Key Financial Results - Standalone (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹4,582.06 lakhs (₹45.82 crore)
  • Other Income: ₹43.83 lakhs
  • Total Income: ₹4,625.88 lakhs
  • Total Expenses: ₹4,021.87 lakhs
  • Profit Before Tax: ₹604.01 lakhs
  • Tax Expense: ₹156.91 lakhs (Current Tax), ₹-1.55 lakhs (Deferred Tax)
  • Profit After Tax: ₹447.10 lakhs (₹4.47 crore)
  • Basic Earnings Per Share: ₹4.41
  • Diluted Earnings Per Share: ₹4.41

Key Financial Results - Consolidated (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹4,582.06 lakhs
  • Other Income: ₹43.83 lakhs
  • Total Income: ₹4,625.88 lakhs
  • Total Expenses: ₹4,021.87 lakhs
  • Profit Before Tax: ₹604.01 lakhs
  • Tax Expense: ₹158.46 lakhs (Current Tax), ₹-1.55 lakhs (Deferred Tax)
  • Profit After Tax from Continuing Operations: ₹447.10 lakhs
  • Share of Profit of Associate: ₹44.98 lakhs
  • Total Profit After Tax: ₹492.09 lakhs (₹4.92 crore)
  • Basic Earnings Per Share: ₹4.85
  • Diluted Earnings Per Share: ₹4.85

Comparative Performance

Standalone Half Year Comparison:

  • September 2026: Revenue ₹4,582.06 lakhs, PAT ₹447.10 lakhs
  • March 2026: Revenue ₹4,300.89 lakhs, PAT ₹734.30 lakhs
  • September 2025: Revenue ₹3,694.10 lakhs, PAT ₹388.18 lakhs

Full Year FY26 Audited Standalone:

  • Revenue: ₹7,994.99 lakhs
  • PAT: ₹1,122.48 lakhs
  • EPS: ₹13.79

Balance Sheet Highlights (Standalone as at September 30, 2026)

  • Total Equity: ₹5,837.98 lakhs
  • Share Capital: ₹1,064.43 lakhs
  • Reserves and Surplus: ₹4,773.55 lakhs
  • Total Liabilities: ₹7,109.85 lakhs
  • Total Assets: ₹7,109.85 lakhs
  • Current Assets: ₹5,475.67 lakhs (including Inventories ₹1,254.58 lakhs, Trade Receivables ₹2,234.65 lakhs)
  • Non-Current Assets: ₹1,634.18 lakhs

Cash Flow Statement (Standalone Six Months Ended September 30, 2026)

  • Net Cash Used in Operating Activities: ₹(1,023.45) lakhs
  • Net Cash Used in Investing Activities: ₹(1,513.36) lakhs
  • Net Cash from Financing Activities: ₹2,975.54 lakhs
  • Net Increase in Cash: ₹438.73 lakhs

IPO Completion and Capital Structure Impact

The Company completed its Initial Public Offer (IPO) and allotted 25,03,200 equity shares of ₹10 each at a premium of ₹158 per share on May 8, 2026. Consequently, the paid-up share capital increased from ₹814.11 lakhs to ₹1,064.43 lakhs. The shares were listed on the SME platform of BSE on May 12, 2026.

IPO Fund Utilization as of September 30, 2026

  • Warehouse setup at Ludhiana: ₹326.00 lakhs utilized of ₹574.20 lakhs allocated
  • Working Capital: ₹1,946.00 lakhs utilized of ₹1,950.00 lakhs allocated
  • Marketing and Advertisement: ₹483.00 lakhs utilized of ₹540.90 lakhs allocated
  • General Corporate Purpose: ₹348.26 lakhs utilized of ₹402.16 lakhs allocated

Auditor Review

Statutory Auditors RM SG & Associates issued limited review reports with unmodified conclusions on both standalone and consolidated unaudited financial results for the half year ended September 30, 2026.

Business Segment

The Company is primarily engaged in the Beauty and Personal Care products business, which constitutes a single reportable segment.

Meeting Details

The Board meeting commenced at 03:00 PM and concluded at 03:50 PM on November 14, 2026.