Financial Results Overview

Year Ended 31st March 2026 (Audited):

  • Revenue from Operations: ₹1,374.41 lakhs
  • Other Income: ₹125.17 lakhs
  • Total Income: ₹1,499.58 lakhs
  • Total Expenses: ₹1,257.42 lakhs
  • Profit Before Tax: ₹242.17 lakhs
  • Tax Expense: ₹67.29 lakhs (Current Tax: ₹46.98 lakhs, Deferred Tax: ₹20.31 lakhs)
  • Net Profit: ₹174.88 lakhs
  • Basic and Diluted EPS: ₹5.83

Half Year Ended 31st March 2026 (Audited):

  • Revenue from Operations: ₹829.29 lakhs
  • Other Income: ₹61.79 lakhs
  • Total Income: ₹891.08 lakhs
  • Total Expenses: ₹640.69 lakhs
  • Profit Before Tax: ₹250.39 lakhs
  • Tax Expense: ₹62.18 lakhs (Current Tax: ₹46.98 lakhs, Deferred Tax: ₹15.20 lakhs)
  • Net Profit: ₹188.21 lakhs
  • Basic and Diluted EPS: ₹6.27

Comparative Figures (31st March 2025 - Audited):

  • Revenue from Operations: ₹1,441.86 lakhs
  • Other Income: ₹4.19 lakhs
  • Total Income: ₹1,446.05 lakhs
  • Total Expenses: ₹1,129.64 lakhs
  • Profit Before Tax: ₹316.41 lakhs
  • Tax Expense: ₹80.84 lakhs
  • Net Profit: ₹235.56 lakhs
  • Basic and Diluted EPS: ₹7.85

Balance Sheet Position (as at 31st March 2026)

  • Non-Current Assets: ₹1,237.68 lakhs (Property, Plant & Equipment)
  • Current Assets: ₹1,062.56 lakhs
  • Inventories: ₹49.16 lakhs
  • Trade Receivables: ₹295.69 lakhs
  • Short-Term Loans and Advances: ₹636.78 lakhs
  • Other Current Assets: ₹70.91 lakhs
  • Cash and Cash Equivalents: ₹10.01 lakhs
  • Total Assets: ₹2,300.23 lakhs
  • Current Liabilities: ₹834.83 lakhs
  • Short-Term Borrowings: ₹100.38 lakhs
  • Trade Payables: ₹708.33 lakhs
  • Other Current Liabilities: ₹27.25 lakhs
  • Short-Term Provisions: ₹12.18 lakhs
  • Long-Term Liabilities: ₹74.28 lakhs

Cash Flow Statement (Year Ended 31st March 2026)

  • Cash from Operating Activities: ₹244.96 lakhs
  • Cash from Investing Activities: -₹407.78 lakhs
  • Cash from Financing Activities: ₹92.84 lakhs
  • Net decrease in cash: -₹69.98 lakhs
  • Opening cash balance: ₹79.99 lakhs
  • Closing cash balance: ₹10.01 lakhs

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 27th July 2026.

2. The company has a single reportable business segment.

3. No investor complaints were received/pending as of 27th July 2026.

4. The impact of New Labour Codes effective from 21 November 2025 was evaluated and found not material.

5. The company issued 14,00,000 equity shares of ₹10 each at a premium on 7th July 2026.

6. Statutory auditors issued an unmodified audit opinion on the financial results.

7. No defaults in payment of outstanding loans/debt securities.

Related Party Transactions (Amounts in Lakhs)

Significant transactions with related parties during the period:

  • Amit Trivedi (Director): Remuneration ₹4.80 lakhs, Reimbursement ₹27.90 lakhs, Loan Given ₹164.12 lakhs
  • Seema Trivedi (Director): Remuneration ₹2.40 lakhs, Loan Given ₹0.00 lakhs
  • Sanjay Patil (CFO): Reimbursement ₹0.40 lakhs
  • Pankaj Kewalramani (Company Secretary): Remuneration ₹2.40 lakhs
  • Srinivasan Venkateshmurthy (Director): Reimbursement ₹3.97 lakhs
  • Sapna Jain (Independent Director): Director Sitting Fees ₹0.24 lakhs
  • Aishwarya Singhvi (Independent Director): Director Sitting Fees ₹0.24 lakhs
  • Seemax Industries (Partnership firm): Loan Given ₹558.19 lakhs, Interest Income ₹598.20 lakhs, Trade Receivable ₹134.07 lakhs

Audit and Compliance

Milind Nyati & Co LLP, Chartered Accountants (Firm Registration No.: 014455C) issued an unmodified audit opinion on the financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.