Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR Regulations

Audit Opinion:

Clean opinion - No qualifications or modifications. The independent auditor (KRA & Co.) stated: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights [₹ in lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹1,566.51 lakh (vs ₹1,575.13 lakh in Q2 FY26, -0.5% YoY; vs ₹1,542.85 lakh in Q1 FY27, +1.5% QoQ)
  • Total Income: ₹1,575.46 lakh
  • Net Profit: ₹29.33 lakh (vs ₹33.47 lakh in Q2 FY26, -12.4% YoY; vs ₹35.02 lakh in Q1 FY27, -16.3% QoQ)
  • EPS: ₹0.02 (not annualized)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹3,109.36 lakh (vs ₹3,055.90 lakh in H1 FY26, +1.8% YoY)
  • Total Income: ₹3,127.79 lakh
  • Net Profit: ₹64.35 lakh (vs ₹65.99 lakh in H1 FY26, -2.3% YoY)
  • EPS: ₹0.05 (not annualized)

Standalone Balance Sheet (as of September 30, 2026):

  • Cash and Cash Equivalents: ₹14.44 lakh
  • Total Debt: Short-term borrowings ₹1,050.23 lakh
  • Other Equity: ₹2,653.98 lakh
  • Inventories: ₹3,036.13 lakh
  • Trade Receivables: ₹1,286.11 lakh

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹3,561.04 lakh (vs ₹3,348.59 lakh in Q2 FY26, +6.3% YoY; vs ₹3,580.26 lakh in Q1 FY27, -0.5% QoQ)
  • Total Income: ₹3,576.96 lakh
  • Net Profit: ₹83.87 lakh (vs ₹83.19 lakh in Q2 FY26, +0.8% YoY; vs ₹82.14 lakh in Q1 FY27, +2.1% QoQ)
  • EPS: ₹0.07 (not annualized)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹7,141.30 lakh (vs ₹6,362.08 lakh in H1 FY26, +12.2% YoY)
  • Total Income: ₹7,176.76 lakh
  • Net Profit: ₹165.92 lakh (vs ₹153.20 lakh in H1 FY26, +8.3% YoY)
  • EPS: ₹0.13 (not annualized)

Consolidated Balance Sheet (as of September 30, 2026):

  • Cash and Cash Equivalents: ₹37.49 lakh
  • Total Debt: Long-term borrowing ₹474.65 lakh, Short-term borrowings ₹2,559.99 lakh
  • Other Equity: ₹3,699.22 lakh
  • Inventories: ₹5,137.70 lakh
  • Trade Receivables: ₹4,188.88 lakh

Segment-wise Performance:

The company operates in two geographic segments:

Quarter ended September 30, 2026:

  • Domestic: ₹3,087.39 lakh revenue
  • Export: ₹473.66 lakh revenue

Half Year ended September 30, 2026:

  • Domestic: ₹6,204.98 lakh revenue
  • Export: ₹936.32 lakh revenue

Corporate Actions:

  • No dividend declarations, share splits, bonus issues, or buybacks announced
  • Approved incorporation of new wholly owned subsidiary in Netherlands (100% ownership)
  • Subscription to share capital will be in cash (amount not specified)

Other Significant Information:

  • The Board discussed exploring strategic opportunities for strengthening and expanding logistics and warehousing capabilities
  • Evaluating establishment of dedicated logistics and warehousing business for export, organic, B2B distribution, and agricultural initiatives
  • May constitute a committee to evaluate available opportunities and strategic alternatives
  • The evaluation is at preliminary stage with no final decisions taken
  • Consolidated results include five subsidiaries: Sarveshwar Overseas Limited, Himalayan Bio Organic Foods Limited, Green Point PTE Ltd., Natural Global Foods DMCC, and Himalayan Ancient Foods Private Limited
  • No exceptional items or one-time adjustments reported
  • No change in accounting policy affecting comparability
  • No forward-looking guidance or management outlook provided