Board Meeting Details

The Board of Directors meeting was held on 17th June, 2026 at the company's Registered Office at K-24, Upper Ground, Kh No. 107/10 Main Road, Raja Puri, West Delhi, India, 110059. The meeting commenced at 4:15 p.m. and concluded at 05:45 p.m.

Financial Results Approval

The Board considered and approved the standalone Audited financial results of the Company for the half year and year ended 31st March, 2026, as recommended by the Audit Committee.

Financial Performance Highlights (All amounts in ₹ lacs)

Income Statement for Year Ended March 31, 2026:

  • Revenue from operations: ₹2,625.91 (vs. ₹2,062.86 in FY25)
  • Other income: ₹62.44 (vs. ₹101.09 in FY25)
  • Total income: ₹2,688.35 (vs. ₹2,163.96 in FY25)
  • Purchase of stock in Trade: ₹2,507.33 (vs. ₹1,658.92 in FY25)
  • Employee benefits expense: ₹28.84 (vs. ₹19.40 in FY25)
  • Finance costs: ₹100.38 (vs. ₹73.88 in FY25)
  • Depreciation and amortisation expense: ₹2.79 (vs. ₹9.09 in FY25)
  • Net Profit after tax: ₹151.01 (vs. ₹127.07 in FY25)
  • Paid-up Equity Share Capital: ₹265.59 (unchanged)
  • Reserve & Surplus: ₹1,569.32 (vs. ₹1,418.32 in FY25)
  • Earnings per share (Basic): ₹5.69 (vs. ₹4.78 in FY25)
  • Earnings per share (Diluted): ₹5.69 (vs. ₹5.70 in FY25)

Half Year Performance (March 31, 2026 vs September 30, 2025):

  • Revenue from operations: ₹1,814.12 (vs. ₹811.79)
  • Net Profit after tax: ₹129.73 (vs. ₹21.28)

Balance Sheet Position (as of March 31, 2026)

  • Total Equity and Liabilities: ₹3,502.73 lacs (vs. ₹2,548.30 lacs in FY25)
  • Shareholder's funds: ₹1,834.91 lacs (vs. ₹1,683.91 lacs in FY25)
  • Long-term Borrowings: ₹1,236.18 lacs (vs. ₹500.00 lacs in FY25)
  • Trade receivables: ₹1,196.96 lacs (vs. ₹517.66 lacs in FY25)
  • Inventories: ₹798.20 lacs (vs. ₹509.23 lacs in FY25)
  • Cash and Cash Equivalent: ₹103.40 lacs (vs. ₹345.45 lacs in FY25)

Cash Flow Statement

  • Net cash used in operating activities: ₹(811.65) lacs (vs. ₹(308.26) lacs in FY25)
  • Net cash from financing activities: ₹569.60 lacs (vs. ₹631.87 lacs in FY25)
  • Net decrease in cash and cash equivalents: ₹(242.05) lacs (vs. increase of ₹320.96 lacs in FY25)

Significant Accounting Policies and Notes

1. Financial Statements prepared in accordance with Accounting Standards specified under Section 133 of Companies Act, 2013

2. Company exempted from adoption of Ind AS as it is listed on SME Platform

3. Company in process for MSMEs verification for outstanding vendors - amounts taken subject to confirmations

4. Stock considered without physical verification as certified by management

5. No segment reporting required as business falls within single business and geographical segment

6. Debtors and creditors subject to external confirmation

7. During SME IPO, company raised ₹11.99 Crores by issuing 10,24,800 equity shares at ₹117 per share

Management and Signatories

  • Managing Director: Rahul Sawhney (DIN: 07635427)
  • Director: Bindu Sawhney (DIN: 08060807)
  • Chief Financial Officer: Mr. Vikas Bhatia
  • Company Secretary: Ms. Shilpi Shukla (M.No. A70285)