Meeting Details

The board meeting was held on November 14, 2026, at the company's registered office at C-7, Phase-3, Badli Industrial Area, Badli, North West Delhi, Delhi -110042. The meeting commenced at 2:00 p.m. and concluded at 3:15 p.m.

Standalone Financial Performance (Half Year Ended September 30, 2026)

Income Statement:

  • Revenue from operations: ₹2,097.93 lakhs
  • Other income: ₹9.50 lakhs
  • Total income: ₹2,107.43 lakhs
  • Total expenses: ₹1,911.06 lakhs
  • Profit before tax: ₹196.36 lakhs
  • Tax expense: ₹49.43 lakhs (Current tax: ₹49.55 lakhs, Deferred tax: -₹0.07 lakhs)
  • Profit for the period: ₹146.88 lakhs
  • Earnings per share (Basic): ₹2.75 (not annualized)
  • Earnings per share (Diluted): ₹2.56 (not annualized)
  • Number of equity shares: 53,50,146

Balance Sheet (as at September 30, 2026):

  • Total equity: ₹3,464.87 lakhs (Equity share capital: ₹535.01 lakhs, Reserves and surplus: ₹2,682.29 lakhs, Money received against share warrants: ₹247.57 lakhs)
  • Total liabilities: ₹2,504.37 lakhs
  • Total assets: ₹5,969.24 lakhs
  • Current assets: ₹3,780.29 lakhs (including cash and cash equivalents: ₹67.50 lakhs)
  • Non-current assets: ₹2,188.95 lakhs

Cash Flow Statement:

  • Net cash from operating activities: ₹108.12 lakhs
  • Net cash used in investing activities: -₹441.92 lakhs
  • Net cash from financing activities: ₹120.14 lakhs
  • Net decrease in cash and cash equivalents: -₹213.70 lakhs

Consolidated Financial Performance (Half Year Ended September 30, 2026)

The consolidated results include Royal Sense Limited and its wholly-owned subsidiary Stergic Retail Private Limited.

Income Statement:

  • Revenue from operations: ₹4,652.85 lakhs
  • Other income: ₹11.05 lakhs
  • Total income: ₹4,663.90 lakhs
  • Total expenses: ₹4,170.34 lakhs
  • Profit before tax: ₹493.56 lakhs
  • Tax expense: ₹124.88 lakhs (Current tax: ₹123.49 lakhs, Deferred tax: ₹0.08 lakhs, Prior period tax: ₹1.30 lakhs)
  • Profit for the period: ₹368.68 lakhs
  • Earnings per share (Basic): ₹6.89 (not annualized)
  • Earnings per share (Diluted): ₹6.42 (not annualized)
  • Number of equity shares: 53,50,146

Balance Sheet (as at September 30, 2026):

  • Total equity: ₹4,418.10 lakhs
  • Total liabilities: ₹3,272.90 lakhs
  • Total assets: ₹7,691.00 lakhs
  • Current assets: ₹7,329.88 lakhs (including cash and cash equivalents: ₹82.52 lakhs)
  • Non-current assets: ₹361.12 lakhs

Cash Flow Statement:

  • Net cash used in operating activities: -₹399.46 lakhs
  • Net cash from investing activities: ₹69.28 lakhs
  • Net cash from financing activities: ₹120.84 lakhs
  • Net decrease in cash and cash equivalents: -₹209.33 lakhs

Auditor's Review

The unaudited financial results were reviewed by the statutory auditors, CND & Associates (Firm Reg. No.: 030019N), who issued a limited review report stating that nothing came to their attention causing them to believe the statements contain material misstatements. The consolidated results include subsidiary Stergic Retail Private Limited with total revenues of ₹2,570.78 lakhs and net profit of ₹218.50 lakhs for H1 FY27, reviewed by other auditors.