Financial Performance Highlights (Amount in ₹ Lakhs)

Income Statement for Half Year Ended September 30, 2026:

  • Revenue from operations: ₹1,617.49 (compared to ₹815.15 in H1 FY26 and ₹1,021.22 in FY26)
  • Other income: ₹2.02 (compared to ₹0.32 in H1 FY26 and ₹7.31 in FY26)
  • Total income: ₹1,619.52 (compared to ₹815.47 in H1 FY26 and ₹1,028.52 in FY26)

Expenses Breakdown:

  • 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: ₹0.46
  • Other expenses: ₹6.03
  • Total expenses: ₹1,616.29

Profitability Metrics:

  • Profit before tax: ₹3.22 (compared to ₹10.81 in H1 FY26 and loss of ₹9.91 in FY26)
  • Tax expense: Current tax (₹0.85), Deferred tax (₹0.08)
  • Profit for the period: ₹4.15 (compared to ₹8.08 in H1 FY26 and loss of ₹7.41 in FY26)

Per Share Data:

  • Share capital: ₹315.02 lakh (unchanged)
  • Basic EPS: ₹0.07 (compared to ₹0.26 in H1 FY26 and loss of ₹0.24 in FY26)
  • Diluted EPS: ₹0.07 (compared to ₹0.26 in H1 FY26 and loss of ₹0.24 in FY26)

Balance Sheet Position as of September 30, 2026 (Amount in ₹ Lakhs)

Equity and Liabilities:

  • Share capital: ₹315.02
  • Reserves and surplus: ₹659.85 (increased from ₹657.55)
  • Deferred tax liabilities: ₹0.26 (increased from ₹0.18)
  • Trade payables: ₹3.75 (increased from ₹1.53)
  • Short-term provisions: ₹1.91 (decreased from ₹3.26)
  • Total equity and liabilities: ₹981.46 (increased from ₹978.00)

Assets:

  • Property, plant and equipment: ₹2.85 (decreased from ₹3.32)
  • Non-current investments: ₹6.05 (unchanged)
  • Other non-current assets: ₹0.20 (unchanged)
  • Trade receivables: ₹965.09 (increased from ₹958.54)
  • Cash and cash equivalents: ₹3.50 (decreased from ₹6.70)
  • Other current assets: ₹3.75 (increased from ₹3.20)
  • Total assets: ₹981.46 (increased from ₹978.00)

Cash Flow Statement for Period Ended September 30, 2026 (Amount in ₹ Lakhs)

Operating Activities:

  • Net cash flow from operating activities: (₹2.63) (compared to (₹760.46) in H1 FY25)

Investing Activities:

  • Net cash used in investing activities: (₹0.56) (compared to ₹772.32 in H1 FY25)

Financing Activities:

  • Net cash used in financing activities: (₹0.01) (compared to (₹7.24) in H1 FY25)

Cash Position:

  • Cash and cash equivalents as at September 30, 2026: ₹3.50
  • Cash and cash equivalents as at March 31, 2026: ₹6.70

Additional Notes and Disclosures

1. Number of investor complaints received, disposed of, and lying unresolved as on September 30, 2026: 0

2. The results have been reviewed by the audit committee and approved by the Board of Directors at their meeting held on November 2, 2026

3. Previous year figures have been regrouped/reclassified wherever necessary to conform to current financial year figures and as per Schedule III of the Companies Act, 2013

4. The company does not have any subsidiary company

5. The company operates in only one segment: Animal Food Products

6. There were no adjustments in the profit & loss for the half year ended September 30, 2026

Limited Review Report

KM Chauhan and Associates (FRN 125924W) issued a limited review report stating that based on their review conducted in accordance with Standard on Review Engagements (SRE) 2410, nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results contains any material misstatement. The report was signed by CA Kishorsinh M Chauhan (Membership No. 118326) and dated November 2, 2026.