Financial Results Analysis

Quarter Ended 30 September 2026 (Unaudited):

  • Total Income: ₹49.78 lakh
  • Total Expenses: ₹47.08 lakh
  • Profit Before Tax: ₹2.70 lakh
  • Tax Expense: ₹1.27 lakh
  • Profit for the Period: ₹1.44 lakh
  • Basic EPS: Not clearly quantifiable from table (appears to be approximately ₹0.05 based on profit and share capital)

Comparison with Previous Quarter (30 June 2026):

  • Total Income decreased from ₹69.20 lakh to ₹49.78 lakh
  • Profit Before Tax decreased significantly from ₹24.82 lakh to ₹2.70 lakh
  • Net Profit decreased from ₹18.67 lakh to ₹1.44 lakh

Year-over-Year Quarter Comparison (30 September 2025):

  • Total Income decreased from ₹59.84 lakh to ₹49.78 lakh
  • Profit Before Tax decreased from ₹2.99 lakh to ₹2.70 lakh
  • Net Profit decreased from ₹0.73 lakh to ₹1.44 lakh (though the QoQ comparison shows a more significant decline)

Half Year Ended 30 September 2026 (Unaudited):

  • Total Income: ₹118.98 lakh
  • Profit Before Tax: ₹27.52 lakh
  • Tax Expense: ₹7.42 lakh
  • Profit for the Period: ₹20.11 lakh

Comparison with Previous Half Year (30 September 2025):

  • Total Income decreased slightly from ₹124.08 lakh to ₹118.98 lakh
  • Profit Before Tax increased from ₹26.57 lakh to ₹27.52 lakh
  • Net Profit increased from ₹18.37 lakh to ₹20.11 lakh

Balance Sheet Position (as at 30 September 2026)

  • Total Assets: ₹4,542.85 lakh
  • Non-current Assets: ₹4,096.67 lakh (primarily financial assets and investments)
  • Current Assets: ₹446.18 lakh
  • Total Equity: ₹4,332.19 lakh
  • Current Liabilities: ₹210.66 lakh
  • Paid-up Equity Share Capital: ₹28.01 lakh (face value ₹10 per share)

Cash Flow Statement (Half Year Ended 30 September 2026)

  • Cash generated from operating activities before taxes: ₹-24.90 lakh
  • Income taxes paid, net: ₹-139.80 lakh
  • Net cash used in operating activities: ₹-164.70 lakh
  • Net cash used in investing activities: ₹118.37 lakh
  • Net cash used in financing activities: ₹-13.75 lakh
  • Net decrease in cash and cash equivalents: ₹-35.18 lakh
  • Cash and cash equivalents at beginning: ₹55.66 lakh
  • Cash and cash equivalents at end: ₹20.48 lakh

Operational Context

There are no separate reportable segments as the entire operation of the company relates only to civil engineering construction projects. The figures of previous periods have been regrouped wherever necessary.

Auditor's Review

The unaudited financial results have been subjected to a limited review by NNK & Co., Chartered Accountants (FRN: 145291W). The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The auditors concluded that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Financial Impact

The results show a significant quarter-on-quarter decline in profitability, though the half-yearly performance shows modest improvement compared to the same period last year. The company experienced a net decrease in cash and cash equivalents during the period.