Key Financial Results (₹ in Lacs)

Income Statement:

  • Revenue from operations: ₹5,142.25 (Q1 FY27) vs ₹3,399.44 (Q1 FY26) - 51% increase YoY
  • Other income: ₹7.53 (Q1 FY27) vs ₹8.07 (Q1 FY26)
  • Total income: ₹5,149.78 (Q1 FY27) vs ₹3,407.51 (Q1 FY26)
  • Total expenses: ₹4,870.48 (Q1 FY27) vs ₹3,265.98 (Q1 FY26)
  • Profit before tax: ₹279.30 (Q1 FY27) vs ₹141.53 (Q1 FY26) - 97% increase YoY
  • Tax expense: ₹70.29 (Q1 FY27) vs ₹37.18 (Q1 FY26)
  • Profit for the period: ₹209.01 (Q1 FY27) vs ₹104.35 (Q1 FY26) - 54% increase YoY
  • Total comprehensive income: ₹211.25 (Q1 FY27) vs ₹104.38 (Q1 FY26)

Earnings Per Share (Continuing Operations):

  • Basic EPS: ₹2.00 (Q1 FY27) vs ₹1.00 (Q1 FY26)
  • Diluted EPS: ₹2.00 (Q1 FY27) vs ₹1.00 (Q1 FY26)

Segment Performance

Revenue Breakdown:

  • Trading segment: ₹5,045.33 (Q1 FY27) vs ₹3,379.60 (Q1 FY26)
  • Manufacturing segment: ₹213.79 (Q1 FY27) vs ₹93.21 (Q1 FY26)
  • Inter-segment revenue elimination: ₹116.87 (Q1 FY27)

Segment Profit Before Tax:

  • Trading segment: ₹319.78 profit (Q1 FY27) vs ₹204.60 profit (Q1 FY26)
  • Manufacturing segment: ₹5.70 profit (Q1 FY27) vs ₹(11.61) loss (Q1 FY26)

Segment Assets (as of June 30, 2026):

  • Trading: ₹6,450.63
  • Manufacturing: ₹2,145.26
  • Total: ₹8,595.89

Segment Liabilities (as of June 30, 2026):

  • Trading: ₹3,826.44
  • Manufacturing: ₹87.49
  • Unallocated: ₹38.74
  • Total: ₹3,952.67

Comparative Period Data

Quarter Ended March 31, 2026 (Note 3):

  • Revenue from operations: ₹4,225.80
  • Profit before tax: ₹180.81
  • Profit for the period: ₹135.53
  • Basic EPS: ₹1.30

Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹15,875.46
  • Profit before exceptional items and tax: ₹867.94
  • Exceptional items: ₹74.44
  • Profit before tax: ₹793.50
  • Profit for the period: ₹592.46
  • Basic EPS: ₹5.68

Exceptional Items

The company disclosed an exceptional item of ₹74.44 lakhs in FY26 related to the implementation of four new labor codes effective from November 21, 2025. The impact was assessed based on draft Central Rules and FAQs from the Ministry of Labour & Employment. No exceptional items were recorded in Q1 FY27.

Capital Structure

  • Equity share capital remained unchanged at ₹1,042.63 lakhs
  • Reserves (excluding revaluation reserve) as of previous audited balance sheet: ₹2,601.86

Meeting Details

  • Board meeting held on August 12, 2026
  • Commenced at 1:00 PM, concluded at 2:05 PM
  • Digitally signed by Raj Kumar Sehgal, G.M. (Legal) & Company Secretary