Financial Results Overview

Consolidated Results (Quarter Ended 30.06.2026)

  • Revenue from Operations: ₹28.62 lakhs
  • Total Income: ₹28.62 lakhs
  • Total Expenses: ₹13.26 lakhs
  • Profit before tax: ₹15.36 lakhs
  • Tax expense: ₹3.13 lakhs (current tax)
  • Profit for the period from continuing operations: ₹12.16 lakhs
  • Share of Profit of associate: ₹1.67 lakhs
  • Net Profit after Taxes: ₹13.85 lakhs
  • Earnings per share (diluted): ₹0.28
  • Total comprehensive income: ₹13.85 lakhs

Standalone Results (Quarter Ended 30.06.2026)

  • Profit before tax: ₹15.36 lakhs
  • Profit for the period: ₹12.16 lakhs

Comparative Performance

Consolidated Quarterly Comparison:

  • Q1 FY27 (30.06.2026): Revenue ₹28.62 lakhs, Net Profit ₹13.85 lakhs
  • Q4 FY26 (31.03.2026): Revenue ₹26.69 lakhs, Net Profit ₹10.62 lakhs
  • Q1 FY26 (30.06.2025): Revenue ₹25.45 lakhs, Net Profit ₹10.62 lakhs

Full Year FY26 (Audited):

  • Revenue: ₹190.57 lakhs
  • Net Profit: ₹105.46 lakhs
  • EPS: ₹2.11

Segment Performance (Consolidated)

The company operates in three business segments:

Revenue by Segment (Q1 FY27):

  • Pan Masala: ₹6.44 lakhs
  • Trading/Agency Business: ₹22.18 lakhs
  • Real Estate Development: Not separately quantified
  • Total Segment Revenue: ₹28.62 lakhs

Profit by Segment before tax (Q1 FY27):

  • Pan Masala: ₹6.44 lakhs
  • Trading/Agency Business: ₹8.92 lakhs
  • Total Segment Profit: ₹15.36 lakhs

Capital Employed by Segment (as of 30.06.2026):

  • Pan Masala: ₹92.99 lakhs
  • Trading/Agency Business: ₹1,205.39 lakhs
  • Other un-allocable: ₹1,736.64 lakhs total

Shareholding Pattern

  • Total Shares: 5,000,000 equity shares
  • Public Shareholding: 2,939,431 shares (58.79%)
  • Promoter & Promoter Group: 2,060,769 shares (41.21%)
  • No shares pledged/encumbered by promoters
  • Shareholding pattern unchanged from previous quarters

Corporate Governance

  • Investor Complaints: Nil pending, received, or disposed during the quarter
  • Board Meeting: Held on 11th August, 2026 from 4:00 PM to 4:40 PM
  • Prior intimation of board meeting given to exchange on 27th July, 2026

Accounting Policies and Notes

  • Financial results prepared in accordance with Ind AS 34 "Interim Financial Reporting"
  • Figures rounded to lakhs (₹00,000)
  • Previous year's figures regrouped/reclassified where necessary
  • Multi-segment reporting as per Accounting Standard (AS-17)

Auditor's Qualification

VVG & CO, Chartered Accountants issued a limited review report with the following key observations:

Standalone Financials:

The company has recognized non-current investments in equity shares (including subsidiary, associates, and joint ventures) at cost instead of fair value as required by Ind AS 109 "Financial Instruments". The financial impact of the difference between fair value and cost on "Non-current Investments", "Other Equity", "Other Comprehensive Income", and "Deferred Tax" is not ascertainable.

Consolidated Financials:

The consolidated results include one associate (Raghunath Builders Private Limited) whose financial statements:

  • Reflect net profit of ₹5,03,284.79 for period ended 30th June 2026
  • Total assets of ₹16,86,56,978.80 as at 30th June 2026
  • Total revenue of ₹18,11,142.00 for the quarter
  • Were audited by other auditors whose reports were furnished for review

The same Ind AS 109 non-compliance issue applies to consolidated financials regarding investment valuation.