Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended March 31, 2026 and Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Audit Opinion:

Unmodified opinion (clean) provided by K. Rungta & Co., Chartered Accountants

Key Financial Highlights [₹ in Lakh except EPS]:

Standalone Results:

Quarter Ended March 31, 2026 (Audited) vs March 31, 2025 (Audited):

  • Revenue from Operations: ₹6,269.30 vs ₹5,315.28 (17.9% increase)
  • Total Income: ₹6,595.63 vs ₹5,414.73 (21.8% increase)
  • Net Profit: ₹967.12 vs ₹529.48 (82.7% increase)
  • EPS: ₹4.18 vs ₹2.29

Year Ended March 31, 2026 (Audited) vs March 31, 2025 (Audited):

  • Revenue from Operations: ₹24,840.43 vs ₹22,099.47 (12.4% increase)
  • Total Income: ₹25,461.31 vs ₹22,144.64 (15.0% increase)
  • Net Profit: ₹2,874.27 vs ₹2,257.13 (27.3% increase)
  • EPS: ₹12.41 vs ₹9.75
  • Other Equity: ₹47,457.19 vs ₹43,894.41
  • Cash and Cash Equivalents: ₹712.09 vs ₹526.26
  • Debt: Not Specified

Expenses Analysis (FY26 vs FY25):

  • Purchase of Stock in Trade: ₹18,970.90 vs ₹16,488.67
  • Employee benefits expenses: ₹846.19 vs ₹850.42
  • Finance costs: ₹33.27 vs ₹42.43
  • Depreciation and Amortisation: ₹132.26 vs ₹121.47
  • Discount Allowed: ₹571.69 vs ₹289.51
  • Other expenses: ₹963.04 vs ₹833.32

Exceptional Items:

FY26: Recognized an exceptional item of ₹5.94 lakh due to one-time increase in gratuity liability resulting from implementation of Labour Codes.

Segment-wise Performance:

The company has only one segment (Retail), therefore segment reporting under IndAS 108 is not applicable.

Corporate Actions:

  • Dividend: Recommended a final dividend of Re. 1 per equity share (face value of ₹10 each) for FY26
  • Dividend payout ratio: 10% on face value (Not Specified as percentage of earnings)
  • Record date: To be announced
  • Payment date: To be announced (subject to shareholder approval at ensuing AGM)

Other Significant Information:

  • Labour Code Impact: Government notified Labour Codes consolidating 29 existing labour laws on November 21, 2025, resulting in one-time increase in gratuity liability
  • Accounting Policy: Results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous period figures have been regrouped/rearranged for comparability

Cash Flow Statement (FY26 vs FY25) [₹ in Lakh]:

  • Net Cash from Operating Activities: ₹3,097.75 vs ₹2,726.71
  • Net Cash from Investing Activities: (₹2,648.65) vs (₹2,676.44)
  • Net Cash from Financing Activities: (₹263.27) vs (₹71.67)
  • Net Increase in Cash: ₹185.83 vs (₹21.40)

Statement of Assets & Liabilities as on March 31, 2026 [₹ in Lakh]:

  • Total Assets: ₹52,846.04 vs ₹48,596.53 (Previous year)
  • Equity Share Capital: ₹2,315.50 (unchanged)
  • Other Equity: ₹47,457.19 vs ₹43,894.41
  • Total Liabilities: ₹3,073.35 vs ₹2,386.62