Board Meeting Details

The meeting of the Board of Directors was held on Tuesday, October 27, 2026, at the Registered Office of the Company at 112B, First Floor, Shakti Nagar, Kota, Rajasthan – 324009. The meeting commenced at 12:30 PM and concluded at 16:00 PM.

Key Business Transacted

1. Considered and approved the Un-Audited Standalone Financial Results of the Company for the quarter and half year ended on September 30, 2026

2. Took note of the Limited Review Report issued by M/s Birla and Associates, Statutory Auditors of the Company

3. Considered the quarterly integrated corporate governance report and Investor Grievance Report

4. Considered the quarterly compliances made by the Company as per SEBI (LODR) Regulations, 2015

5. Other routine business

Financial Results Overview (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹95.62 lacs (compared to ₹83.41 lacs in Q1 FY27 and ₹96.36 lacs in Q2 FY26)
  • Other Income: ₹16.58 lacs (compared to ₹9.24 lacs in Q1 FY27 and ₹2.95 lacs in Q2 FY26)
  • Total Income: ₹112.20 lacs
  • Total Expenses: ₹92.02 lacs (including Cost of Materials ₹58.46 lacs, Employee Benefits ₹24.69 lacs, Finance Cost ₹6.95 lacs)
  • Profit Before Tax: ₹20.18 lacs (compared to ₹9.57 lacs in Q1 FY27 and ₹58.49 lacs in Q2 FY26)
  • Tax Expense: ₹5.09 lacs (Current tax ₹5.11 lacs, Deferred tax ₹-0.02 lacs)
  • Profit After Tax: ₹15.09 lacs (compared to ₹7.16 lacs in Q1 FY27 and ₹58.46 lacs in Q2 FY26)
  • Other Comprehensive Income: ₹65.15 lacs
  • Total Comprehensive Income: ₹80.24 lacs
  • Basic EPS: ₹1.22 per share (not annualized)

Half Year Results (April 1, 2026 - September 30, 2026)

  • Revenue from Operations: ₹179.03 lacs
  • Other Income: ₹25.82 lacs
  • Total Income: ₹204.85 lacs
  • Total Expenses: ₹175.10 lacs
  • Profit Before Tax: ₹29.75 lacs
  • Tax Expense: ₹7.50 lacs
  • Profit After Tax: ₹22.25 lacs
  • Other Comprehensive Income: ₹76.06 lacs
  • Total Comprehensive Income: ₹98.31 lacs
  • Basic EPS: ₹1.79 per share (not annualized)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹908.97 lacs (compared to ₹482.35 lacs as of September 30, 2025)
  • Non-current Assets: ₹331.65 lacs (including Property, plant and equipment ₹2.52 lacs, Investment Property ₹214.93 lacs, Investments ₹114.19 lacs)
  • Current Assets: ₹577.32 lacs (including Inventories ₹20.12 lacs, Trade receivables ₹10.48 lacs, Cash and Cash Equivalents ₹20.30 lacs, Loans ₹523.04 lacs)
  • Equity Share Capital: ₹124.00 lacs (unchanged)
  • Other Equity: ₹540.21 lacs
  • Non-current Liabilities: ₹198.01 lacs (Borrowings)
  • Current Liabilities: ₹46.75 lacs

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

  • Cash from Operating Activities: ₹72.37 lacs
  • Cash used in Investing Activities: ₹-0.11 lacs
  • Cash used in Financing Activities: ₹-103.46 lacs
  • Net decrease in Cash: ₹-31.21 lacs
  • Closing Cash Balance: ₹20.30 lacs

Auditor Review

M/s Birla and Associates, Statutory Auditors, issued an unmodified limited review report confirming the financial results comply with Ind AS 34 and SEBI Listing Regulations.

Board Authorization

Mr. Om Prakash Maheshwari (DIN: 00185677), Director, authorized to sign the financial results on behalf of the Board.