Financial Performance Highlights (₹ in Lakhs)

Revenue Performance:

  • FY26 Total Revenue: ₹839.85 lakhs (257% increase from FY25's ₹234.92 lakhs)
  • H2 FY26 Revenue (Audited): ₹536.25 lakhs
  • H1 FY26 Revenue (Unaudited): ₹303.83 lakhs

Profitability Metrics:

  • FY26 Net Profit: ₹89.47 lakhs (268% increase from FY25's ₹24.33 lakhs)
  • H2 FY26 Net Profit: ₹47.94 lakhs
  • H1 FY26 Net Profit: ₹35.82 lakhs
  • FY26 Basic EPS: ₹4.92 (not annualized)
  • H2 FY26 Basic EPS: ₹2.63

Expense Breakdown FY26:

  • Purchase of stock-in-trade: ₹703.47 lakhs
  • Finance Costs: ₹13.98 lakhs
  • Employee benefit expenses: ₹6.18 lakhs
  • Depreciation and amortization: ₹0.90 lakhs
  • Other Expenses: ₹16.25 lakhs

Taxation:

  • FY26 Current Tax: ₹15.79 lakhs
  • No deferred tax recognized

Balance Sheet Position as at 31st March, 2026 (₹ in Lakhs)

Assets:

  • Total Assets: ₹885.40 lakhs
  • Inventories: ₹493.66 lakhs
  • Trade receivables: ₹155.84 lakhs
  • Cash and cash equivalents: ₹0.94 lakhs
  • Other current assets: ₹93.60 lakhs
  • Other non-current assets: ₹32.00 lakhs

Equity and Liabilities:

  • Paid-up Equity Share Capital: ₹181.68 lakhs (Face Value ₹10 each)
  • Reserves and Surplus: ₹338.39 lakhs
  • Money Received against Share Warrants: ₹107.31 lakhs
  • Short-term borrowings: ₹121.69 lakhs
  • Trade payables: ₹42.50 lakhs
  • Other current liabilities: ₹51.44 lakhs
  • Provisions: ₹20.10 lakhs

Cash Flow Statement FY26 (₹ in Lakhs)

Operating Activities:

  • Net cash used in operations: ₹(252.42) lakhs
  • Significant increase in trade receivables: ₹(376.31) lakhs

Investing Activities:

  • Purchase of fixed assets: ₹0.26 lakhs
  • Net cash from investing: ₹0.63 lakhs

Financing Activities:

  • Proceeds from share capital increase: ₹88.00 lakhs
  • Proceeds from convertible warrants: ₹107.31 lakhs
  • Proceeds from long-term borrowings: ₹25.17 lakhs
  • Proceeds from short-term borrowings: ₹26.52 lakhs
  • Finance costs paid: ₹(13.98) lakhs
  • Net cash from financing: ₹253.01 lakhs

Capital Structure Changes

  • Paid-up equity share capital increased from ₹93.68 lakhs (31st March, 2025) to ₹181.68 lakhs (31st March, 2026)
  • Money received against share warrants: ₹107.31 lakhs

Audit and Compliance

  • Statutory Auditors: M/s. Gopal Agarwal & Co., Chartered Accountants (Firm Registration Number: 000383C)
  • Audit Report issued with unmodified opinion on audited financial results
  • Declaration submitted under Regulation 33(3)(d) of SEBI (LODR) Regulations
  • Financial results prepared in accordance with Indian Accounting Standards and SEBI LODR Regulations

Additional Information

  • The figures for previous periods have been regrouped and/or reclassified where necessary
  • The company's CIN is U36990MH2022PLC374614