Board Meeting Details

The Board of Directors meeting was held on Saturday, 14th November 2026 from 03:00 P.M. to 04:30 P.M. at the registered office in Hyderabad.

Items Approved by Board

1. Unaudited quarterly financial results for the quarter and half year ended 30.09.2026

2. Limited Review Report of the Auditors for the quarter and half year ended 30.09.2026

Financial Results Summary (Standalone, Amt in Rs. Lakhs)

Quarter Ended 30.09.2026 (Unaudited)

  • Revenue from Operations: 445.82
  • Other Income: 1.73
  • Total Income: 447.55
  • Total Expenses: 538.53
  • Loss before tax: (90.98)
  • Tax Expense: (22.75) current tax + (0.09) deferred tax = (22.84)
  • Net Loss from continuing operations: (68.19)
  • Earnings per share (Basic & Diluted): (9.81)

Half Year Ended 30.09.2026 (Unaudited)

  • Revenue from Operations: 832.39
  • Other Income: 1.73
  • Total Income: 834.12
  • Total Expenses: 917.35
  • Loss before tax: (83.13)
  • Tax Expense: (0.08)
  • Net Loss from continuing operations: (83.05)
  • Earnings per share (Basic & Diluted): (11.96)

Comparative Figures

  • Q1 FY27 (30.06.2026): Net Profit of Rs 5.88 lakh, EPS Rs 0.85
  • Q2 FY25 (30.09.2025): Net Loss of Rs 26.12 lakh, EPS (3.76)
  • H1 FY25 (30.09.2025): Net Loss of Rs 9.59 lakh, EPS (1.38)
  • FY26 (31.03.2026): Net Loss of Rs 9.97 lakh, EPS (1.44)

Key Balance Sheet Items as at 30.09.2026 (Amt in Rs. Lakhs)

  • Property, Plant & Equipment: 0.58
  • Deferred Tax Assets: (0.79)
  • Inventories: 367.05
  • Trade Receivables: 1,055.40
  • Cash & Cash Equivalents: 329.49
  • Total Assets: 2,027.56
  • Equity Share Capital: 69.44
  • Other Equity: 90.96
  • Total Equity: 160.40
  • Trade Payables: (418.75)
  • Other Current Liabilities: 2.50
  • Provisions: (214.09)

Regulatory Compliance Disclosure

The company submitted a declaration of non-applicability of Regulation 23(9) of SEBI (LODR) Regulations, 2015 regarding related party transaction disclosures. The exemption is based on:

  • Paid-up equity capital: Rs 69,43,600 (below Rs 10 crore threshold)
  • Net worth: Rs 1,60,42,732 as per latest audited financial statements

The company is therefore not required to submit disclosures of related party transactions in XBRL mode.

Auditor's Review Report

Sharad Chandra Toshniwal & Co (FRN: 015888S) conducted a limited review of the financial statements and issued an unmodified opinion. The review was performed in accordance with SRE 2410 and nothing came to their attention causing belief that the statements contain material misstatement.

Additional Notes

1. The financial results were reviewed and recommended by the Audit Committee on 14th November 2026

2. The company has a single reportable segment as per Ind AS 108

3. Figures are prepared as per Indian Accounting Standards notified by Ministry of Corporate Affairs

4. Previous period figures have been regrouped for current year classification

Cash Flow Statement (Half Year Ended 30.09.2026)

  • Net cash from operating activities: Rs 259.63 lakh
  • Net cash used in investing activities: Rs 0.00
  • Net cash flow from financing activities: Rs 0.00
  • Net increase in cash & cash equivalents: Rs 259.63 lakh
  • Cash & cash equivalents at beginning: Rs 51.65 lakh
  • Cash & cash equivalents at end: Rs 329.49 lakh