Financial Performance Highlights

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹4,145.81 lakh
  • Other Income: ₹22.82 lakh
  • Total Income: ₹4,168.64 lakh
  • Total Expenses: ₹4,108.75 lakh
  • Profit Before Tax: ₹59.89 lakh
  • Tax Expense: ₹39.64 lakh (Current Tax: ₹12.98 lakh, Short/Excess provision: ₹18.93 lakh, Deferred Tax: ₹7.73 lakh)
  • Net Profit for the Period: ₹20.26 lakh
  • Other Comprehensive Income: ₹0.30 lakh
  • Total Comprehensive Income: ₹20.56 lakh
  • Basic EPS: ₹0.33
  • Diluted EPS: ₹0.33

Comparison with Previous Year Quarter (30th September 2025):

  • Revenue increased from ₹3,490.67 lakh to ₹4,145.81 lakh
  • Net Profit decreased from ₹26.53 lakh to ₹20.26 lakh
  • EPS decreased from ₹0.44 to ₹0.33

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹6,898.11 lakh
  • Other Income: ₹32.33 lakh
  • Total Income: ₹6,930.44 lakh
  • Total Expenses: ₹6,844.74 lakh
  • Profit Before Tax: ₹85.69 lakh
  • Tax Expense: ₹42.55 lakh (Current Tax: ₹17.64 lakh, Short/Excess provision: ₹18.93 lakh, Deferred Tax: ₹5.98 lakh)
  • Net Profit for the Period: ₹43.15 lakh
  • Other Comprehensive Income: ₹0.60 lakh
  • Total Comprehensive Income: ₹43.75 lakh
  • Basic EPS: ₹0.71
  • Diluted EPS: ₹0.71

Comparison with Previous Year Half Year (30th September 2025):

  • Revenue increased from ₹6,319.42 lakh to ₹6,898.11 lakh
  • Net Profit decreased from ₹71.28 lakh to ₹43.15 lakh
  • EPS decreased from ₹1.18 to ₹0.71

Balance Sheet Position (as at 30th September 2026)

Assets:

  • Non-current Assets: ₹1,429.66 lakh (Property, Plant and Equipment: ₹1,286.71 lakh, Investments: ₹5.00 lakh, Trade Receivables: ₹96.03 lakh, Other financial assets: ₹41.71 lakh, Other Non Current Assets: ₹0.21 lakh)
  • Current Assets: ₹3,655.88 lakh (Inventories: ₹2,295.32 lakh, Cash and cash equivalents: ₹4.81 lakh, Other Bank Balance: ₹53.43 lakh, Trade Receivable: ₹939.47 lakh, Other current assets: ₹362.85 lakh)
  • Total Assets: ₹5,085.54 lakh

Liabilities and Equity:

  • Equity: ₹1,078.84 lakh (Equity Share capital: ₹606.10 lakh, Other Equity: ₹472.74 lakh)
  • Non-current liabilities: ₹667.84 lakh (Borrowings: ₹588.17 lakh, Provisions: ₹24.71 lakh, Deferred Tax Liability: ₹54.96 lakh)
  • Current liabilities: ₹3,338.86 lakh (Borrowings: ₹1,468.80 lakh, Trade payables to small and micro enterprises: ₹131.79 lakh, Trade payables to other creditors: ₹1,657.57 lakh, Other financial liabilities: ₹14.79 lakh, Other Current liability: ₹49.28 lakh, Provisions: ₹0.50 lakh, Current tax liabilities: ₹16.13 lakh)

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

  • Cash generated from operations: ₹175.79 lakh
  • Income tax paid: ₹23.56 lakh
  • Net Cash from Operating Activities: ₹152.24 lakh
  • Net Cash from Investing Activities: ₹37.00 lakh
  • Net Cash from Financing Activities: ₹(193.77) lakh
  • Net decrease in cash and cash equivalents: ₹(4.54) lakh

Additional Information

  • Paid-up Equity Share Capital: ₹606.10 lakh (Face Value ₹10/-)
  • The financial results have been reviewed by the Audit Committee and taken on record by the Board
  • Prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS)
  • Single reportable segment in accordance with Ind AS 108
  • Financial results not subject to limited review or audit
  • No investor complaints pending as on 30 September 2026
  • Previous periods' figures have been regrouped/reclassified for comparability

Auditor's Review

Haziyani and Associates Chartered Accountants (Firm Registration No: 030087C) reviewed the financial results and issued an unqualified review report stating that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.