Financial Results Summary (Quarter ended 30th June, 2026)

Income Statement Highlights (Amounts in ₹ Lakhs)

  • Revenue from Operations: ₹1,436.43 lakhs, representing a 70.0% increase from previous quarter (₹845.31 lakhs) and 37.8% increase from corresponding quarter last year (₹1,042.74 lakhs)
  • Other Income: ₹52.28 lakhs, slightly lower than previous quarter (₹53.29 lakhs) but significantly higher than corresponding quarter last year (₹24.12 lakhs)
  • Total Income: ₹1,488.71 lakhs

Expense Breakdown (Amounts in ₹ Lakhs)

  • Purchase of Stock-in-trade: ₹1,405.90 lakhs
  • Changes in inventories: Negative ₹273 (shown as TES$-273$)
  • Employee benefits expenses: ₹0.98 lakhs
  • Depreciation and amortisation expenses: ₹5.66 lakhs
  • Finance Cost: ₹1.36 lakhs
  • Other Expenses: ₹13.23 lakhs
  • Total Expenses: ₹1,427.13 lakhs

Profitability Metrics

  • Profit before tax: ₹61.58 lakhs, representing a 222.0% increase from previous quarter (₹19.13 lakhs) and 132.6% increase from corresponding quarter last year (₹26.47 lakhs)
  • Tax Expenses: ₹16.17 lakhs (Current tax: ₹15.39 lakhs, Deferred tax: ₹0.78 lakhs)
  • Net Profit after tax: ₹45.40 lakhs, representing a 493.5% increase from previous quarter (₹7.65 lakhs) and 128.8% increase from corresponding quarter last year (₹19.84 lakhs)
  • Total Comprehensive Income: ₹45.40 lakhs

Share Capital and Earnings Per Share

  • Paid-up equity share capital: ₹1,315.13 lakhs (Face Value ₹10 each), unchanged from previous periods
  • Earnings per share (Basic): ₹0.35 (not annualized)
  • Earnings per share (Diluted): ₹0.35 (not annualized)

Comparative Performance

Quarter-over-Quarter Comparison (Q1 FY2027 vs Q4 FY2026)

  • Revenue increased by 70.0% from ₹845.31 lakhs to ₹1,436.43 lakhs
  • Net profit increased by 493.5% from ₹7.65 lakhs to ₹45.40 lakhs
  • EPS increased from ₹0.06 to ₹0.35

Year-over-Year Comparison (Q1 FY2027 vs Q1 FY2026)

  • Revenue increased by 37.8% from ₹1,042.74 lakhs to ₹1,436.43 lakhs
  • Net profit increased by 128.8% from ₹19.84 lakhs to ₹45.40 lakhs
  • EPS increased from ₹0.15 to ₹0.35

Regulatory Compliance and Review

The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS-34) 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013. The statutory auditors, BAS & Co LLP (LLPIN: AAC-3610), conducted a limited review of the un-audited standalone financial results and issued a clean report with no material misstatements identified. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Business Segment Information

The company is engaged in a single business segment of Trading, with no other reportable segments as per Ind AS-108 'Operating segments'.

Board Approval and Signatories

The results were reviewed by the Audit Committee and approved by the Board of Directors. The disclosure was signed by Shrey Gupta, Managing Director (DIN: 01731869), on behalf of the Board of Directors.

Additional Information

  • Company CIN: L24200DL1976PLC008036