Financial Performance - Standalone (Quarterly)
- Q2 September 2026: Net loss of ₹16.69 lakh
- Q1 June 2026: Net loss of ₹4.53 lakh
- Q2 September 2025: Net profit of ₹23.32 lakh
Income Statement - Standalone (Quarterly)
- Total Income: ₹78.62 lakh (Q2 Sep 2026) vs ₹127.59 lakh (Q1 Jun 2026) vs ₹169.78 lakh (Q2 Sep 2025)
- Revenue from Operations: ₹77.54 lakh (Q2 Sep 2026) vs ₹126.62 lakh (Q1 Jun 2026) vs ₹169.64 lakh (Q2 Sep 2025)
- Other Income: ₹1.08 lakh (Q2 Sep 2026) vs ₹0.97 lakh (Q1 Jun 2026) vs ₹0.14 lakh (Q2 Sep 2025)
- Total Expenses: ₹94.95 lakh (Q2 Sep 2026) vs ₹132.31 lakh (Q1 Jun 2026) vs ₹146.37 lakh (Q2 Sep 2025)
Half Year Performance - Standalone
- Net Loss: ₹21.22 lakh (H1 Sep 2026) vs Net Profit of ₹30.64 lakh (H1 Sep 2025)
- Total Income: ₹206.21 lakh (H1 Sep 2026) vs ₹296.20 lakh (H1 Sep 2025)
- Earnings Per Share: (₹5.31) basic and diluted (H1 Sep 2026) vs ₹7.66 basic and diluted (H1 Sep 2025)
Balance Sheet Position - Standalone (as at 30th September 2026)
- Total Assets: ₹758.61 lakh
- Equity Share Capital: ₹20.00 lakh (face value ₹5 per share)
- Other Equity: ₹384.20 lakh
- Total Equity: ₹404.20 lakh
- Non-current liabilities: ₹329.60 lakh (primarily deferred tax liabilities)
- Current liabilities: ₹248.81 lakh
- Cash and cash equivalents: ₹2.94 lakh (down from ₹181.85 lakh at 31st March 2026)
Cash Flow Statement - Standalone (H1 FY27)
- Net cash used in operating activities: ₹(163.53) lakh
- Net cash from investing activities: ₹5.62 lakh
- Net cash outflow: ₹(157.91) lakh
Consolidated Results
The consolidated financial results include two associate companies:
1. Vidarbha Bidi Limited (Associate Company)
2. Tip Top Health Zone Private Limited (Associate Company)
The consolidated results mirror the standalone performance with identical financial figures.
Additional Information
- The company is engaged in manufacturing and trading of tobacco and tobacco products
- Exchange rate difference represents exchange loss/(gain) on restatement of outstanding liability of escrow fund demand provision made in earlier years
- Figures of previous periods have been regrouped and rearranged where necessary
- The results were reviewed by the Audit Committee and approved by the Board of Directors
Financial Impact
The company has reported continued operational challenges with declining revenue and widening losses compared to both previous quarter and same period last year. The cash position has deteriorated significantly from ₹181.85 lakh at March 2026 to ₹2.94 lakh at September 2026.