Financial Results Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹191.97 lacs (compared to ₹40.47 lacs in Q2 FY26 and ₹153.97 lacs in Q1 FY27)
  • Other Income: ₹23.86 lacs (compared to ₹24.83 lacs in Q2 FY26 and ₹0.58 lacs in Q1 FY27)
  • Total Income: ₹215.83 lacs
  • Total Expenses: ₹197.85 lacs
  • Profit Before Tax: ₹17.98 lacs (compared to ₹15.98 lacs in Q2 FY26 and loss of ₹5.07 lacs in Q1 FY27)
  • Current Tax: ₹1.88 lacs
  • Profit for the Period: ₹16.10 lacs (compared to ₹19.29 lacs in Q2 FY26 and loss of ₹5.07 lacs in Q1 FY27)
  • Other Comprehensive Loss: ₹(144.11) lacs
  • Total Comprehensive Loss: ₹(128.01) lacs
  • Basic EPS: ₹0.32
  • Diluted EPS: ₹0.32

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹345.94 lacs (compared to ₹75.76 lacs in H1 FY26)
  • Other Income: ₹24.44 lacs (compared to ₹26.35 lacs in H1 FY26)
  • Total Income: ₹370.38 lacs
  • Profit Before Tax: ₹12.91 lacs (compared to ₹8.70 lacs in H1 FY26)
  • Profit for the Period: ₹11.03 lacs (compared to ₹12.01 lacs in H1 FY26)
  • Other Comprehensive Income: ₹1,007.05 lacs
  • Total Comprehensive Income: ₹1,018.08 lacs

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹5,204.89 lacs (increased from ₹3,794.97 lacs as at March 31, 2026)
  • Investments: ₹4,764.59 lacs (increased from ₹3,512.36 lacs)
  • Cash and Cash Equivalents: ₹76.71 lacs (increased from ₹23.93 lacs)
  • Trade Receivables: ₹202.69 lacs (new appearance from zero)
  • Total Equity: ₹4,446.63 lacs (increased from ₹3,428.55 lacs)
  • Deferred Tax Liabilities: ₹557.92 lacs (increased from ₹361.70 lacs)
  • Trade Payables: ₹197.97 lacs (significantly increased from ₹2.14 lacs)

Cash Flow Statement (H1 FY27)

  • Net Cash from Operating Activities: ₹78.27 lacs
  • Net Cash used in Investing Activities: ₹(25.49) lacs
  • No cash flow from Financing Activities
  • Net Increase in Cash: ₹52.78 lacs

Compliance and Regulatory Matters

The Board reviewed:

  • Compliance Report pertaining to all applicable laws under Regulation 17(3) of SEBI (LODR) Regulations, 2015
  • Status of Complaints as per Regulation 13(3) of SEBI (LODR) Regulations, 2015

Additional Declarations

IPO Proceeds Utilization:

The company confirmed no deviation or variation in the use of Public Issue Proceeds raised from the Initial Public Issue (IPO) under Regulation 32 of SEBI (LODR) Regulations, 2015.

Related Party Transactions:

The company declared exemption from Related Party Transaction disclosures under Regulation 23(9) citing Regulation 15(2) of SEBI (LODR) Regulations, as it has paid-up capital not exceeding ₹10 Crores and net worth not exceeding ₹25 Crores.

Audit and Review

Kantilal Patel & Co., Chartered Accountants (ICAI Firm registration number: 104744W) issued an independent review report confirming the financial results are prepared in accordance with Ind AS 34 and SEBI Listing Regulations, with no material misstatements identified.

Notes to Financial Results

1. Results reviewed by Audit Committee and approved by Board on November 6, 2026

2. Prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI guidelines

3. Company primarily engaged in trading of goods (single business segment)

4. Corresponding figures of previous periods re-grouped/re-arranged where necessary