Key Decisions and Approvals

  • The Board approved the Audited Financial Results for the half year and financial year ended March 31, 2026
  • The Board re-appointed M/s. Mahesh Dhabalia & Co., Chartered Accountants (Firm Registration No. 105804W) as Internal Auditors for FY 2026-27, effective from May 30, 2026
  • The Board meeting commenced at 8:00 p.m. and concluded at 8:30 p.m. on May 30, 2026

Financial Results Overview (Standalone)

For Year Ended March 31, 2026:

  • Revenue from Operations: ₹2,695.43 lakh
  • Other Income: ₹8.29 lakh
  • Total Income: ₹2,703.71 lakh
  • Total Expenses: ₹1,996.46 lakh
  • Profit before tax: ₹707.25 lakh
  • Tax Expense: ₹184.70 lakh (Current Tax: ₹6.74 lakh, Excess/Short provision written Back/off: ₹0.41 lakh)
  • Net Profit for the period: ₹515.40 lakh
  • Paid-up equity share capital: ₹685.90 lakh
  • Face value per share: ₹10.00
  • Basic and Diluted EPS: ₹9.20

For Half Year Ended March 31, 2026:

  • Revenue from Operations: ₹1,255.67 lakh
  • Other Income: ₹3.67 lakh
  • Total Income: ₹1,259.34 lakh
  • Total Expenses: ₹986.16 lakh
  • Profit before tax: ₹273.18 lakh
  • Tax Expense: ₹74.71 lakh (Current Tax: ₹6.74 lakh, Excess/Short provision written Back/off: ₹-₹3.41 lakh)
  • Net Profit for the period: ₹195.13 lakh
  • Basic and Diluted EPS: ₹3.48

Comparative Figures (Year Ended March 31, 2025):

  • Revenue from Operations: ₹1,458.31 lakh
  • Other Income: ₹27.16 lakh
  • Total Income: ₹1,485.47 lakh
  • Total Expenses: ₹1,131.90 lakh
  • Profit before tax: ₹353.56 lakh
  • Tax Expense: ₹1.07 lakh
  • Net Profit for the period: ₹149.56 lakh
  • Paid-up equity share capital: ₹500.50 lakh
  • Basic and Diluted EPS: ₹2.98

Balance Sheet Position (As of March 31, 2026)

Equity and Liabilities:

  • Shareholders' funds: ₹685.90 lakh (Share capital) + ₹3,054.94 lakh (Reserves and surplus) = ₹3,740.84 lakh
  • Current liabilities: ₹19.69 lakh (Micro/small enterprise dues) + ₹50.59 lakh (Other creditors) + ₹194.28 lakh (Other current liabilities) + ₹145.75 lakh (Short-term provisions) = ₹410.31 lakh
  • Total: ₹3,762.62 lakh

Assets:

  • Non-current assets: ₹11.15 lakh (Tangible assets) + ₹247.56 lakh (Capital work-in-progress) + ₹450.53 lakh (Non-current investments) + ₹4.15 lakh (Deferred tax assets) + ₹2,054.24 lakh (Other non-current assets) = ₹2,767.63 lakh
  • Current assets: ₹151.59 lakh (Inventories) + ₹710.56 lakh (Trade receivables) + ₹26.76 lakh (Cash and cash equivalents) + ₹75.38 lakh (Other bank balances) + ₹30.66 lakh (Short-term loans and advances) = ₹994.95 lakh
  • Total: ₹3,762.62 lakh

Cash Flow Statement (Year Ended March 31, 2026)

  • Cash flow from operating activities: -₹1,747.47 lakh
  • Cash flow from investment activities: ₹411.94 lakh
  • Cash flow from financing activities: ₹2,191.10 lakh
  • Net change in cash and cash equivalents: ₹31.69 lakh
  • Closing cash and cash equivalents: ₹102.14 lakh

Audit and Compliance Details

  • Statutory auditors: Ratan Chandak & Co. LLP (Firm Registration No. 108696W/W101028)
  • Audit opinion: Unmodified opinion issued on standalone financial results
  • The auditors confirmed the financial results are prepared in accordance with Regulation 33 of SEBI LODR Regulations
  • The half-year ended March 31, 2026 figures represent balancing figures between audited full financial year and audited half-year ended September 30, 2025

Additional Information

  • Company CIN: U20236MH2018PLC317628
  • GSTIN: 27AAJCR2733BIZM
  • Company Secretary and Compliance Officer: Alpesh Bhatt
  • Managing Director: Ayush Mahesh Varma (DIN: 08290637)