Roopa Screen Q2 FY27 Net Profit ₹350.36 Lakh

The Board of Directors approved the Unaudited Financial Results for the Half-year ended September 30, 2026, along with the Limited Review Report issued by the Statutory Auditors.
Approved the Statement on Deviation(s) or Variation(s) in utilization of funds raised through Initial Public Offer for the half-year ended September 30, 2026.
Appointed M/s. G R Shah & Associates, Practicing Company Secretaries, as the Secretarial Auditor of the Company to conduct the Secretarial Audit for the FY 2026-27 pursuant to Section 204 of the Companies Act, 2013.
Appointed M/s. Ashok K. Bhatt & Co., Chartered Accountants (FRN: 100657W) as the Internal Auditor of the Company for the FY 2026-27 pursuant to Section 138 of the Companies Act, 2013.

Revenue from Operations: ₹2,505.37 lakh
Other Income: ₹30.23 lakh
Total Income: ₹2,535.60 lakh
Profit Before Tax: ₹475.07 lakh
Tax Expense: ₹124.72 lakh (Current Tax: ₹102.66 lakh, Deferred Tax: ₹22.06 lakh)
Profit for the Period: ₹350.36 lakh
Earnings Per Share (Basic and Diluted): ₹4.33
Paid-up equity share capital: ₹1,106.75 lakh (Face value ₹10 each)
Reserves excluding revaluation reserve: ₹2,735.37 lakh

Total Assets/Liabilities: ₹5,861.05 lakh
Share Capital: ₹1,106.75 lakh (increased from ₹806.75 lakh as at March 31, 2026)
Reserves and Surplus: ₹2,735.37 lakh (increased from ₹830.64 lakh)
Long-Term Borrowings: ₹371.94 lakh (increased from ₹74.40 lakh)
Short-Term Borrowings: ₹815.93 lakh (increased from ₹667.35 lakh)
Cash and Cash Equivalents: ₹1,971.22 lakh (significantly increased from ₹30.06 lakh)
Trade Receivables: ₹1,738.93 lakh (increased from ₹1,277.75 lakh)
Inventories: ₹847.23 lakh (increased from ₹698.40 lakh)

Made Initial Public Offer of 30,00,000 equity shares of face value ₹10 each at an issue price of ₹64 per share (including a premium of ₹54 per share)
Total issue size: ₹1,920.00 lakh
Issue opened on September 24, 2026 and closed on September 28, 2026
Shares allotted on September 29, 2026
Shares listed on BSE SME Platform with effect from October 1, 2026
Fund utilization as at September 30, 2026:
Expenses in relation to Issue of Share: ₹65.62 lakh utilized out of ₹327.73 lakh allocated
Funding of capital expenditure: ₹0 utilized out of ₹990.46 lakh allocated
Funding of Working Capital Requirements: ₹0 utilized out of ₹600.00 lakh allocated
General Corporate Purpose: ₹0 utilized out of ₹1.81 lakh allocated
Total utilized: ₹65.62 lakh
Unutilized amount: ₹1,854.38 lakh
Issue expenses of ₹65.62 lakh were met from internal accruals and recouped from issue proceeds
Unutilized proceeds are held in Public Issue Account
No deviation or variation in use of issue proceeds from objects stated in Prospectus

M/s. G R Shah & Associates, Practising Company Secretaries
Appointment date: 02nd November, 2026
Term: Financial Year 2026-27
Proprietor Gaurang Shah has more than a decade of experience in corporate laws, regulatory compliance, SEBI compliances, and secretarial audits

M/s. Ashok K. Bhatt & Co., Chartered Accountants (FRN: 100657W)
Appointment date: 02nd November, 2026
Term: Financial Year 2026-27
Firm established in March 1985 with over 40 years of professional experience in accounting, auditing, taxation, and internal audit services

Board Meeting commenced at 04:00 P.M. and closed at 05:00 P.M. on 02nd November, 2026
Audit Committee reviewed and recommended the financial results and fund utilization statement