Company Disclosure

Financial Results Summary

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

  • Revenue from operations: ₹5956.63 lakh (Q2 FY27) vs ₹4057.47 lakh (Q2 FY26) vs ₹5142.25 lakh (Q1 FY27)
  • Other income: ₹11.74 lakh (Q2 FY27) vs ₹7.57 lakh (Q2 FY26) vs ₹7.53 lakh (Q1 FY27)
  • Total income: ₹5968.37 lakh (Q2 FY27) vs ₹4084.74 lakh (Q2 FY26) vs ₹5149.78 lakh (Q1 FY27)
  • Profit before tax: ₹333.32 lakh (Q2 FY27) vs ₹213.20 lakh (Q2 FY26) vs ₹279.30 lakh (Q1 FY27)
  • Net profit: ₹245.44 lakh (Q2 FY27) vs ₹162.85 lakh (Q2 FY26) vs ₹209.01 lakh (Q1 FY27)
  • EPS (Basic & Diluted): ₹2.35 (Q2 FY27) vs ₹1.56 (Q2 FY26) vs ₹2.00 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹11,098.88 lakh (H1 FY27) vs ₹7456.61 lakh (H1 FY26)
  • Other income: ₹19.27 lakh (H1 FY27) vs ₹15.64 lakh (H1 FY26)
  • Total income: ₹11,181.15 lakh (H1 FY27) vs ₹7472.25 lakh (H1 FY26)
  • Profit before tax: ₹612.62 lakh (H1 FY27) vs ₹354.73 lakh (H1 FY26)
  • Net profit: ₹484.45 lakh (H1 FY27) vs ₹267.20 lakh (H1 FY26)
  • EPS (Basic & Diluted): ₹4.65 (H1 FY27) vs ₹2.56 (H1 FY26)

Segment-wise Performance (Quarter Ended September 30, 2026)

Revenue by Segment

  • Trading segment: ₹5784.82 lakh (97.1% of total revenue)
  • Manufacturing segment: ₹383.74 lakh (2.9% of total revenue)
  • Inter-segment revenue elimination: ₹191.83 lakh

Segment Profit Before Tax

  • Trading segment profit: ₹353.80 lakh
  • Manufacturing segment profit: ₹32.83 lakh

Balance Sheet Position (as at September 30, 2026)

Assets

  • Total assets: ₹8960.11 lakh (vs ₹7649.06 lakh as at March 31, 2026)
  • Non-current assets: ₹2869.88 lakh (Property, plant & equipment: ₹2729.17 lakh)
  • Current assets: ₹6090.23 lakh (Inventories: ₹2449.89 lakh, Trade receivables: ₹2004.69 lakh)

Liabilities and Equity

  • Share capital: ₹1042.63 lakh (unchanged)
  • Other equity: ₹3060.87 lakh (vs ₹2601.66 lakh as at March 31, 2026)
  • Total liabilities: ₹4856.61 lakh (Non-current: ₹1343.38 lakh, Current: ₹3513.23 lakh)

Cash Flow Statement (Six months ended September 30, 2026)

  • Net cash from operating activities: ₹(242.61) lakh
  • Net cash used in investing activities: ₹(56.11) lakh
  • Net cash from financing activities: ₹398.42 lakh
  • Net increase in cash: ₹99.70 lakh
  • Closing cash balance: ₹101.24 lakh (vs ₹1.54 lakh opening balance)

Additional Information

  • Board meeting timing: Commenced at 1:00 PM, concluded at 1:55 PM on November 3, 2026
  • Regulatory compliance: Results published as per Regulation 46(2)(l)(ii) and Regulation 47(1) of Listing Regulations
  • Accounting standards: Prepared in accordance with IND-AS prescribed under Companies Act, 2013
  • Labor code impact: Note mentions implementation of four labor codes effective November 21, 2025, with impact monitored as exceptional items in FY26
  • Auditor's report: Suresh Kumar Mittal & Co. issued clean limited review report with no material misstatements identified

Capital Structure

  • Share capital: ₹1042.63 lakh (unchanged throughout comparison periods)
  • No dilution or change in share capital structure disclosed