Key Financial Figures (Standalone, in ₹ Lakhs)

Income Statement Highlights (Half-Year Ended September 30, 2026):

  • Revenue from Operations (Sales/Income): ₹12,509.09
  • Other Income: ₹2.33
  • Total Income: ₹12,511.42
  • Total Expenses: ₹12,452.54
  • Profit Before Exceptional Items and Tax: ₹58.87
  • Exceptional Items (Profit on Sale of PPE): ₹571.05
  • Profit Before Tax: ₹629.92
  • Tax Expense: (₹155.52) [Current Tax: (₹14.81), Deferred Tax: (₹140.71)]
  • Net Profit for the Period: ₹474.40

Earnings Per Share (EPS):

  • Basic EPS: ₹5.59
  • Diluted EPS: ₹5.59
  • Face Value per Equity Share: ₹10.00

Comparative Figures:

  • Half-Year Ended September 30, 2025: Net Profit of ₹472.66 lakhs
  • Full Year Ended March 31, 2026 (Audited): Net Profit of ₹594.31 lakhs

Balance Sheet Highlights (As of September 30, 2026):

  • Share Capital: ₹848.11 lakhs
  • Reserves and Surplus: ₹5,291.37 lakhs
  • Total Shareholders' Funds: ₹6,139.48 lakhs
  • Total Non-Current Liabilities: ₹1,069.64 lakhs
  • Total Current Liabilities: ₹4,762.04 lakhs
  • Total Equity and Liabilities: ₹11,971.17 lakhs
  • Total Non-Current Assets: ₹3,500.30 lakhs
  • Total Current Assets: ₹8,470.86 lakhs
  • Total Assets: ₹11,971.17 lakhs

Cash Flow Statement Highlights (Half-Year Ended September 30, 2026):

  • Net Cash from Operating Activities: (₹325.27) lakhs
  • Net Cash from Investing Activities: ₹99.34 lakhs
  • Net Cash from Financing Activities: ₹223.47 lakhs
  • Net Increase/(Decrease) in Cash: (₹2.47) lakhs
  • Closing Cash and Cash Equivalents: ₹9.94 lakhs

Exceptional Item

Note 3 clarifies that the half-year ended September 30, 2026 includes an exceptional item representing a profit of ₹571.05 lakhs on the sale of old Plant & Machinery, which is non-recurring in nature.

IPO Proceeds Utilization

The company received ₹3,052.80 lakhs from the fresh issue of Equity Shares in its IPO dated September 24, 2025. The utilization as of September 30, 2026, is as follows:

  • Capital Expenditure: Proposed ₹2,332.05 lakhs, Utilized ₹2,332.05 lakhs (Fully utilized)
  • General Corporate Purpose: Proposed ₹450.00 lakhs, Utilized ₹450.00 lakhs (Fully utilized)
  • Fund Raising Expenses: Proposed ₹270.75 lakhs, Utilized ₹170.26 lakhs, Unutilized ₹100.49 lakhs (Partially utilized)
  • Total Utilization: ₹2,952.31 lakhs out of ₹3,052.80 lakhs raised

Additional Notes

  • The company operates in a single segment, hence segment reporting is not applicable.
  • Figures for the corresponding previous period have been regrouped/reclassified wherever necessary for comparability.
  • Earnings per share for the half-years are not annualized.