

Earnings Per Share

  • Basic earnings per share (from continuing and discontinued operations): ₹2.21 (not annualized for half year)
  • Diluted earnings per share (from continuing and discontinued operations): ₹2.21 (not annualized for half year)

Balance Sheet Position (As of September 30, 2026)

  • Total Assets: ₹3,324.55 lakh
  • Total Liabilities: ₹3,324.55 lakh
  • Non-current assets: ₹3,079.77 lakh, including:
  • Property, Plant and Equipment: ₹37.69 lakh (Tangible assets)
  • Capital work-in-progress: ₹1,651.85 lakh
  • Non-current investments: ₹791.31 lakh
  • Long-term loans and advances: ₹521.67 lakh
  • Current assets: ₹244.78 lakh, including:
  • Inventories: ₹645.98 lakh
  • Trade receivables: ₹192.69 lakh
  • Cash and cash equivalents: ₹144.78 lakh
  • Short-term loans and advances: ₹228.63 lakh
  • Non-current liabilities: ₹1,508.76 lakh, including:
  • Long-term borrowings: ₹951.24 lakh
  • Other Long term liabilities: ₹500.00 lakh
  • Long-term provisions: ₹5.72 lakh
  • Current liabilities: ₹1,815.79 lakh, including:
  • Short-term borrowings: ₹357.76 lakh
  • Trade Payables: ₹340.08 lakh
  • Other current liabilities: ₹371.75 lakh
  • Short-term provisions: ₹240.89 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flow From Operating Activities: ₹245.67 lakh
  • Net Cash Flow From Investment Activities: (₹101.20) lakh
  • Net Cash Flow From Financing Activities: (₹1.00) lakh
  • Net Change in Cash and Cash Equivalents: ₹143.47 lakh
  • Opening Cash & Cash Equivalents: ₹1.32 lakh
  • Closing Cash and Cash Equivalents: ₹144.78 lakh

Subsequent Event

Subsequent to the reporting date (September 30, 2026), the Company successfully completed its Initial Public Offering (IPO) through a fresh issue of 18,00,000 equity shares of face value ₹10 each at an issue price of ₹299 per share. The equity shares were listed on the SME Platform of BSE Limited on October 6, 2026. The impact of the IPO has not been considered in these financial statements.

Additional Information

  • The company operates in only one segment, hence segment reporting as per AS-17 is not applicable
  • The company is exempted from compulsory adoption of IND-AS as per MCA notification dated 16th February 2015
  • Previous year's figures have been regrouped/rearranged wherever necessary
  • The financial results have been reviewed by the Audit Committee and approved by the Board of Directors
  • The information is available on the Company's website at https://pindpunjab.in/