SCARNOSE INTERNATIONAL LIMITED

Financial Performance (H1 FY27)

Statement of Profit & Loss (Amount in Lakhs):

  • Total Income: ₹815.47
  • Total Expenses: ₹814.57
  • Purchase of Stock-in-Trade: ₹992.91
  • Employee Benefits Expenses: ₹10.40
  • Finance Costs: ₹0.01
  • Depreciation and amortization expenses: ₹0.93
  • Other Expenses: ₹23.38
  • Profit/(Loss) before exceptional items and tax: ₹0.90
  • Exceptional Items: None
  • Extraordinary items: None
  • Profit/(Loss) before tax: ₹0.90
  • Tax expense:
  • Current Tax: ₹0.37
  • Deferred Tax: ₹(0.14)
  • Profit/(Loss) for the period: ₹0.67
  • Share Capital: ₹315.02
  • Earnings per equity share:
  • Basic: ₹0.02
  • Diluted: ₹0.02

Statement of Assets & Liabilities as of September 30, 2026 (Amount in Lakhs):

  • Total Equity and Liabilities: ₹981.46
  • Shareholder's Funds: ₹974.87 (Share Capital: ₹315.02, Reserves and Surplus: ₹659.85)
  • Deferred Tax Liabilities (Net): ₹0.26
  • Current Liabilities: ₹6.34 (Trade Payables: ₹3.75, Other Current Liabilities: ₹0.68, Short-Term Provisions: ₹1.91)
  • Total Assets: ₹981.46
  • Non-Current Assets: ₹9.10 (Property, Plant and Equipment: ₹2.85, Non-Current Investments: ₹6.05, Other Non-Current Assets: ₹0.20)
  • Current Assets: ₹972.36 (Inventories: ₹965.09, Cash and Cash Equivalents: ₹3.50, Other Current Assets: ₹3.75)

Cash Flow Statement for H1 FY27 (Amount in Lakhs):

  • Net Cash flow from Operating activities: ₹(2.63)
  • Net Cash used in Investing activities: ₹(0.56)
  • Net Cash used in financing activities: ₹(0.01)
  • Net decrease in cash & Cash Equivalents: ₹(3.19)
  • Cash and Cash equivalents as at 31.03.2026: ₹6.70
  • Cash and Cash equivalents as at 30.09.2026: ₹3.50

Key Dates and Approvals

  • Board meeting date: 02nd November, 2026
  • Results reviewed by audit committee and approved by the Board of Directors
  • Previous year figures regrouped/reclassified as per Schedule III of the Companies Act, 2013

Operational and Segment Information

  • The Company operates in one segment: Animal Food Products
  • No subsidiary companies
  • No adjustments in the profit & loss for Half Year Ended
  • Number of investor complaints received, disposed of, and lying unresolved as on 30.09.2026: 0

Auditor's Review

KM Chauhan and Associates (FRN 125924W) conducted a limited review of the unaudited financial results pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Their report dated 02/11/2026 states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Related Party Transactions (H1 FY27)

  • Mr. Manish Shrichand Bachani (Independent Director): Sitting Fees of ₹0.60 lakh
  • Ms. Drashti Prafulbhai Dedaniva (Independent Director): Sitting Fees of ₹0.60 lakh
  • Opening balance for both: ₹0.27 lakh
  • Closing balance for both: ₹0.27 lakh
  • No indebtedness, loans, advances, or investments involved

Compliance Statements

  • Statement on Deviation or Variation: Not Applicable
  • Format for Disclosing Outstanding Default: Not Applicable as no default in payment of outstanding Loans/revolving facilities, Unlisted debt securities
  • Statement on Impact of Audit Qualifications: Not Applicable