Key Financial Results (Quarter Ended September 30, 2026)
Revenue from Operations: ₹222.37 lakh (compared to ₹143.37 lakh in previous quarter and ₹213.42 lakh in Q2 FY26)
Other Income: ₹7.56 lakh
Total Income: ₹229.93 lakh
Total Expenses: ₹226.67 lakh (including purchases of stock-in-trade ₹176.27 lakh, changes in inventories ₹30.20 lakh, employee benefits ₹12.66 lakh)
Profit Before Tax: ₹3.26 lakh
Tax Expense: ₹0.84 lakh (current tax)
Net Profit: ₹2.42 lakh
Earnings Per Share (Basic & Diluted): ₹0.08
Half-Year Financial Performance (April 1, 2026 to September 30, 2026)
Revenue from Operations: ₹365.74 lakh (compared to ₹303.52 lakh in H1 FY26)
Other Income: ₹15.04 lakh
Total Income: ₹380.78 lakh
Total Expenses: ₹375.96 lakh
Profit Before Tax: ₹4.82 lakh (compared to ₹6.12 lakh in H1 FY26)
Tax Expense: ₹1.25 lakh (current tax)
Net Profit: ₹3.57 lakh (compared to ₹4.53 lakh in H1 FY26)
Earnings Per Share (Basic & Diluted): ₹0.12
Financial Position as of September 30, 2026
Total Assets: ₹426.73 lakh (compared to ₹442.57 lakh as of March 31, 2026)
Inventories: ₹88.11 lakh
Trade Receivables: ₹5.71 lakh
Cash and Cash Equivalents: ₹123.67 lakh
Investments (Non-current): ₹200.00 lakh
Property, Plant & Equipment: ₹0.12 lakh
Shareholders' Funds: ₹414.13 lakh (Equity Share Capital: ₹308.00 lakh, Other Equity: ₹106.13 lakh)
Current Liabilities: ₹12.60 lakh (Trade Payables: ₹4.65 lakh, Current Tax Liability: ₹1.25 lakh)
Cash Flow Statement (Half-Year Ended September 30, 2026)
Cash Flow from Operating Activities: Negative ₹10.44 lakh
Profit Before Tax: ₹4.82 lakh
Changes in Working Capital: Negative ₹15.28 lakh (mainly due to inventory increase of ₹7.92 lakh and trade receivables decrease of ₹18.49 lakh)
Cash and Cash Equivalents at End: ₹123.67 lakh (compared to ₹134.11 lakh at beginning)
Regulatory and Governance Details
Board Meeting Date: November 11, 2026
Statutory Auditors: Ayyar & Cherian Chartered Accountants (Firm Registration No. 000284S)
Review Report: Unqualified review conclusion issued by auditors pursuant to SEBI Listing Regulations
Audit Committee: Recommended the financial results
Compliance: Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
Paid-up Equity Share Capital: ₹308.00 lakh (Face value ₹10 per share)
Notes
Previous period figures have been regrouped/reclassified to conform with current period presentation. The financial results have been extracted from unaudited financial statements.