Financial Results Overview

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹1912.92 lakh (unaudited)
  • Other income: ₹3.18 lakh (unaudited)
  • Total income: ₹1916.10 lakh (unaudited)
  • Total expenses: ₹1902.19 lakh (unaudited)
  • Profit before tax: ₹13.91 lakh (unaudited)
  • Net profit: ₹13.91 lakh (unaudited)
  • Basic EPS: ₹0.07 (unaudited)
  • Diluted EPS: ₹0.07 (unaudited)

Half-Year Ended September 30, 2026:

  • Revenue from operations: ₹3769.06 lakh (unaudited)
  • Other income: ₹5.67 lakh (unaudited)
  • Total income: ₹3774.73 lakh (unaudited)
  • Total expenses: ₹3741.73 lakh (unaudited)
  • Profit before tax: ₹32.99 lakh (unaudited)
  • Net profit: ₹32.99 lakh (unaudited)
  • Basic EPS: ₹0.17 (unaudited)
  • Diluted EPS: ₹0.17 (unaudited)

Comparative Performance

Quarter Comparison (30.09.2026 vs 30.09.2025):

  • Revenue increased from ₹1608.44 lakh to ₹1912.92 lakh
  • Net profit improved from ₹5.49 lakh to ₹13.91 lakh

Half-Year Comparison (30.09.2026 vs 30.09.2025):

  • Revenue increased from ₹3200.39 lakh to ₹3769.06 lakh
  • Net profit decreased from ₹38.96 lakh to ₹32.99 lakh

Expense Breakdown (Quarter Ended September 30, 2026)

  • Cost of materials consumed: ₹1119.83 lakh
  • Purchase of stock-in-trade: Not quantified
  • Changes in inventories: ₹110.62 lakh
  • Employee benefit expense: ₹42.35 lakh
  • Finance cost: ₹14.00 lakh
  • Depreciation: ₹22.61 lakh
  • Other expenses (power and fuel): ₹592.77 lakh

Assets and Liabilities Position (as at September 30, 2026)

Total Assets: ₹3529.70 lakh

  • Non-current assets: ₹1973.75 lakh (Property, plant equipment: ₹1579.63 lakh)
  • Current assets: ₹1555.95 lakh (Inventories: ₹464.74 lakh, Trade receivables: ₹816.68 lakh, Cash: ₹103.35 lakh)

Equity and Liabilities:

  • Total equity: ₹326.83 lakh (Equity share capital: ₹955.50 lakh, Other equity: -₹628.67 lakh)
  • Non-current liabilities: ₹56.27 lakh
  • Current liabilities: ₹3146.60 lakh (Borrowings: ₹2200.19 lakh, Trade payables: ₹789.27 lakh)

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Cash from operating activities: ₹155.10 lakh
  • Cash used in investing activities: -₹27.79 lakh
  • Cash used in financing activities: -₹27.29 lakh
  • Net increase in cash: ₹100.02 lakh
  • Opening cash balance: ₹3.33 lakh
  • Closing cash balance: ₹103.35 lakh

Approval Process

  • Board meeting held on November 13, 2026 (4:00 PM to 6:00 PM)
  • Audit committee approved results on same date
  • Managing Director signed the submission

Auditor Review

  • Paul & Aravind LLP conducted limited review
  • Firm registration No: 013722S
  • Review conducted under SRE 2410 standard
  • No material misstatements identified
  • Signed by CA P Paul Thangam (Partner, Membership No: 026261) on November 12, 2026

Capital Structure

  • Paid-up equity share capital: ₹955.50 lakh
  • 1,91,10,000 equity shares of ₹5 each