Board Meeting Details
The Board of Directors meeting was held on Thursday, 5th November 2026 at the registered office of the Company. The meeting commenced at 12:00 PM and concluded at 1:00 PM.
Key Approvals
The Board considered and approved the unaudited financial results and Limited Review Report issued by the Statutory Auditor for the quarter and half year ended 30th September 2026, as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Financial Results Highlights (Quarter Ended 30th September 2026)
- Income from Operations: ₹2326.26 lakh
- Net sales/income from operations: ₹2278.02 lakh
- Other Operating Income: ₹10.42 lakh
- Other income: ₹37.82 lakh
- Expenses: ₹2254.21 lakh
- Operating Expenses: ₹2023.20 lakh
- Purchase of stock-in-trade: ₹59.33 lakh
- Employee benefits expense: ₹96.96 lakh
- Financial Cost: ₹30.76 lakh
- Other Expenditure: ₹23.69 lakh
- Depreciation: ₹20.27 lakh
- Profit before Tax: ₹72.05 lakh
- Tax Expenses: ₹18.14 lakh
- Current Tax: ₹11.36 lakh
- Deferred Tax: ₹6.78 lakh
- Profit after Tax: ₹53.91 lakh
- Basic EPS: ₹0.85 (not annualized)
- Diluted EPS: ₹0.85 (not annualized)
Comparative Performance
Quarterly Comparison (Q2 FY2027 vs Q2 FY2026):
- Total Income: ₹2326.26 lakh vs ₹1715.94 lakh (35.6% increase)
- Profit before Tax: ₹72.05 lakh vs ₹18.23 lakh (295% increase)
- Profit after Tax: ₹53.91 lakh vs ₹13.26 lakh (306% increase)
Sequential Comparison (Q2 FY2027 vs Q1 FY2027):
- Total Income: ₹2326.26 lakh vs ₹2173.92 lakh (7.0% increase)
- Profit before Tax: ₹72.05 lakh vs ₹61.64 lakh (16.9% increase)
- Profit after Tax: ₹53.91 lakh vs ₹46.13 lakh (16.9% increase)
Half-Year Performance (30th September 2026)
- Total Income: ₹4500.18 lakh
- Profit before Tax: ₹133.69 lakh
- Tax Expenses: ₹33.65 lakh
- Current Tax: ₹28.61 lakh
- Deferred Tax: ₹5.04 lakh
- Profit after Tax: ₹100.04 lakh
- Basic EPS: ₹1.58 (not annualized)
- Diluted EPS: ₹1.58 (not annualized)
Balance Sheet Position (as at 30th September 2026)
- Total Assets: ₹2128.53 lakh
- Non-current Assets: ₹446.87 lakh (Property, Plant & Equipment)
- Current Assets: ₹1681.66 lakh
- Inventories: ₹9.14 lakh
- Trade Receivables: ₹477.18 lakh
- Cash and cash equivalents: ₹9.79 lakh
- Loans & Advances: ₹588.16 lakh
- Other Financial Assets: ₹338.15 lakh
- Current Tax Asset: ₹187.16 lakh
- Other current assets: ₹72.08 lakh
- Equity and Liabilities
- Total Equity: ₹1178.36 lakh
- Equity share capital: ₹632.55 lakh (Face Value ₹10/-)
- Other equity: ₹545.81 lakh
- Total Liabilities: ₹950.17 lakh
- Non-current liabilities: ₹452.10 lakh
- Borrowings: ₹435.17 lakh
- Provisions: ₹8.46 lakh
- Deferred Tax Liabilities: ₹8.47 lakh
- Current liabilities: ₹498.07 lakh
- Borrowings: ₹290.56 lakh
- Trade payables: ₹77.51 lakh
- Micro enterprises and small enterprises: ₹7.94 lakh
- Other creditors: ₹69.57 lakh
- Other current liabilities: ₹126.84 lakh
- Provisions: ₹3.16 lakh
Cash Flow Statement (Half Year Ended 30th September 2026)
- Cash Flow from Operating Activities: ₹37.89 lakh
- Cash generated from operations: ₹66.53 lakh
- Direct Taxes Paid: ₹28.64 lakh
- Cash Flow from Investing Activities: (₹101.02) lakh
- Purchase of property, plant and equipment: ₹28.19 lakh
- Movement in long term loans and advances: ₹123.16 lakh
- Interest received: ₹50.33 lakh
- Cash Flow from Financing Activities: (₹192.77) lakh
- Short term borrowings (net): ₹22.93 lakh
- Long term borrowings repaid (net): ₹151.36 lakh
- Finance cost paid: ₹64.34 lakh
- Net decrease in cash & cash equivalents: ₹255.90 lakh
- Cash and cash equivalents at period end: ₹9.79 lakh
Additional Notes
1. The results were reviewed by the Audit Committee and approved by the Board of Directors
2. The Company operates in only one segment
3. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
4. Figures have been regrouped/reclassified where necessary for comparability