Financial Results Overview

Income Statement Highlights (₹ lakh)

  • Revenue From Operations: ₹2,158.81 (H1 FY27) vs ₹1,727.94 (H1 FY26) and ₹2,090.73 (H2 FY26)
  • Other Income: ₹0.54 (H1 FY27) vs ₹8.72 (H1 FY26) and ₹1.06 (H2 FY26)
  • Total Revenue: ₹2,159.35 (H1 FY27) vs ₹1,736.66 (H1 FY26) and ₹2,091.79 (H2 FY26)
  • Total Expenses: ₹2,058.36 (H1 FY27) vs ₹1,644.90 (H1 FY26) and ₹1,930.23 (H2 FY26)
  • Profit Before Tax: ₹100.99 (H1 FY27) vs ₹91.76 (H1 FY26) and ₹161.56 (H2 FY26)
  • Tax Expense: ₹27.48 (Current Tax) and ₹(8.05) (Deferred Tax Assets) for H1 FY27
  • Net Profit: ₹81.56 (H1 FY27) vs ₹70.46 (H1 FY26) and ₹109.96 (H2 FY26)

Balance Sheet Position (₹ lakh as of September 30, 2026)

  • Share Capital: ₹253.50 (unchanged from March 31, 2026)
  • Reserves and Surplus: ₹2,363.66 (vs ₹2,192.11 on March 31, 2026)
  • Money received against share warrants: ₹15.10 (vs ₹26.28 on March 31, 2026)
  • Long-term borrowings: ₹9.77 (vs ₹1.37 on March 31, 2026)
  • Short-term borrowings: ₹490.10 (vs ₹367.72 on March 31, 2026)
  • Property, Plant & Equipment: ₹1,039.70 (vs ₹991.73 on March 31, 2026)
  • Inventories: ₹1,079.98
  • Trade Receivables: ₹1,071.54
  • Cash and Cash Equivalents: ₹41.44

Earnings Per Share

  • Basic EPS: ₹3.22 (H1 FY27) vs ₹3.17 (H1 FY26) and ₹4.34 (H2 FY26)
  • Diluted EPS: ₹3.22 (H1 FY27) vs ₹3.17 (H1 FY26) and ₹4.34 (H2 FY26)
  • Face value per share: ₹10.00

Internal Auditor Appointment

The Board appointed M/s DGMS and Associates as Internal Auditor of the Company for conducting Internal Audit for the year April 1, 2026 to March 31, 2027.

Appointment Details:

  • Reason for Appointment: Completion of term of previous internal auditor
  • Date of Appointment: November 14, 2026
  • Term: One year from April 1, 2026 to March 31, 2027
  • Firm Profile: DGMS and Co is a firm of Chartered Accountants based in Jamnagar, Gujarat engaged in audits including statutory and internal audits
  • Disclosure of relationships: Not Applicable

Board Meeting Details

  • Meeting Date: November 14, 2026 (Saturday)
  • Commencement Time: 5:40 PM (IST)
  • Conclusion Time: 6:20 PM (IST)
  • Approvals: Unaudited Financial Results for H1 FY27 and internal auditor appointment

Additional Information

  • Limited review report issued by B B Gusani & Associates (FRN: 0140785W) found no material misstatements
  • Consent letter from DGMS & Co (FRN: 0112187W) dated July 13, 2026 for internal auditor appointment