Financial Performance Highlights (Standalone)

Profit & Loss Statement (Amount in ₹ Lakhs):

  • Revenue from operations: ₹1,130.10 lakh for H1 FY27 (compared to ₹2,754.04 lakh for FY26)
  • Total income: ₹1,164.62 lakh for H1 FY27 (compared to ₹2,779.89 lakh for FY26)
  • Total expenses: ₹2,743.71 lakh for H1 FY27 (compared to ₹1,661.70 lakh for FY26)
  • Loss before tax: ₹(1,579.10) lakh for H1 FY27 (compared to profit of ₹1,118.19 lakh for FY26)
  • Net loss: ₹(1,574.34) lakh for H1 FY27 (compared to net profit of ₹1,008.47 lakh for FY26)
  • Earnings per share (Basic): ₹(16.88) for H1 FY27 (compared to positive EPS in previous periods)

Balance Sheet Position as at 30th September, 2026 (Amount in ₹ Lakhs):

  • Total equity and liabilities: ₹10,744.23 lakh (compared to ₹8,060.07 lakh as at 31st March, 2026)
  • Share capital: ₹1,074.45 lakh
  • Reserves and surplus: ₹1,792.04 lakh
  • Long-term borrowings: ₹4,020.54 lakh
  • Current liabilities: ₹3,827.20 lakh
  • Property, Plant & Equipment: ₹4,988.64 lakh
  • Inventories: ₹3,825.76 lakh
  • Cash and cash equivalents: ₹1,282.53 lakh

Cash Flow Statement (Amount in ₹ Lakhs):

  • Net cash from operating activities: ₹(861.75) lakh
  • Net cash from investing activities: ₹(1,950.08) lakh
  • Net cash from financing activities: ₹4,081.56 lakh
  • Net increase in cash: ₹1,269.73 lakh

IPO Proceeds Utilization

The company raised ₹3,019.73 lakh through an Initial Public Offer of 28,48,800 equity shares of ₹10 each at a premium of ₹96 each, listed on BSE on 1st July, 2026.

Utilization as of 30th September, 2026:

  • Capital expenditure for 4 new stores: ₹0.00 utilized out of ₹1,247.00 allocated (100% unutilized)
  • Public issue expenses: ₹274.00 utilized out of ₹419.73 allocated (₹145.73 unutilized)
  • Working capital requirements: ₹798.00 utilized out of ₹950.00 allocated (₹152.00 unutilized)
  • General corporate purpose: ₹403.00 utilized out of ₹403.00 allocated (fully utilized)
  • Total utilized: ₹1,475.00 lakh
  • Total unutilized: ₹1,544.73 lakh (including ₹12.50 lakh in fixed deposit with bank)

Monitoring Agency Report

Brickwork Ratings India Private Limited issued the first monitoring agency report for the quarter ended September 30, 2026, confirming no deviations in the use of IPO proceeds from the objects stated in the prospectus.

Auditor's Review

Abhishek Kumar & Associates issued a limited review report stating that nothing has come to their attention that causes them to believe that the accompanying financial results contain any material misstatement.