Financial Performance Highlights

Quarter Ended 30th September 2026 (Unaudited):

  • Net sales/income from operations: ₹494.17 lakh
  • Total Income: ₹494.17 lakh
  • Profit before taxes: ₹1.04 lakh
  • Net profit for the quarter: ₹0.68 lakh
  • Basic & Diluted EPS: ₹0.02

Quarter Ended 30th June 2026 (Unaudited):

  • Net sales/income from operations: ₹356.76 lakh
  • Total Income: ₹356.76 lakh
  • Loss before taxes: ₹(19.24) lakh
  • Net loss for the quarter: ₹(14.31) lakh
  • Basic & Diluted EPS: ₹(0.41)

Half Year Ended 30th September 2026 (Unaudited):

  • Net sales/income from operations: ₹850.93 lakh
  • Total Income: ₹850.93 lakh
  • Loss before taxes: ₹(18.21) lakh
  • Net loss for half year: ₹(13.63) lakh
  • Basic & Diluted EPS: ₹(0.39)

Comparative Figures - Half Year Ended 30th September 2025 (Unaudited):

  • Net sales/income from operations: ₹913.54 lakh
  • Total Income: ₹913.90 lakh
  • Loss before taxes: ₹(4.49) lakh
  • Net loss for half year: ₹(3.42) lakh
  • Basic & Diluted EPS: ₹(0.10)

Previous Year Ended 31st March 2026 (Audited):

  • Net sales/income from operations: ₹1,640.82 lakh
  • Total Income: ₹1,650.54 lakh
  • Profit before taxes: ₹1.10 lakh
  • Net profit for the year: ₹2.45 lakh
  • Basic & Diluted EPS: ₹0.07

Expense Breakdown (Quarter Ended 30th September 2026)

  • Cost of materials consumed: ₹177.09 lakh
  • Purchase of stock-in-trade: ₹100.35 lakh
  • Changes in inventories: ₹(4.36) lakh
  • Employee benefits expenses: ₹70.52 lakh
  • Finance Cost: ₹15.05 lakh
  • Depreciation and amortisation expenses: ₹4.62 lakh
  • Other expenses: ₹129.85 lakh
  • Total Expenses: ₹493.13 lakh

Balance Sheet Position (As at 30th September 2026)

Assets:

  • Total Assets: ₹1,786.56 lakh
  • Non-current assets: ₹223.04 lakh
  • Property, Plant and Equipment: ₹110.02 lakh
  • Other Intangible assets: ₹0.74 lakh
  • Investments: ₹12.51 lakh
  • Deferred Tax Assets: ₹93.44 lakh
  • Other Non Current Assets: ₹6.33 lakh
  • Current assets: ₹1,563.52 lakh
  • Inventories: ₹808.22 lakh
  • Trade receivables: ₹718.79 lakh
  • Cash and cash equivalents: ₹4.68 lakh
  • Current Tax Assets: ₹6.09 lakh
  • Other current assets: ₹25.74 lakh

Liabilities and Equity:

  • Total Equity: ₹562.18 lakh
  • Equity Share capital: ₹343.33 lakh
  • Other Equity: ₹218.86 lakh
  • Non-current liabilities: ₹158.29 lakh
  • Borrowings: ₹105.07 lakh
  • Provisions: ₹53.22 lakh
  • Current liabilities: ₹1,066.08 lakh
  • Borrowings: ₹596.56 lakh
  • Trade payables to Micro and Small Enterprises: ₹135.80 lakh
  • Trade payables to other creditors: ₹255.86 lakh
  • Other financial liabilities: ₹20.94 lakh
  • Other current liabilities: ₹5.43 lakh
  • Provisions: ₹51.49 lakh

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net cash from operating activities: ₹(57.47) lakh
  • Net cash flow in investing activities: ₹(12.26) lakh
  • Net cash flow in financing activities: ₹70.49 lakh
  • Net increase in cash and cash equivalents: ₹0.76 lakh
  • Cash and cash equivalents (Opening balance): ₹3.93 lakh
  • Cash and cash equivalents (Closing balance): ₹4.68 lakh

Capital Structure Details

  • Paid-up equity share capital: ₹352.46 lakh
  • Calls in Arrears (On 305,400 shares): ₹(9.14) lakh
  • Net Paid-up Capital: ₹343.32 lakh
  • Face Value per share: ₹10.00

Regulatory Compliance Disclosures

The company submitted two additional regulatory filings:

1. Non-applicability of Regulation 23(9): The company declared that disclosure of related party transactions under Regulation 23(9) of SEBI LODR Regulations is not applicable as the paid-up share capital is less than ₹10 crore and net worth is less than ₹25 crore as on 31st March 2026.

2. Non-applicability of Regulation 32: The company declared that submission of statement of deviation or variation for proceeds of public issue, rights issue, preferential issue, QIP under Regulation 32 of SEBI LODR Regulations is not applicable to the company.

Auditor's Review Report

Jhunjhunwala Jain & Associates LLP conducted a limited review of the financial results in accordance with Standard on Review Engagements (SRE) 2410. Based on their review, nothing came to their attention that causes them to believe that the Statement of Unaudited Financial Results contains any material misstatement or has not disclosed the information required under SEBI LODR Regulations.