Board Meeting Details

The Board of Directors meeting was held on November 14, 2026, from 11:45 a.m. to 3:45 p.m. The board considered and approved the unaudited financial results (standalone and consolidated) for the quarter and half year ended September 30, 2026, along with the Limited Review Report from the statutory auditor.

Standalone Financial Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,572.54
  • Less: GST: ₹347.85
  • Net Sales/Income from Operations: ₹2,224.69
  • Other Income: ₹5.44
  • Total Income: ₹2,230.13
  • Total Expenses: ₹2,118.88
  • Profit from Operations: ₹111.25
  • Profit Before Tax: ₹111.25
  • Current Tax: ₹28.92
  • Provision of Tax of earlier years: ₹5.17
  • Net Profit After Tax: ₹77.16
  • Basic and Diluted EPS (not annualized): ₹1.20

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹4,896.50
  • Less: GST: ₹529.68
  • Net Sales/Income from Operations: ₹4,366.82
  • Other Income: ₹23.79
  • Total Income: ₹4,390.61
  • Total Expenses: ₹4,179.64
  • Profit from Operations: ₹210.97
  • Profit Before Tax: ₹210.97
  • Current Tax: ₹54.85
  • Provision of Tax of earlier years: ₹5.17
  • Net Profit After Tax: ₹150.95
  • Basic and Diluted EPS (not annualized): ₹2.35

Comparative Figures:

Q2 FY26 Net Profit: ₹70.10 lakh; H1 FY26 Net Profit: ₹133.09 lakh

Consolidated Financial Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,542.81
  • Less: GST: ₹348.22
  • Net Sales/Income from Operations: ₹2,194.58
  • Other Income: ₹5.44
  • Total Income: ₹2,200.02
  • Total Expenses: ₹2,118.88
  • Profit from Operations: ₹81.14
  • Profit Before Tax: ₹81.14
  • Current Tax: ₹30.86
  • Provision of Tax of earlier years: ₹5.17
  • Net Profit After Tax: ₹45.11
  • Basic and Diluted EPS (not annualized): ₹0.70

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹4,858.96
  • Less: GST: ₹529.68
  • Net Sales/Income from Operations: ₹4,329.27
  • Other Income: ₹23.79
  • Total Income: ₹4,353.07
  • Total Expenses: ₹4,179.64
  • Profit from Operations: ₹173.42
  • Profit Before Tax: ₹173.42
  • Current Tax: ₹54.85
  • Provision of Tax of earlier years: ₹5.17
  • Net Profit After Tax: ₹113.41
  • Basic and Diluted EPS (not annualized): ₹1.76

Segment-wise Performance (Standalone)

Ayurveda Segment:

  • Q2 FY27 Revenue: ₹1,881.43 lakh
  • Q2 FY27 Segment Results: ₹94.31 lakh
  • H1 FY27 Revenue: ₹3,377.97 lakh
  • H1 FY27 Segment Results: ₹176.52 lakh

Energy Segment:

  • Q2 FY27 Revenue: ₹691.11 lakh
  • Q2 FY27 Segment Results: ₹56.00 lakh
  • H1 FY27 Revenue: ₹1,518.54 lakh
  • H1 FY27 Segment Results: ₹111.08 lakh

Balance Sheet Position (Standalone as at September 30, 2026)

  • Total Equity and Liabilities: ₹5,832.84 lakh
  • Share Capital: ₹643.69 lakh
  • Reserves and Surplus: ₹2,082.94 lakh
  • Total Assets: ₹5,832.84 lakh
  • Inventories: ₹909.65 lakh
  • Trade Receivables: ₹2,315.32 lakh
  • Cash and Cash Equivalents: ₹734.68 lakh

Cash Flow Statement (Standalone H1 FY27)

  • Net Cash Flow from Operations: ₹386.80 lakh
  • Net Cash used in Investing Activities: ₹(667.19) lakh
  • Net Cash from Financing Activities: ₹793.82 lakh
  • Net Increase in Cash: ₹513.43 lakh

Auditor's Review

K B Nambiar & Associates issued an unmodified review report on both standalone and consolidated financial results, stating that nothing came to their attention causing them to believe the results contain material misstatements. For consolidated results, they relied on the review report of other auditors for subsidiary Source Natural Solar Private Limited.

Additional Information

  • Financial results prepared in accordance with IND AS
  • Figures have been regrouped wherever necessary
  • Paid-up equity share capital: ₹643.69 lakh (face value ₹10)
  • The audit committee reviewed and the board approved the results