Board Meeting Details

The Board of Directors meeting was held on Saturday, November 7, 2026, commencing at 1:00 p.m. and concluding at 1:30 p.m.

Key Approvals and Considerations

1. The Board, on the recommendation of the Audit Committee, considered and approved the Unaudited Standalone Financial Results of the Company for the quarter ended September 30, 2026.

2. The Board noted the Limited Review Report of the Auditor thereon.

3. The company will publish the Financial Results in newspapers in the format prescribed under Regulation 47 of Listing Regulations.

Financial Results Overview (Quarter ended September 30, 2026)

  • Revenue from Operations: ₹1,642.54 lakh (compared to ₹1,200.42 lakh in Q2 FY26)
  • Other Income: ₹5.62 lakh (compared to ₹31.24 lakh in Q2 FY26)
  • Total Income: ₹1,648.15 lakh (compared to ₹1,231.66 lakh in Q2 FY26)
  • Purchases of Stock-in-trade: ₹1,624.18 lakh
  • Employee Benefit Expenses: ₹29.08 lakh
  • Finance Cost: ₹0.25 lakh
  • Depreciation and Amortization Expense: ₹0.55 lakh
  • Other Expenses: ₹18.86 lakh
  • Profit before Tax: ₹32.37 lakh (compared to ₹8.74 lakh in Q2 FY26)
  • Tax Expenses: Nil (compared to ₹2.27 lakh current tax in Q2 FY26)
  • Net Profit for the period: ₹32.37 lakh (compared to ₹6.47 lakh in Q2 FY26)
  • Basic EPS: ₹0.0032 (compared to ₹0.0006 in Q2 FY26)
  • Diluted EPS: ₹0.0032 (compared to ₹0.0006 in Q2 FY26)

Half-Year Results (ended September 30, 2026)

  • Revenue from Operations: ₹4,743.69 lakh
  • Other Income: ₹13.65 lakh
  • Total Income: ₹4,757.33 lakh
  • Profit before Tax: ₹44.67 lakh
  • Net Profit for the period: ₹44.67 lakh
  • Basic EPS: ₹0.0044
  • Diluted EPS: ₹0.0044

Financial Position as at September 30, 2026

  • Total Assets: ₹11,632.04 lakh (increased from ₹10,857.55 lakh at March 31, 2026)
  • Non-Current Assets: ₹2,614.69 lakh (including Loans & Advances of ₹2,194.58 lakh)
  • Current Assets: ₹9,017.35 lakh (including Inventories of ₹1,398.29 lakh and Trade Receivables of ₹3,391.42 lakh)
  • Cash and Cash Equivalents: ₹370.13 lakh (decreased from ₹959.08 lakh at March 31, 2026)
  • Total Equity: ₹10,300.88 lakh (increased from ₹10,256.22 lakh at March 31, 2026)
  • Current Liabilities: ₹1,033.55 lakh (including Trade Payables of ₹981.92 lakh)

Cash Flow Statement (Half-year ended September 30, 2026)

  • Net cash flow from operating activities: (₹587.80) lakh
  • Net cash flow used in investing activities: (₹0.75) lakh
  • Net cash flow from financing activities: (₹0.40) lakh
  • Net decrease in cash and cash equivalents: (₹588.95) lakh

Auditor's Review

Motilal & Associates LLP, Chartered Accountants (ICAI FRN: 106584W/W100751), conducted a limited review of the financial results as per Standard on Review Engagements (SRE) 2410. Partner CA Rishabh Jain (Membership No.: 179547) concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Notes

1. The Financial Results were reviewed by the audit committee and approved by the board on November 7, 2026.

2. Previous year/period figures have been regrouped wherever necessary.

3. Results prepared in accordance with Indian Accounting Standards (Ind AS).

4. Related party transactions disclosure for half year ended March 31, 2026, is provided in Integrated Filing.