Key Financial Results (Standalone)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹175.72 lakhs (Q2 FY27) vs ₹115.95 lakhs (Q2 FY26) - 51.6% increase
  • Other income: ₹2.58 lakhs (Q2 FY27) vs ₹4.00 lakhs (Q2 FY26)
  • Total income: ₹178.30 lakhs (Q2 FY27) vs ₹119.95 lakhs (Q2 FY26)
  • Total expenses: ₹150.57 lakhs (Q2 FY27) vs ₹115.84 lakhs (Q2 FY26)
  • Profit before tax: ₹27.73 lakhs (Q2 FY27) vs ₹4.11 lakhs (Q2 FY26) - 574% increase
  • Net profit: ₹27.73 lakhs (Q2 FY27) vs ₹4.11 lakhs (Q2 FY26) - 574% increase
  • EPS (basic): ₹0.62 (Q2 FY27) vs ₹0.06 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹315.59 lakhs (H1 FY27) vs ₹188.39 lakhs (H1 FY26) - 67.5% increase
  • Other income: ₹4.32 lakhs (H1 FY27) vs ₹6.81 lakhs (H1 FY26)
  • Total income: ₹319.91 lakhs (H1 FY27) vs ₹195.20 lakhs (H1 FY26)
  • Total expenses: ₹289.57 lakhs (H1 FY27) vs ₹190.49 lakhs (H1 FY26)
  • Profit before tax: ₹30.34 lakhs (H1 FY27) vs ₹4.71 lakhs (H1 FY26) - 544% increase
  • Net profit: ₹30.34 lakhs (H1 FY27) vs ₹4.71 lakhs (H1 FY26) - 544% increase
  • EPS (basic): ₹0.66 (H1 FY27) vs ₹0.08 (H1 FY26)

Annual Comparison (FY26 Audited)

  • Revenue from operations: ₹334.47 lakhs (FY26)
  • Other income: ₹14.58 lakhs (FY26)
  • Total income: ₹349.05 lakhs (FY26)
  • Net profit: ₹13.74 lakhs (FY26)
  • EPS (basic): ₹0.32 (FY26)

Expense Breakdown (Q2 FY27)

  • Cost of material consumed: ₹87.12 lakhs
  • Employee benefit expenses: ₹18.36 lakhs
  • Finance costs: ₹0.17 lakhs
  • Depreciation: ₹0.99 lakhs
  • Other expenses: ₹34.88 lakhs
  • Manufacturing expenses: ₹20.33 lakhs

Capital Structure

  • Paid-up equity share capital: ₹527.05 lakhs (unchanged across all periods)
  • Face value per share: ₹10.00
  • Reserves: ₹10.67 lakhs (H1 FY27) vs ₹-20.01 lakhs (FY26)

Financial Ratios

  • Debt equity ratio: 0.00 (all periods)
  • Debt service coverage ratio: 12.32 (H1 FY27) vs 1.91 (H1 FY26)
  • Interest service coverage ratio: 0.00 (all periods)

Assets and Liabilities (Standalone as of September 30, 2026)

Assets

  • Total assets: ₹664.78 lakhs (vs ₹568.63 lakhs as of March 31, 2026)
  • Non-current assets: ₹413.51 lakhs
  • Property, plant and equipment: ₹217.45 lakhs
  • Fixed deposits (>12 months): ₹183.54 lakhs
  • Security deposit: ₹9.00 lakhs
  • Taxes receivable: ₹3.52 lakhs
  • Current assets: ₹251.27 lakhs
  • Inventories: ₹53.95 lakhs
  • Trade receivables: ₹101.26 lakhs
  • Bank balances: ₹54.47 lakhs
  • Cash and cash equivalents: ₹0.07 lakhs
  • Prepaid expenses: ₹4.59 lakhs
  • Taxes receivable: ₹28.60 lakhs
  • Other current assets: ₹8.40 lakhs

Liabilities and Equity

  • Total equity: ₹537.72 lakhs
  • Total liabilities: ₹127.06 lakhs
  • Current liabilities: ₹120.04 lakhs
  • Trade payables: ₹68.26 lakhs
  • Advances from customers: ₹34.94 lakhs
  • Other current liabilities: ₹14.77 lakhs
  • Provisions: ₹2.07 lakhs
  • Non-current liabilities: ₹7.02 lakhs (provisions)

Cash Flow Statement (H1 FY27)

  • Net cash used in operating activities: ₹-54.55 lakhs
  • Net cash from investing activities: ₹4.28 lakhs
  • Net cash from financing activities: ₹0.00 lakhs
  • Net decrease in cash: ₹-50.27 lakhs
  • Cash and cash equivalents at beginning: ₹104.74 lakhs
  • Cash and cash equivalents at end: ₹54.47 lakhs

Auditor Reports

  • Limited Review Report by R. Verma & Associates (FRN: 09026N) dated November 12, 2026
  • Auditor's Report on quarterly financial results providing unmodified opinion
  • Both reports confirm compliance with SEBI regulations and accounting standards

Dates and Compliance

  • Board meeting date: November 12, 2026 (commenced 3:00 PM, concluded 4:54 PM)
  • Reporting period: Quarter ended September 30, 2026
  • SEBI regulation: Regulation 33 of Listing Obligations and Disclosure Requirements
  • Accounting standards: Ind AS 34 for Interim Financial Reporting