Key Quantitative Figures

Financial Performance (Standalone, in ₹ lakhs):

Year Ended March 31, 2026:

  • Total Income: ₹2,688.35
  • Revenue from Operations: ₹2,625.91
  • Other Income: ₹62.44
  • Total Expenses: ₹2,485.56
  • Profit Before Tax: ₹202.79
  • Tax Expense: ₹51.78 (Current Tax: ₹51.04, Deferred Tax: ₹0.74)
  • Net Profit After Tax: ₹151.01
  • EPS Basic: ₹5.69
  • EPS Diluted: ₹5.69

Half Year Ended March 31, 2026:

  • Total Income: ₹1,846.94
  • Revenue from Operations: ₹1,814.12
  • Other Income: ₹32.82
  • Total Expenses: ₹1,670.64
  • Profit Before Tax: ₹176.30
  • Tax Expense: ₹46.57 (Current Tax: ₹45.24, Deferred Tax: ₹1.33)
  • Net Profit After Tax: ₹129.73
  • EPS Basic: ₹4.88
  • EPS Diluted: ₹4.88

Balance Sheet Position (as of March 31, 2026):

  • Paid-up Equity Share Capital: ₹265.59 lakh (Face value ₹10 each)
  • Reserve & Surplus: ₹1,569.32 lakh
  • Long-term Borrowings: ₹1,236.18 lakh
  • Total Assets: ₹3,502.73 lakh
  • Current Assets: ₹3,465.20 lakh (including Inventories: ₹1,114.35 lakh, Trade Receivables: ₹1,196.96 lakh, Cash: ₹103.40 lakh)

Large Corporate Entity Data:

  • Financial Year End: March 31, 2026
  • Outstanding long-term borrowings at start of FY: ₹5.88 lakh
  • Outstanding long-term borrowings at end of FY: ₹13.02 lakh
  • Incremental borrowing during year: ₹14.34 lakh (with repayment during year: ₹7.20 lakh)
  • Borrowings via debt securities: Nil
  • Highest credit rating: Not specified in numerical value
  • Net Worth (Standalone): ₹13.02 lakh

IPO Proceeds Utilization:

  • Total IPO Proceeds: ₹11.99 Crores (₹1,199 lakh)
  • Working Capital: ₹552.26 lakh (fully utilized)
  • Debt Repayment: ₹455.90 lakh (fully utilized)
  • General Corporate Purposes: ₹125.86 lakh allocated, ₹124.20 lakh utilized, ₹1.66 lakh balance
  • Issue Expenses: ₹65 lakh (fully utilized)
  • Unutilized proceeds as of March 31, 2026: lying in escrow account with Axis Bank

Dates of Action

  • Original Board Meeting Scheduled: June 17, 2026 (could not be held due to delay in financials finalization)
  • Rescheduled Board Meeting Held: June 17, 2026 (4:15 PM to 5:45 PM)
  • Results Submission to BSE: June 17, 2026 at 6:06:02 PM (Acknowledgement No. 13329899)
  • Large Corporate Data Submission: June 26, 2026
  • Auditor's Report Date: June 17, 2026

Parties Involved

  • Stock Exchange: BSE Limited
  • Statutory Auditors: Nahar V & Company (FRN: 010443C)
  • Auditor Signatory: CA Vishal Nahar (Membership No.: 400217)
  • Bank: Axis Bank (escrow account for unutilized IPO proceeds)
  • Management: Rahul Sawhney (Managing Director), Bindu Sawhney (Director), Vikas Bhatia (CFO), Shilpi Shukla (Company Secretary)
  • Compliance Officer: Drishti Jaiswal (Company Secretary & Compliance Officer)

Auditor's Key Matters

  • Inventory, debtors, creditors, security deposit balance, and valuation of intangible assets reported as certified by management
  • Company has outstanding income tax liability
  • Unmodified opinion issued on the financial results

Capital Structure Impact

No change in paid-up equity share capital reported during the period. IPO was completed in previous period.

Cash Flow Implications

As per cash flow statement for FY26:

  • Net cash used in operating activities: ₹(811.65) lakh
  • Net cash used in investing activities: ₹(2.66) lakh
  • Net cash from financing activities: ₹569.60 lakh
  • Net decrease in cash: ₹(242.05) lakh
  • Cash balance at year-end: ₹103.40 lakh