Financial Performance (Half Year Ended 30th September, 2026)

All figures are in Indian Rupees (Lakhs).

Profit & Loss Statement:

  • Revenue From Operations: ₹1,617.49 (Unaudited) for H1 FY27, compared to ₹815.15 (Unaudited) for H1 FY26 and ₹1,021.22 (Audited) for FY26.
  • Other Income: ₹2.02 for H1 FY27, compared to ₹0.32 for H1 FY26.
  • Total Income: ₹1,619.52 for H1 FY27.
  • Expenses:
  • Purchase of Stock-in-Trade: ₹2,572.04
  • Change in inventory: (₹965.09)
  • Employee Benefits Expenses: ₹2.84
  • Finance costs: ₹0.01
  • Depreciation and amortization expenses: ₹0.46
  • Other Expenses: ₹6.03
  • Total expenses: ₹1,616.29
  • Profit/(Loss) before tax: ₹3.22 for H1 FY27, compared to ₹10.81 for H1 FY26 and (₹9.91) for FY26.
  • Tax expense:
  • Current Tax: (₹0.85)
  • Deferred Tax: (₹0.08)
  • Profit/(Loss) for the period: ₹4.15 for H1 FY27, compared to ₹8.08 for H1 FY26 and (₹7.41) for FY26.
  • Share Capital: Remained constant at ₹315.02 Lakhs.
  • Earnings per equity share (Basic & Diluted): ₹0.07 for H1 FY27, compared to ₹0.26 for H1 FY26 and (₹0.24) for FY26.

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

  • Equity and Liabilities:
  • Share Capital: ₹315.02
  • Reserves and Surplus: ₹659.85 (vs. ₹657.55 on 31.03.2026)
  • Deferred Tax Liabilities (Net): ₹0.26 (vs. ₹0.18 on 31.03.2026)
  • Trade Payables (Other than MSE): ₹3.75 (vs. ₹1.53 on 31.03.2026)
  • Other Current Liabilities: ₹0.68 (vs. ₹0.47 on 31.03.2026)
  • Short-Term Provisions: ₹1.91 (vs. ₹3.26 on 31.03.2026)
  • Total Equity and Liabilities: ₹981.46 (vs. ₹978.00 on 31.03.2026)
  • Assets:
  • Property, Plant and Equipment: ₹2.85 (vs. ₹3.32 on 31.03.2026)
  • Non-Current Investments: ₹6.05
  • Other Non-Current Assets: ₹0.20
  • Inventories: ₹965.09 (vs. ₹0.00 on 31.03.2026)
  • Trade Receivables: ₹0.00 (vs. ₹958.54 on 31.03.2026)
  • Cash and Cash Equivalents: ₹3.50 (vs. ₹6.70 on 31.03.2026)
  • Other Current Assets: ₹3.75 (vs. ₹3.20 on 31.03.2026)
  • Total Assets: ₹981.46

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

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

Limited Review Report

KM Chauhan and Associates (FRN 125924W) issued a limited review report on the unaudited financial results pursuant to Regulation 33 of SEBI LODR. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The report states that based on their review, nothing has come to their attention that causes them to believe that the statement of unaudited financial results contains any material misstatement. The report was signed by CA Kishorsinh M Chauhan, Partner (Membership No. 118326), and dated 02/11/2026 in Rajkot.