Key Financial Results

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹44.40 lakh (compared to ₹260.31 lakh in Q2 FY2025, representing an 83% decline)
  • Other Income: ₹30.70 lakh (compared to ₹16.77 lakh in Q2 FY2025)
  • Total Income: ₹75.10 lakh (compared to ₹277.08 lakh in Q2 FY2025)
  • Total Expenses: ₹26.89 lakh (compared to ₹205.51 lakh in Q2 FY2025)
  • Profit Before Tax: ₹48.21 lakh (compared to ₹71.57 lakh in Q2 FY2025)
  • Tax Expense: ₹12.36 lakh (Current Tax: ₹12.37 lakh, Deferred Tax: ₹-0.00 lakh)
  • Net Profit: ₹35.84 lakh (compared to ₹54.91 lakh in Q2 FY2025, representing a 35% decline)
  • Earnings Per Share (Basic & Diluted): ₹0.57 (compared to ₹0.88 in Q2 FY2025)

Half-Yearly Performance (H1 FY2026)

  • Revenue from Operations: ₹44.40 lakh (compared to ₹260.31 lakh in H1 FY2025)
  • Other Income: ₹52.26 lakh (compared to ₹36.88 lakh in H1 FY2025)
  • Total Income: ₹96.66 lakh (compared to ₹297.19 lakh in H1 FY2025)
  • Total Expenses: ₹38.24 lakh (compared to ₹231.36 lakh in H1 FY2025)
  • Profit Before Tax: ₹58.41 lakh (compared to ₹65.83 lakh in H1 FY2025)
  • Tax Expense: ₹14.81 lakh (Current Tax: ₹14.99 lakh, Deferred Tax: ₹-0.18 lakh)
  • Net Profit: ₹43.60 lakh (compared to ₹49.26 lakh in H1 FY2025, representing an 11% decline)
  • Earnings Per Share (Basic & Diluted): ₹0.70 (compared to ₹0.79 in H1 FY2025)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹2,232.44 lakh (increased from ₹1,796.13 lakh as at March 31, 2026)
  • Current Assets: ₹2,195.02 lakh (including Loans: ₹1,675.59 lakh, Inventories: ₹407.30 lakh, Cash & Cash Equivalents: ₹35.06 lakh)
  • Non-Current Assets: ₹37.42 lakh
  • Shareholders' Funds: ₹734.45 lakh (Equity Share Capital: ₹624.00 lakh, Other Equity: ₹110.45 lakh)
  • Non-Current Liabilities: ₹300.00 lakh (Borrowings)
  • Current Liabilities: ₹1,197.99 lakh (including Other Current Liabilities: ₹1,179.00 lakh, Current Provisions: ₹14.99 lakh)

Cash Flow Statement (H1 FY2026)

  • Net Cash Flow from Operating Activities: ₹358.22 lakh
  • Net Cash Flow Used in Investing Activities: ₹-384.98 lakh
  • Net Cash Flow from Financing Activities: ₹0.00 lakh
  • Net decrease in Cash and Cash Equivalents: ₹-26.76 lakh
  • Cash and Cash Equivalents at period end: ₹35.06 lakh

Regulatory and Governance Details

  • Board Meeting Date: November 4, 2026 (commenced at 5:00 PM, concluded at 7:30 PM)
  • Compliance with: SEBI Listing Regulations 30 and 33
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company operates in a single business segment
  • Statutory Auditors: Suvarna & Katdare, Chartered Accountants (FRN: 125080W)
  • Auditor issued unmodified conclusion on limited review of unaudited standalone financial results

Comparative Figures

All figures include comparative data for previous quarter (Q1 FY2026), corresponding quarter previous year (Q2 FY2025), half-year previous year (H1 FY2025), and full year previous year (FY2026).