Board Meeting Details
The Board Meeting was held on Wednesday, 29th July 2026, commencing at 11:45 AM and concluding at 12:30 PM. The meeting was previously intimated via letter dated 24th July, 2026.
Standalone Financial Results (Quarter ended 30th June, 2026)
Revenue from Operations: ₹784.01 lakh (₹7,840.13 lakh as per table)
Other Income: ₹7.82 lakh (₹78.15 lakh as per table)
Total Income: ₹791.83 lakh (₹7,918.28 lakh as per table)
Expenses Breakdown:
- Purchases of stock-in-trade: ₹366.73 lakh
- Changes in inventories: (₹49.54) lakh (negative indicating decrease)
- Employee benefit expense: ₹111.89 lakh
- Finance Costs: ₹24.46 lakh
- Depreciation and amortization: ₹0.88 lakh
- Other Expenses: ₹235.00 lakh
Total Expenses: ₹689.42 lakh
Profit Before Tax: ₹102.41 lakh
Tax Expense:
- Current Tax: ₹27.56 lakh
- Deferred Tax (Asset): (₹0.18) lakh
Net Profit for the Period: ₹75.03 lakh
Share Capital:
- Paid-up equity share capital: ₹232.14 lakh
- Face value per share: ₹10.00
Earnings Per Share (EPS):
- Basic EPS: ₹3.41
- Diluted EPS: ₹3.41
Consolidated Financial Results (Quarter ended 30th June, 2026)
Revenue from Operations: ₹784.01 lakh
Other Income: ₹7.82 lakh
Total Income: ₹791.83 lakh
Expenses Breakdown:
- Purchases of stock-in-trade: ₹366.73 lakh
- Changes in inventories: (₹49.54) lakh
- Employee benefit expense: ₹111.89 lakh
- Finance Costs: ₹24.46 lakh
- Depreciation and amortization: ₹0.88 lakh
- Other Expenses: ₹235.00 lakh
Total Expenses: ₹689.42 lakh
Profit Before Tax: ₹102.41 lakh
Tax Expense:
- Current Tax: ₹27.56 lakh
- Deferred Tax (Asset): (₹0.18) lakh
Profit from Continuing Operations: ₹75.03 lakh
Associate Company Impact:
- Share of Profit of Associates: ₹0.40 lakh (Vyna Electric Private Limited)
Net Profit for the Period: ₹75.43 lakh
Share Capital:
- Paid-up equity share capital: ₹232.14 lakh
- Face value per share: ₹10.00
Earnings Per Share (EPS):
- Basic EPS: ₹3.43
Comparative Performance
Quarterly Comparison (Standalone):
- Revenue: Q1 FY27 ₹784.01 lakh vs Q1 FY26 ₹594.13 lakh (32% increase)
- Net Profit: Q1 FY27 ₹75.03 lakh vs Q1 FY26 ₹57.86 lakh (30% increase)
- EPS: Q1 FY27 ₹3.41 vs Q1 FY26 ₹3.56
Sequential Comparison (Standalone):
- Revenue: Q1 FY27 ₹784.01 lakh vs Q4 FY26 ₹1,151.24 lakh (32% decrease)
- Net Profit: Q1 FY27 ₹75.03 lakh vs Q4 FY26 ₹107.72 lakh (30% decrease)
- EPS: Q1 FY27 ₹3.41 vs Q4 FY26 ₹5.33
Auditor Review Reports
Standalone Results: Ratan Chandak & Co. LLP issued an unmodified review report stating nothing came to their attention causing belief that the financial results contain material misstatement. Review conducted under SRE 2410.
Consolidated Results: Ratan Chandak & Co. LLP issued an unmodified review report for consolidated results. They did not review the interim financial statements of associate Vyna Electric Private Limited (formerly Levana Infra Private Limited), which contributed revenue of ₹52.13 lakh and net profit of ₹1.92 lakh for the quarter. Reliance placed on other auditor's report for this associate.
Notes to Financial Results
1. Results reviewed by Audit Committee and approved by Board of Directors on July 29, 2026
2. Prepared in accordance with Accounting Standards under Companies Act, 2013 and Regulation 33 of SEBI LODR
3. Company operates in only one segment (AS-17 not applicable)
4. Exempt from IND-AS adoption as listed on SME exchange
5. EPS calculated on weighted average share capital, not annualized for quarterly period
6. Previous periods' figures regrouped/rearranged where necessary
7. Q4 FY26 figures are balancing figures between audited full year and unaudited nine months figures
Signatories and Authentication
Company Secretary: Nimmy Singh Chauhan (Compliance Officer)
Auditors: Ratan Chandak & Co. LLP (Firm Reg. No. 108696W/W101028)
Date of Signing: July 29, 2026