Financial Results Summary (Rs. in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from Operations: Rs 222.37 (Q2 FY27) vs Rs 213.42 (Q2 FY26) vs Rs 143.37 (Q1 FY27)
  • Other Income: Rs 7.56 (Q2 FY27) vs Rs 7.65 (Q2 FY26) vs Rs 7.48 (Q1 FY27)
  • Total Income: Rs 229.93 (Q2 FY27) vs Rs 221.07 (Q2 FY26) vs Rs 150.85 (Q1 FY27)
  • Total Expenses: Rs 226.67 (Q2 FY27) vs Rs 213.39 (Q2 FY26) vs Rs 149.29 (Q1 FY27)
  • Profit Before Tax: Rs 3.26 (Q2 FY27) vs Rs 7.68 (Q2 FY26) vs Rs 1.56 (Q1 FY27)
  • Current Tax Expense: Rs 0.84 (Q2 FY27) vs Rs 1.59 (Q2 FY26) vs Rs 0.41 (Q1 FY27)
  • Net Profit: Rs 2.42 (Q2 FY27) vs Rs 6.09 (Q2 FY26) vs Rs 1.15 (Q1 FY27)

Half-Year Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: Rs 365.74 (H1 FY27) vs Rs 303.52 (H1 FY26)
  • Other Income: Rs 15.04 (H1 FY27) vs Rs 15.13 (H1 FY26)
  • Total Income: Rs 380.78 (H1 FY27) vs Rs 318.65 (H1 FY26)
  • Total Expenses: Rs 375.96 (H1 FY27) vs Rs 312.53 (H1 FY26)
  • Profit Before Tax: Rs 4.82 (H1 FY27) vs Rs 6.12 (H1 FY26)
  • Current Tax Expense: Rs 1.25 (H1 FY27) vs Rs 1.59 (H1 FY26)
  • Net Profit: Rs 3.57 (H1 FY27) vs Rs 4.53 (H1 FY26)

Earnings Per Share (EPS)

  • Q2 FY27: Basic Rs 0.08, Diluted Rs 0.08
  • Q2 FY26: Basic Rs 0.20, Diluted Rs 0.20
  • H1 FY27: Basic Rs 0.12, Diluted Rs 0.12
  • H1 FY26: Basic Rs 0.20, Diluted Rs 0.20

Share Capital

  • Paid-up Equity Share Capital: Rs 308.00 lakh (unchanged from previous periods)
  • Face Value: Rs 10 per share

Expense Breakdown (Q2 FY27, Rs. in Lakhs)

  • Purchases of Stock-in-Trade: Rs 176.27
  • Changes in Inventories: Rs 30.20
  • Employees Benefit Expenses: Rs 12.66
  • Depreciation & Amortization: Rs 0.01
  • Listing Fees/Depository Fees: Rs 1.15
  • Other Expenses: Rs 6.36

Assets and Liabilities Position (as at 30th September 2026)

Total Assets: Rs 426.73 lakh (vs Rs 442.57 lakh as at 31st March 2026)

Non-Current Assets:

  • Property, Plant & Equipment: Rs 0.12 lakh
  • Investments: Rs 200.00 lakh
  • Deferred Tax Assets: Rs 0.13 lakh

Current Assets:

  • Inventories: Rs 88.11 lakh
  • Trade Receivables: Rs 5.71 lakh
  • Cash and Cash Equivalents: Rs 123.67 lakh
  • Other Financial Assets: Rs 4.26 lakh
  • Current Tax Assets: Rs 3.90 lakh
  • Other Current Assets: Rs 0.82 lakh

Equity and Liabilities: Rs 426.73 lakh

Shareholders' Funds:

  • Equity Share Capital: Rs 308.00 lakh
  • Other Equity: Rs 106.13 lakh
  • Total Equity: Rs 414.13 lakh

Current Liabilities:

  • Trade Payables: Rs 4.65 lakh
  • Other Current Liabilities: Rs 2.11 lakh
  • Short Term Provisions: Rs 0.50 lakh
  • Current Tax Liability: Rs 1.25 lakh
  • Total Current Liabilities: Rs 12.60 lakh

Cash Flow Statement (Half-Year Ended 30th September 2026)

  • Profit Before Tax: Rs 4.82 lakh
  • Net Cash Flow from Operating Activities: Rs (10.44) lakh
  • Cash and Cash Equivalents at Beginning: Rs 134.11 lakh
  • Cash and Cash Equivalents at End: Rs 123.67 lakh
  • Cash Components: Balances with Banks Rs 123.18 lakh, Cash in Hand Rs 0.49 lakh

Regulatory and Governance Details

  • Review Date: Financial results reviewed by Audit Committee and approved by Board of Directors on 11.11.2026
  • Auditor: M/s Ayyar & Cherian Chartered Accountants (Firm Registration No. 000284S)
  • Audit Conclusion: Unqualified review conclusion issued by statutory auditors
  • Compliance: Prepared in accordance with Indian Accounting Standards (Ind AS 34) and SEBI Listing Regulations
  • Company Secretary: Villadath Vinitha (Membership No: A59401)
  • Managing Director: Urendran Jijin (DIN: 03305487)

Notes to Financial Results

1. Financial results prepared in accordance with Indian Accounting Standards

2. Limited review carried out by statutory auditors as per Regulation 33 of SEBI Listing Regulations

3. Previous period figures regrouped/reclassified for consistency

4. No exceptional items reported during the period

5. No other comprehensive income reported during the period