Board Meeting Details

The Board of Directors meeting was held on October 28, 2026, from 18:00 IST to 18:30 IST. The meeting approved:

1. Unaudited Financial Results for Quarter and Half Year ended September 30, 2026

2. Limited Review Report from statutory auditors Shah Karia & Associates

Financial Results Overview (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹4,293.30
  • Total income: ₹4,293.30 (no other income)
  • Total expenses: ₹4,239.97
  • Profit before tax: ₹53.33
  • Tax expense: ₹10.64 (current tax)
  • Net profit: ₹42.69
  • Basic EPS: ₹0.32

Quarter Comparison:

  • Revenue decreased 3.9% YoY from ₹4,469.28 in Q2 FY26
  • Net profit decreased 1.2% YoY from ₹43.21 in Q2 FY26

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹6,543.69
  • Total income: ₹6,543.69
  • Total expenses: ₹6,427.96
  • Profit before tax: ₹115.73
  • Tax expense: ₹20.00 (current tax)
  • Net profit: ₹95.73
  • Basic EPS: ₹0.72

Half Year Comparison:

  • Revenue decreased 6.8% YoY from ₹7,022.22 in H1 FY26
  • Net profit increased 65.9% YoY from ₹57.72 in H1 FY26

Expense Breakdown (Q2 FY27)

  • Cost of materials consumed/Purchase of Stock-in-Trade: ₹2,903.87
  • Changes in inventories: ₹1,214.34
  • Employee benefit expense: ₹48.50
  • Financial costs: ₹8.45
  • Other expenses: ₹64.81
  • Depreciation and amortization: ₹0.00

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹4,667.27 lakh
  • Current assets: ₹4,122.28 lakh (including inventories ₹1,401.74 lakh, trade receivables ₹2,469.25 lakh)
  • Cash and cash equivalents: ₹191.23 lakh
  • Total equity: ₹3,136.36 lakh
  • Paid-up equity share capital: ₹1,323.75 lakh (132.375 lakh shares of ₹10 each)
  • Current liabilities: ₹1,479.69 lakh (including borrowings ₹1,385.38 lakh)

Cash Flow Statement (H1 FY27)

  • Cash generated from operations: ₹279.02 lakh
  • Taxes paid: ₹20.00 lakh
  • Net cash from operating activities: ₹259.02 lakh
  • Net cash used in investing activities: ₹(1.47) lakh
  • Net cash used in financing activities: ₹(206.38) lakh
  • Net increase in cash: ₹51.17 lakh

Auditor's Review

Shah Karia & Associates conducted review under SRE 2410 and concluded that nothing came to their attention causing them to believe the financial results contain any material misstatement.

Additional Information

  • Company operates in single primary business segment
  • Previous year figures have been re-grouped/re-classified where necessary
  • No exceptional items or discontinuing operations
  • No deferred tax impact in current period

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