Board Meeting Details

The Board of Directors meeting was held on Tuesday, 21st July, 2026 from 04:00 pm to 05:00 pm at the registered office of the Company.

Key Agenda Items Approved

1. Financial Results Approval

  • Approved Audited Financial Results and Audit Report for the 2nd half year and year ended 31st March, 2026
  • Declared Unmodified Opinion on the Financial Results by statutory auditors

2. Auditor Appointments

  • Internal Auditor: Mr. Rajesh Kumar appointed for 3 years commencing from FY 2026-27 to 2028-29
  • Secretarial Auditor: M/s. Nirav Shah & Associates appointed for 5 financial years from 2026-27 to 2030-31, subject to shareholder approval at ensuing General Meeting

3. Compliance Disclosures

  • No statement of deviation or variation applicable as company got listed on BSE on 01st July, 2026
  • Confirmed no default on loans and debt securities
  • Company does not qualify as Large Corporate per SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018

Financial Results Summary

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

  • Total Equity and Liabilities: ₹8,060.06 (Previous year: ₹3,391.25)
  • Share Capital: ₹789.57 (unchanged from previous year)
  • Reserves and Surplus: ₹1,038.05 (Previous year: ₹520.56)
  • Long-Term Borrowings: ₹2,640.00 (Previous year: ₹210.72)
  • Short-Term Borrowings: ₹1,496.23 (Previous year: ₹675.93)
  • Total Assets: ₹8,060.06 (Previous year: ₹3,391.25)
  • Property, Plant & Equipment: ₹3,188.52 (Previous year: ₹29.27)
  • Inventories: ₹4,104.62 (Previous year: ₹2,140.27)
  • Cash and Cash Equivalents: ₹12.79 (Previous year: ₹40.84)

Profit & Loss Performance (Amount in ₹ lakhs)

  • Profit before tax: ₹627.01 (Previous year: ₹587.69)
  • Profit after tax: ₹516.28 (Previous year: ₹477.00)
  • Earnings Per Share: ₹6.54 (Previous year: ₹6.04)
  • Revenue from Operations: ₹7,456.47 (Previous year: ₹3,847.58)
  • Finance Cost: ₹288.13 (Previous year: ₹77.65)
  • Depreciation: ₹114.83 (Previous year: ₹15.27)

Cash Flow Statement (Amount in ₹ lakhs)

  • Net cash from operating activities: (₹338.79) (Previous year: ₹149.42)
  • Net cash from investing activities: (₹2,650.71) (Previous year: (₹650.15))
  • Net cash from financing activities: ₹2,961.46 (Previous year: ₹534.63)
  • Net decrease in cash: (₹28.05) (Previous year: ₹33.90)

Statutory Auditor

  • Firm: Abhishek Kumar & Associates
  • Firm Registration Number: 130052W
  • Membership Number: 132305
  • UDIN: 26[32305]GHJRT2876
  • Opinion: Unmodified opinion on financial results

Internal Auditor Appointment

  • Name: Mr. Rajesh Kumar
  • Term: 3 years (2026-27 to 2028-29)
  • Reason: To comply with Companies Act 2013 and SEBI LODR requirements
  • Qualifications: Practicing Chartered Accountant with experience in accounts and auditing
  • Relationship: No relationship with directors

Secretarial Auditor Appointment

  • Firm: M/s. Nirav Shah & Associates
  • Proprietor: CS Nirav Shah
  • Membership No.: A-39412, COP No. 27102
  • Office Address: 901, Samruddhi Complex, Opp Sakar-3, Income tax, Ashram Road, Ahmedabad
  • Term: 5 years (2026-27 to 2030-31), subject to shareholder approval
  • Qualifications: Peer reviewed Practicing Company Secretary with expertise in Company Law, Securities Laws, and corporate transactions
  • Relationship: No relationship with directors

Large Corporate Status

  • Outstanding borrowing as on 31st March 2026: ₹41.36 Crores
  • Company confirmation: Does not qualify as Large Corporate under SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144
  • Highest Credit Rating: Not Applicable

Other Notes

  • The company has a single reportable business segment
  • No investor complaints received/pending as on July 21, 2026
  • Previous year figures have been regrouped/reclassified/restated where necessary
  • Financial results prepared in accordance with Accounting Standards prescribed under Section 133 of Companies Act, 2013
  • Company exempted from adoption of Ind AS as it is listed on SME Exchange