1. Unaudited Financial Results for H1 FY27:

The Board approved the unaudited financial results for the half year ended 30th September 2026. The Statutory Auditors, S S Kothari Mehta & Co LLP, have carried out a limited review of these results.

Financial Performance (All figures in ₹ Lakhs):

  • Revenue from Operations: ₹4,325.99 (H1 FY26: ₹3,703.78; Full Year FY26: ₹11,674.65)
  • Total Income: ₹4,414.46 (H1 FY26: ₹3,790.07; Full Year FY26: ₹11,822.63)
  • Profit Before Tax (PBT): ₹918.60 (H1 FY26: ₹683.44; Full Year FY26: ₹2,570.51)
  • Profit After Tax (PAT): ₹785.07 (H1 FY26: ₹501.30; Full Year FY26: ₹1,735.58)
  • Basic & Diluted Earnings Per Share (EPS): ₹5.17 (H1 FY26: ₹3.94; Full Year FY26: ₹13.38)

Balance Sheet Position as on 30th September 2026 (₹ Lakhs):

  • Share Capital: ₹1,816.03 (increased from ₹1,336.03 on 31st March 2026)
  • Reserves and Surplus: ₹15,306.06 (increased from ₹7,056.53 on 31st March 2026)
  • Total Equity and Liabilities: ₹20,033.87 (increased from ₹12,906.43 on 31st March 2026)
  • Cash and Bank Balances: ₹5,546.04 (increased significantly from ₹75.69 on 31st March 2026)

Cash Flow for H1 FY27 (₹ Lakhs):

  • Net Cash from Operating Activities: (₹283.01)
  • Net Cash from Investing Activities: (₹791.92)
  • Net Cash from Financing Activities: ₹6,473.84 (primarily from IPO proceeds)
  • Net Increase in Cash: ₹5,398.91

2. Appointment of Internal Auditor:

The Board considered and approved the appointment of M/s S N Banerjea & Co, Chartered Accountants (FRN: 301001E), Kolkata, as the Internal Auditor of the Company for the Financial Years 2026-27 and 2027-28.

3. IPO and Utilization of Proceeds:

The company completed its Initial Public Offer (IPO) of 48,00,000 equity shares of ₹10 each (including a securities premium of ₹177 per share) via a fresh issue. The shares were allotted on 23rd July 2026 and listed on the BSE SME Exchange from that date.

  • Total Amount Raised: ₹8,976.00 Lakhs
  • IPO Expenses Incurred: ₹1,028.87 Lakhs (adjusted against securities premium)
  • Amount Utilized as of 30th September 2026: ₹3,864.00 Lakhs
  • Unutilized Amount as of 30th September 2026: ₹5,112.00 Lakhs (₹162.00 Lakhs in Bank Account and ₹4,950.00 Lakhs in Fixed Deposit)

Breakdown of IPO Proceeds Utilization:

| Object | Amount in Prospectus (₹ Lakhs) | Amount Utilized (₹ Lakhs) | Unutilized (₹ Lakhs) |

| Manufacturing Facility Capex | 2,012.72 | 0.00 | 2,012.72 |

| New Office Premises Capex | 817.06 | 0.00 | 817.06 |

| Working Capital | 4,000.00 | 3,000.00 | 1,000.00 |

| General Corporate Purpose | 888.12 | 0.00 | 888.12 |

| Issue Expenses | 1,258.10 | 864.00 | 394.10 |

| Total | 8,976.00 | 3,864.00 | 5,112.00 |

4. Other Notes:

  • The company's primary business segment is the Manufacturing and Installation of Automated Parking Solutions.
  • The comparative figures for H1 FY25 were certified by management but not reviewed by auditors.
  • There were zero investor complaints pending at the start, received during, or pending at the end of H1 FY27.