Board Meeting Details

The Board of Directors meeting was held on October 28, 2026, commencing at 11:00 AM and concluding at 1:00 PM. The meeting considered and approved the unaudited financial results along with the limited review report from statutory auditors.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY2027):

  • Revenue from operations: ₹825.02 lakh (compared to ₹841.96 lakh in Q2 FY2026, showing 2% decline)
  • Other income: ₹(0.00) lakh (compared to ₹0.15 lakh in Q2 FY2026)
  • Total income: ₹825.02 lakh (compared to ₹842.11 lakh in Q2 FY2026)
  • Total expenses: ₹823.45 lakh (compared to ₹833.91 lakh in Q2 FY2026)
  • Profit before tax: ₹1.57 lakh (compared to ₹8.20 lakh in Q2 FY2026, showing 81% decline)
  • Net profit: ₹1.57 lakh (compared to ₹8.20 lakh in Q2 FY2026)
  • Basic and diluted EPS: ₹0.03 (compared to ₹0.13 in Q2 FY2026)

Half Year Ended September 30, 2026 (H1 FY2027):

  • Revenue from operations: ₹1,969.53 lakh (compared to ₹1,614.50 lakh in H1 FY2026, showing 22% growth)
  • Other income: ₹0.02 lakh (compared to ₹0.54 lakh in H1 FY2026)
  • Total income: ₹1,969.55 lakh (compared to ₹1,615.05 lakh in H1 FY2026)
  • Total expenses: ₹1,949.70 lakh (compared to ₹1,604.34 lakh in H1 FY2026)
  • Profit before tax: ₹19.85 lakh (compared to ₹10.71 lakh in H1 FY2026)
  • Net profit: ₹19.85 lakh (compared to ₹10.71 lakh in H1 FY2026)
  • Basic and diluted EPS: ₹0.33 (compared to ₹0.18 in H1 FY2026)

Expense Breakdown (Quarter Ended September 30, 2026)

  • Cost of materials consumed: ₹601.81 lakh
  • Changes in inventories: ₹(46.60) lakh
  • Employee benefits expense: ₹163.78 lakh
  • Finance costs: ₹16.19 lakh
  • Depreciation and amortization: ₹12.26 lakh
  • Other expenses: ₹76.01 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹1,590.99 lakh (compared to ₹1,620.85 lakh as at March 31, 2026)
  • Property, plant & equipment: ₹447.44 lakh (increased from ₹415.23 lakh)
  • Inventories: ₹673.34 lakh (decreased from ₹717.19 lakh)
  • Trade receivables: ₹332.55 lakh (decreased from ₹351.36 lakh)
  • Cash and cash equivalents: ₹0.53 lakh (increased from ₹0.20 lakh)
  • Total equity: ₹713.30 lakh (increased from ₹693.45 lakh)
  • Equity share capital: ₹609.60 lakh (unchanged)
  • Other equity: ₹103.70 lakh (increased from ₹83.85 lakh)
  • Non-current borrowings: ₹194.21 lakh (increased from ₹45.82 lakh)
  • Current borrowings: ₹552.42 lakh (decreased from ₹771.16 lakh)

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

  • Cash generated from operations: ₹161.72 lakh
  • Cash used in investing activities: ₹(56.34) lakh (primarily purchase of property, plant & equipment)
  • Cash used in financing activities: ₹(105.04) lakh (including ₹148.39 lakh proceeds from long-term borrowings and ₹218.73 lakh repayment of borrowings)
  • Net increase in cash: ₹0.34 lakh

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on October 28, 2026

2. Results subjected to limited review by statutory auditors Darpan & Associates (ICAI Firm Reg. No. 016156S)

3. Company operates in a single reportable operating segment as per Ind AS 108

4. No tax provision made due to brought-forward losses; deferred tax adjustments will be done at year-end

5. No investor complaints were pending at beginning or end of quarter, and no complaints received during the quarter

6. Figures for previous periods have been regrouped for comparability

Availability of Results

The unaudited financial results are available on the company's website (www.stanpacks.in) and Bombay Stock Exchange website (www.bseindia.com).