Financial Performance Highlights (Quarter Ended 30th September, 2026)
Revenue & Income:
- Revenue from operations: ₹846.31 lakh
- Other income: ₹24.03 lakh
- Total Income: ₹870.34 lakh
Expenses:
- Purchases of stock-in-trade: ₹835.86 lakh
- Employee benefits expense: ₹1.95 lakh
- Finance costs: ₹9.28 lakh
- Depreciation & amortization expense: ₹0.07 lakh
- Other expenses: ₹4.29 lakh
- Total Expenses: ₹851.45 lakh
Profitability:
- Profit before exceptional items and tax: ₹18.89 lakh
- Exceptional items: None for Q2 (Q1 had exceptional income of ₹2,093.87 lakh and expenses of ₹134.35 lakh)
- Profit before tax: ₹18.89 lakh
- Tax expense: None
- Profit for the period: ₹18.89 lakh
- Earnings Per Share (Basic & Diluted): ₹0.29
Half-Year Performance (1st April 2026 to 30th September 2026)
Revenue & Income:
- Revenue from operations: ₹1,358.60 lakh
- Other income: ₹47.02 lakh
- Total Income: ₹1,405.62 lakh
Expenses:
- Purchases of stock-in-trade: ₹1,342.23 lakh
- Employee benefits expense: ₹3.90 lakh
- Finance costs: ₹10.45 lakh
- Depreciation & amortization expense: ₹0.14 lakh
- Other expenses: ₹10.79 lakh
- Total Expenses: ₹1,367.51 lakh
Profitability:
- Profit before exceptional items and tax: ₹38.11 lakh
- Exceptional items: Net exceptional income of ₹1,959.52 lakh (₹2,093.87 lakh income - ₹134.35 lakh expenses)
- Profit before tax: ₹1,997.63 lakh
- Current tax: ₹333.70 lakh
- Profit for the period: ₹1,663.93 lakh
- Earnings Per Share (Basic & Diluted): ₹25.55
Comparative Performance
Quarterly Comparison (YoY):
- Revenue from operations: ₹846.31 lakh (Q2 FY27) vs ₹8.13 lakh (Q2 FY26)
- Profit/(Loss) for the period: ₹18.89 lakh profit (Q2 FY27) vs ₹11.81 lakh loss (Q2 FY26)
Half-Year Comparison (YoY):
- Revenue from operations: ₹1,358.60 lakh (H1 FY27) vs ₹15.59 lakh (H1 FY26)
- Profit/(Loss) for the period: ₹1,663.93 lakh profit (H1 FY27) vs ₹26.34 lakh loss (H1 FY26)
Annual Comparison:
- FY26 (Audited): Revenue ₹16.14 lakh, Loss ₹72.42 lakh, EPS (₹1.11)
Balance Sheet Position (as at 30th September 2026)
Assets:
- Total Assets: ₹2,444.82 lakh (vs ₹688.19 lakh as at 31st March 2026)
- Non-Current Assets: ₹1,032.68 lakh (including Investments: ₹1,031.56 lakh)
- Current Assets: ₹1,412.14 lakh (including Trade receivables: ₹937.95 lakh, Loans: ₹458.56 lakh)
Equity & Liabilities:
- Equity Share Capital: ₹651.18 lakh (unchanged)
- Other Equity: ₹757.57 lakh (vs negative ₹906.36 lakh as at 31st March 2026)
- Total Equity: ₹1,408.75 lakh (vs negative ₹255.18 lakh)
- Current Liabilities: ₹1,036.07 lakh (including Borrowings: ₹574.04 lakh, Current tax liability: ₹333.70 lakh)
Cash Flow Statement (Half-Year Ended 30th September 2026)
- Net Cash from Operating Activities: Negative ₹2,351.52 lakh
- Net Cash from Investing Activities: Positive ₹2,181.07 lakh (primarily from sale of fixed assets)
- Net Cash from Financing Activities: Positive ₹175.34 lakh
- Net increase in Cash & Cash Equivalents: ₹4.89 lakh
- Closing Cash & Cash Equivalents: ₹5.25 lakh
Additional Information
- The company operates in only one segment (no segment reporting required)
- No subsidiaries or associate companies
- Provision for taxation/deferred taxation will be made at year-end
- Figures have been regrouped/rearranged where required
- Results reviewed by audit committee and approved by Board of Directors
- No deviation or variation in proceeds of public/rights/preferential issues
- No outstanding defaults on loans or debt securities
- Related party transactions disclosure not applicable
- Corporate governance provisions under certain SEBI regulations not applicable as threshold limits not exceeded
- No audit qualifications impact statement required