Key Financial Figures (Amounts in ₹ Lakhs)

Income Statement Highlights (Half Year Ended 30 September 2026)

  • Revenue from operations: ₹5,733.56
  • Other income: ₹26.12
  • Total income: ₹5,759.68
  • Cost of materials consumed: ₹3,778.19
  • Employee benefit expense: ₹182.77
  • Finance costs: ₹15.14
  • Depreciation and amortization: ₹34.83
  • Other expenses: ₹848.92
  • Total expenses: ₹5,014.64
  • Profit before tax: ₹745.04
  • Tax expense: ₹129.23 (Current tax: ₹129.56, Deferred tax: -₹0.32)
  • Net profit for the period: ₹615.81

Earnings Per Share

  • Basic earnings per share: ₹5.36
  • Diluted earnings per share: ₹5.36

Capital Structure

  • Paid-up equity share capital: ₹1,149.08 lakh
  • Face value per share: ₹10.00

Balance Sheet Position (as of 30 September 2026)

Equity and Liabilities

  • Shareholders' funds: ₹6,227.72 (Share capital: ₹1,149.08, Reserves and surplus: ₹5,078.65)
  • Non-current liabilities: ₹29.55 (Long-term borrowings: ₹17.81, Deferred tax liabilities: ₹0.74, Long-term provision: ₹11.00)
  • Current liabilities: ₹2,345.23 (Short-term borrowings: ₹6.72, Trade payables: ₹1,915.14, Other current liabilities: ₹343.82, Short-term provisions: ₹79.56)
  • Total equity and liabilities: ₹8,602.50

Assets

  • Non-current assets: ₹520.83 (Property, Plant and Equipment: ₹510.03, Intangible assets: ₹0.19, Other non-current assets: ₹10.61)
  • Current assets: ₹8,081.68 (Inventories: ₹1,025.39, Trade receivables: ₹3,317.99, Cash and cash equivalents: ₹3,472.80, Short-term loans and advances: ₹58.45, Other current assets: ₹207.04)
  • Total assets: ₹8,602.50

Cash Flow Statement (Half Year Ended 30 September 2026)

  • Net cash flow from operating activities: -₹276.34
  • Net cash used in investing activities: -₹39.54
  • Net cash flow from financing activities: ₹3,124.38
  • Net increase in cash and cash equivalents: ₹2,678.94
  • Cash and cash equivalents at beginning of period: ₹793.85
  • Cash and cash equivalents at end of period: ₹3,472.80

IPO Proceeds Utilization

During the half year ended 30 September 2026, the company completed an IPO of 3,114,000 shares at ₹130 per share, totaling ₹4,048.20 lakh (₹40.48 crore).

  • Amount utilized: ₹1,354.48 lakh
  • Balance pending utilization: ₹2,693.72 lakh
  • Out of pending amount: ₹1,700.00 lakh temporarily kept in FDR with HDFC Bank for short period, ₹993.72 lakh kept in Current Account with HDFC Bank

Dates and Approval

  • Reporting period: 1 April 2026 to 30 September 2026
  • Results approved by Board of Directors: 11 November 2026
  • Equity shares listed on BSE SME: 18 August 2026

Accounting Policies

The financial statements are prepared on a going concern basis under the historical cost convention on the accrual basis of accounting, in accordance with Indian GAAP and comply with Accounting Standards specified under Section 133 of the Companies Act, 2013.