Summary of Key Information:

Reporting Period: Quarter and Half-Year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Un-audited Financial Results

Audit Opinion:

Unmodified audit opinion expressed by statutory auditors H B Kalaria & Associates

Key Financial Highlights [Amounts in ₹ lakhs]:

Standalone Results:

Quarter Ended 30/09/2026 (Q2 FY27):

  • Revenue From Operations: ₹6,531.27 (vs. ₹5,581.23 in Q2 FY26 - 17.0% increase YoY)
  • Total Income: ₹6,531.33 (vs. ₹5,600.25 in Q2 FY26)
  • Net Profit: ₹323.80 (vs. ₹159.49 in Q2 FY26 - 103.0% increase YoY)
  • EPS: ₹3.08 (Basic and Diluted) (vs. ₹1.62 in Q2 FY26)

Half Year Ended 30/09/2026 (H1 FY27):

  • Revenue From Operations: ₹19,795.46 (vs. ₹16,881.10 in H1 FY26 - 17.3% increase YoY)
  • Total Income: ₹19,800.53 (vs. ₹16,898.77 in H1 FY26)
  • Net Profit: ₹1,022.75 (vs. ₹693.95 in H1 FY26 - 47.4% increase YoY)
  • EPS: ₹9.74 (Basic and Diluted) (vs. ₹6.61 in H1 FY26)

Comparative Period (Year Ended 31/03/2026):

  • Revenue From Operations: ₹36,600.04
  • Total Income: ₹36,671.47
  • Net Profit: ₹1,911.83
  • EPS: ₹18.21 (Basic and Diluted)

Balance Sheet Position as at 30/09/2026:

  • Cash and Cash Equivalents: ₹933.83 (vs. ₹52.08 as at 31/03/2026)
  • Total Borrowings: ₹9,603.36 (Non-current: ₹1,994.17 + Current: ₹7,609.19) (vs. ₹4,983.44 as at 31/03/2026)
  • Other Equity: ₹15,663.40 (vs. ₹14,641.40 as at 31/03/2026)
  • Total Assets: ₹30,933.21 (vs. ₹26,456.83 as at 31/03/2026)

Cash Flow Statement for H1 FY27:

  • Net cash used in operating activities: ₹(3,236.81)
  • Net cash used in investing activities: ₹(130.28)
  • Net cash generated from financing activities: ₹4,248.84
  • Net increase in cash and cash equivalents: ₹881.75

Segment-wise Performance:

The Company operates under two operating segments: "Milk and Milk Products" & "Namkeen Products". However, the namkeen products segment does not meet quantitative thresholds criteria as per Ind AS 108 - Segment Reporting, hence segment reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • Significant increase in inventories: ₹15,843.60 as at 30/09/2026 (vs. ₹15,183.68 as at 31/03/2026)
  • Trade receivables increased to ₹3,998.70 (vs. ₹3,566.16 as at 31/03/2026)
  • Other non-current assets increased significantly to ₹2,524.20 (vs. ₹30.80 as at 31/03/2026)
  • Current tax expense for H1 FY27: ₹363.27 (vs. ₹224.28 in H1 FY26)