Key Financial Figures (Quarter Ended 30th September 2026)

  • Revenue from operations: ₹25.17 lakh (compared to ₹44.16 lakh in Q1 FY27 and ₹42.76 lakh in Q2 FY26)
  • Other Income: ₹0.03 lakh
  • Total Income: ₹25.20 lakh
  • Total Expenses: ₹24.29 lakh (including Purchase of Stock in Trade ₹27.07 lakh, Employee benefit expense ₹0.13 lakh, Finance Cost ₹0.42 lakh, Depreciation ₹0.20 lakh)
  • Profit Before Tax: ₹0.91 lakh (compared to ₹0.34 lakh in Q1 FY27 and ₹0.50 lakh in Q2 FY26)
  • Tax Expense (Deferred Tax Assets): -₹0.26 lakh
  • Net Profit After Tax: ₹0.66 lakh (compared to ₹0.25 lakh in Q1 FY27 and ₹0.37 lakh in Q2 FY26)
  • Earnings Per Share (Basic & Diluted): ₹0.23 (not annualized)

Half Year Performance (Ended 30th September 2026)

  • Total Income: ₹69.39 lakh (compared to ₹81.30 lakh in H1 FY26)
  • Net Profit After Tax: ₹0.91 lakh (compared to ₹1.05 lakh in H1 FY26)
  • EPS (Basic & Diluted): ₹0.32

Balance Sheet Highlights (as at 30th September 2026)

  • Total Assets: ₹754.84 lakh (compared to ₹718.50 lakh as at 31st March 2026)
  • Property, plant and equipment: ₹67.90 lakh
  • Inventories: ₹35.68 lakh (significant increase from ₹6.44 lakh as at 31st March 2026)
  • Trade receivables: ₹487.48 lakh (decreased from ₹551.52 lakh)
  • Cash and cash equivalents: ₹81.93 lakh (increased from ₹31.73 lakh)
  • Equity share capital: ₹284.98 lakh (unchanged)
  • Other equity: ₹44.78 lakh (increased from ₹35.73 lakh)
  • Borrowings (Non-current): ₹75.94 lakh (increased from ₹57.91 lakh)
  • Borrowings (Current): ₹219.62 lakh (decreased from ₹238.60 lakh)
  • Trade payables: ₹107.56 lakh (increased from ₹74.42 lakh)

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

  • Cash from operating activities: ₹3.99 lakh
  • Cash from financing activities: ₹1.03 lakh (primarily from net proceeds from borrowings of ₹1.80 lakh)
  • Net increase in cash and cash equivalents: ₹5.02 lakh
  • Closing cash balance: ₹81.93 lakh

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • No investor complaints were received or pending during the quarter.
  • The company is primarily engaged in a single business segment: Trading of Commodities (Coal, LAMC & Steel) and Hiring of Piling Rig.
  • The figures for the previous period have been regrouped/rearranged where necessary.
  • The Limited Review Report was issued by M/s Bhatter & Associates, Chartered Accountants (FRN: 131411W), stating that nothing came to their attention causing belief that the financial results contain material misstatement.