Financial Results Overview

Profit & Loss Statement (Half Year Ended September 30, 2026):

  • Revenue from operations: ₹1,754.52 lakh
  • Other income: ₹1.61 lakh
  • Total Income: ₹1,756.13 lakh
  • Total Expenses: ₹1,721.99 lakh
  • Profit before tax: ₹34.14 lakh
  • Tax expense: ₹12.79 lakh (Current tax: ₹9.13 lakh, Deferred tax: ₹3.66 lakh)
  • Profit for the period (from continuing operations): ₹21.35 lakh
  • Basic and Diluted Earnings Per Share (EPS): ₹0.43

Comparative Figures (Half Year Ended September 30, 2025):

  • Profit for the period: ₹44.25 lakh
  • EPS: ₹0.63

Balance Sheet (As at September 30, 2026):

  • Share Capital: ₹699.40 lakh (unchanged from March 31, 2026)
  • Reserves and Surplus: ₹1,004.98 lakh (increased from ₹983.63 lakh as of March 31, 2026)
  • Total Equity and Liabilities: ₹2,637.97 lakh (decreased from ₹2,784.06 lakh)
  • Total Assets: ₹2,637.97 lakh (decreased from ₹2,784.06 lakh)

Key Balance Sheet Changes:

  • Short-term borrowings decreased to ₹546.23 lakh from ₹650.69 lakh.
  • Inventories decreased to ₹1,510.98 lakh from ₹1,747.07 lakh.
  • Trade receivables increased to ₹611.90 lakh from ₹490.07 lakh.
  • Cash and cash equivalents decreased to ₹5.54 lakh from ₹15.40 lakh.

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

  • Net cash generated from operating activities: ₹74.60 lakh
  • Net cash used in investing activities: ₹(59.36) lakh
  • Net cash used in financing activities: ₹(25.10) lakh
  • Net decrease in cash and cash equivalents: ₹(9.86) lakh
  • Cash and cash equivalents at period end: ₹5.54 lakh

Auditor Review

The limited review of the financial results was conducted by M/s. R. K. Banka & Co., the company's statutory auditors (Firm Registration No. 320314E). Their report, issued by CA Ratan Kumar Banka (Proprietor, Membership No. 055654), states that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement has not disclosed the information required by Regulation 33 of the SEBI LODR Regulations.

The financial results have been prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting) and the Companies Act, 2013.