Key Quantitative Figures

Consolidated Financial Results (₹ in Lakh)

  • Total Income: ₹118.41 (H1 FY27) vs ₹155.44 (H1 FY26) and ₹381.61 (FY26)
  • Revenue From Operations: ₹101.28 (H1 FY27) vs ₹96.91 (H1 FY26) and ₹237.14 (FY26)
  • Other Income: ₹17.13 (H1 FY27) vs ₹58.53 (H1 FY26) and ₹144.47 (FY26)
  • Total Expenses: ₹269.99 (H1 FY27) vs ₹154.63 (H1 FY26) and ₹445.89 (FY26)
  • Net Loss: ₹114.73 (H1 FY27) vs Net Profit of ₹1.97 (H1 FY26) and Net Loss of ₹49.57 (FY26)
  • EPS: (₹1.00) basic and diluted (H1 FY27) vs ₹0.02 (H1 FY26) and (₹0.43) (FY26)

Standalone Financial Results (₹ in Lakh)

  • Total Income: ₹112.83 (H1 FY27) vs ₹155.44 (H1 FY26) and ₹381.61 (FY26)
  • Revenue From Operations: ₹101.28 (H1 FY27) vs ₹96.91 (H1 FY26) and ₹237.14 (FY26)
  • Other Income: ₹11.55 (H1 FY27) vs ₹58.53 (H1 FY26) and ₹144.47 (FY26)
  • Total Expenses: ₹269.99 (H1 FY27) vs ₹154.63 (H1 FY26) and ₹445.89 (FY26)
  • Net Loss: ₹120.31 (H1 FY27) vs Net Profit of ₹1.97 (H1 FY26) and Net Loss of ₹49.57 (FY26)
  • EPS: (₹1.05) basic and diluted (H1 FY27) vs ₹0.02 (H1 FY26) and (₹0.43) (FY26)

Dates of Action

  • Board Meeting: November 14, 2026 (12:30 PM to 2:30 PM)
  • Reporting Period: April 1, 2026 to September 30, 2026
  • Filing Date: November 14, 2026

Parties Involved

  • Stock Exchange: BSE Limited
  • Auditors: D G M S & CO. Chartered Accountants (Firm Registration No. 0112187W)
  • Associate Company: Roni Agro Limited

Key Corporate Development

During the half year ended September 30, 2026, the Company divested 12.03% of its shareholding in Roni Agro Limited, reducing its holding from 50.95% to 38.92%. This divestment resulted in the Company ceasing to exercise control over Roni Agro Limited with effect from April 6, 2026. Roni Agro Limited has consequently ceased to be a subsidiary and has become an associate company. The financial results of Roni Agro Limited have been consolidated up to the date control ceased (April 6, 2026), and thereafter the investment is accounted for using the equity method as per Accounting Standard (AS) 23.

Financial Position (Consolidated)

  • Share Capital: ₹1,149.31 lakh (unchanged)
  • Reserves and Surplus: ₹314.69 lakh (vs ₹440.96 lakh as of March 31, 2026)
  • Total Assets: ₹1,702.40 lakh (vs ₹2,285.34 lakh as of March 31, 2026)
  • Cash and Cash Equivalents: ₹51.18 lakh (vs ₹73.46 lakh as of March 31, 2026)
  • Inventories: ₹529.52 lakh (vs ₹694.50 lakh as of March 31, 2026)
  • Trade Receivables: ₹415.86 lakh (vs ₹1,077.89 lakh as of March 31, 2026)

Audit Status

  • Financial results are unaudited but subject to limited review by statutory auditors
  • Limited review report issued by D G M S & CO. Chartered Accountants confirms no material misstatement
  • Audit Committee reviewed the results before board approval