Key Financial Figures (Rs. in Lakhs)

Income Statement for Quarter Ended June 30, 2026 (Unaudited) vs. June 30, 2025 (Audited) vs. March 31, 2026 (Unaudited) vs. Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹3,192.94 (Q1 FY27) vs. ₹2,996.01 (Q1 FY26) vs. ₹2,799.15 (Q4 FY26) vs. ₹11,775.42 (FY26)
  • Other Income: ₹686.18 (Q1 FY27) vs. ₹649.22 (Q1 FY26) vs. ₹557.87 (Q4 FY26) vs. ₹2,543.41 (FY26)
  • Total Income: ₹3,879.12 (Q1 FY27) vs. ₹3,645.23 (Q1 FY26) vs. ₹3,357.02 (Q4 FY26) vs. ₹14,318.83 (FY26)
  • Cost of Material Consumed: ₹1,663.53 (Q1 FY27) vs. ₹1,963.70 (Q1 FY26) vs. ₹1,503.58 (Q4 FY26) vs. ₹6,758.04 (FY26)
  • Employee Benefits Expenses: ₹337.08 (Q1 FY27) vs. ₹369.56 (Q1 FY26) vs. ₹300.31 (Q4 FY26) vs. ₹1,375.14 (FY26)
  • Finance Costs: ₹1.25 (Q1 FY27) vs. ₹3.31 (Q1 FY26) vs. ₹4.17 (Q4 FY26) vs. ₹10.45 (FY26)
  • Depreciation and Amortisation: ₹30.11 (Q1 FY27) vs. ₹28.29 (Q1 FY26) vs. ₹28.62 (Q4 FY26) vs. ₹114.95 (FY26)
  • Other Expenses: ₹398.30 (Q1 FY27) vs. ₹448.19 (Q1 FY26) vs. ₹369.81 (Q4 FY26) vs. ₹1,634.58 (FY26)
  • Total Expenses: ₹2,328.14 (Q1 FY27) vs. ₹2,806.81 (Q1 FY26) vs. ₹2,212.51 (Q4 FY26) vs. ₹9,747.96 (FY26)
  • Profit Before Tax: ₹1,550.98 (Q1 FY27) vs. ₹838.42 (Q1 FY26) vs. ₹1,144.51 (Q4 FY26) vs. ₹4,570.87 (FY26)
  • Tax Expense: ₹391.29 (Q1 FY27) vs. ₹232.11 (Q1 FY26) vs. ₹287.98 (Q4 FY26) vs. ₹1,174.68 (FY26)
  • Current Tax: ₹367.93
  • Deferred Tax: ₹16.52
  • Tax for Earlier Years: ₹6.84
  • Net Profit for the Period: ₹1,159.69 (Q1 FY27) vs. ₹606.31 (Q1 FY26) vs. ₹856.53 (Q4 FY26) vs. ₹3,396.19 (FY26)
  • Total Comprehensive Income for the Period: ₹1,159.69 (Q1 FY27) vs. ₹616.22 (Q1 FY26) vs. ₹856.53 (Q4 FY26) vs. ₹3,414.15 (FY26)

Balance Sheet & Other Data:

  • Paid-up Equity Share Capital: ₹1,771.48 lakhs (unchanged from previous periods)
  • Reserves (as of previous year-end, Mar-26): ₹22,938.59 lakhs
  • Earnings Per Share (Rs. 10 face value, not annualised): ₹6.55 (Basic and Diluted for Q1 FY27) vs. ₹3.42 (Q1 FY26) vs. ₹4.84 (Q4 FY26) vs. ₹19.17 (FY26)

Notes to Financial Results

  • Provision for Employee Benefits: Provisions for Gratuity and Leave Encashment are made based on an actuarial valuation report conducted at the end of the year and are therefore provided in the last quarter only.
  • IPO Proceeds Utilization (as per Regulation 32(1)):
  • Pre-operative Expenses: ₹70.00 lakhs
  • Provision for Contingencies: ₹119.56 lakhs
  • Security for WBSEOCL: ₹200.00 lakhs
  • Sub-total (A): ₹2,780.43 lakhs
  • General Corporate Purpose: ₹501.29 lakhs
  • Issue Expenses: ₹212.44 lakhs
  • Total Utilized (A+B+C): ₹1,736.37 lakhs
  • Balance to be utilized: ₹1,818.63 lakhs, which is deployed in Fixed Deposits & Mutual Funds.
  • Project Status (as per Regulation 33(1)(e)): The company has utilized the IPO funds as stated, and the balance has been kept in Fixed Deposits with Banks and Mutual Funds.
  • Figures for the corresponding previous period/year have been regrouped/rearranged wherever necessary.

Auditors' Report

The limited review report, issued by L.B. Jha & Co. LLP (Firm Registration No: 301088E / E300295) and signed by Partner Ranjan Singh (Membership No: 305423), states that based on their review, nothing has come to their attention that causes them to believe the unaudited financial results contain any material misstatement or fail to disclose information as required by SEBI LODR Regulation 33.