Standalone Financial Results (Amount in ₹ Lakhs)

Income Statement Highlights for Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹90.08
  • Other Income: ₹0.58
  • Total Revenue: ₹90.66
  • Total Expenses: ₹114.84
  • Loss before tax: ₹(24.18)
  • Tax Expense: ₹4.12 (Deferred Tax: ₹4.12)
  • Net Loss: ₹(28.30)
  • Basic & Diluted EPS: ₹(1.36)

Comparative Performance:

  • Half Year Ended March 31, 2026: Net Loss ₹(26.71), EPS ₹(1.28)
  • Half Year Ended September 30, 2025: Net Loss ₹(27.04), EPS ₹(1.29)

Balance Sheet Position as on September 30, 2026:

  • Paid-up Equity Share Capital: ₹208.80
  • Reserves & Surplus: ₹65.98
  • Total Equity: ₹274.78
  • Total Liabilities: ₹448.76
  • Total Assets: ₹448.76
  • Cash & Cash Equivalents: ₹8.52

Consolidated Financial Results (Amount in ₹ Lakhs)

Income Statement Highlights for Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹101.53
  • Other Income: ₹0.70
  • Total Revenue: ₹102.21
  • Total Expenses: ₹129.30
  • Loss before tax: ₹(27.15)
  • Tax Expense: ₹4.12 (Deferred Tax: ₹4.12)
  • Net Loss: ₹(31.26)
  • Profit Attributable to Minority Interest: ₹(0.59)
  • Profit Attributable to Owners: ₹(30.67)
  • Basic & Diluted EPS: ₹(1.47)

Subsidiary Information:

The consolidated results include Dhruvanshi Agrotech Private Limited (subsidiary) with total assets of ₹34.96 lakh as at September 30, 2026, total revenue of ₹11.55 lakh, and net loss of ₹2.96 lakh for the half year ended September 30, 2026.

Additional Information

  • The company has only one reportable segment: trading & manufacturing of Handicrafts items
  • No investor complaints received/pending as on September 30, 2026
  • Previous year/period figures have been regrouped/reclassified/restated where necessary
  • The financial results were prepared in accordance with Accounting Standard 25 (Interim Financial Reporting)

Cash Flow Statements

Standalone Cash Flows for Half Year Ended September 30, 2026:

  • Net cash from operating activities: ₹45.89
  • Net cash used in investing activities: ₹2.51
  • Net cash used in financing activities: ₹(46.26)
  • Net increase in cash: ₹2.14
  • Closing cash balance: ₹8.52

Consolidated Cash Flows for Half Year Ended September 30, 2026:

  • Net cash from operating activities: ₹28.84
  • Net cash used in investing activities: ₹2.41
  • Net cash used in financing activities: ₹(45.36)
  • Net decrease in cash: ₹(14.11)
  • Closing cash balance: ₹12.88