Board Meeting Details

The Board of Directors meeting was held on November 14, 2026, from 04:30 PM to 05:00 PM. The Board considered and approved:

  • Unaudited Financial Statements along with Limited Review Report for the half year ended September 30, 2026
  • Disclosure of Related Party Transaction for the half year ended September 30, 2026

Auditor Review

Rajesh Kukreja & Associates, Chartered Accountants (FRN: 0004254N), issued an unmodified limited review report on the unaudited standalone financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The auditor concluded that nothing came to their attention that causes them to believe that the Statement contains any material misstatement.

Financial Results Overview (Half Year Ended September 30, 2026)

Statement of Profit & Loss (₹ in Thousand)

  • Revenue from Operations: ₹471,281.21
  • Other Income: ₹19.52
  • Total Income: ₹471,300.74
  • Total Expenses: ₹467,941.25
  • Profit Before Tax: ₹3,359.48
  • Tax Expense: ₹1,271.25 (Current Tax: ₹1,129.12, Deferred Tax: ₹142.13)
  • Profit for the Period: ₹2,088.23
  • Total Comprehensive Income: ₹2,088.23
  • Basic EPS: ₹0.17 (not annualized)
  • Diluted EPS: ₹0.17 (not annualized)

Comparative Figures (₹ in Thousand)

  • Half Year Ended March 31, 2026: Profit of ₹4,895.34
  • Half Year Ended September 30, 2025: Profit of ₹34,449.47
  • Year Ended March 31, 2026: Profit of ₹39,344.81

Balance Sheet Position as at September 30, 2026 (₹ in Thousand)

  • Total Equity and Liabilities: ₹827,441.57
  • Share Capital: ₹123,586.88 (unchanged from March 31, 2026)
  • Reserves & Surplus: ₹384,814.25 (increased from ₹382,726.02)
  • Deferred Tax Liability: ₹11,157.32 (increased from ₹8,333.33)
  • Short-term Borrowings: ₹86,730.17 (increased from ₹66,500.38)
  • Trade Payables: ₹178,532.64 (Micro/Small: ₹19,524.91, Others: ₹159,007.73)
  • Total Assets: ₹827,441.57
  • Property, Plant and Equipment: ₹24,928.07 (increased from ₹24,053.24)
  • Inventories: ₹442,254.59 (increased from ₹417,029.67)
  • Trade Receivables: ₹241,259.97 (increased from ₹174,130.06)
  • Cash and Cash Equivalents: ₹4,069.06 (increased from ₹3,098.06)
  • Short-term Loans and Advances: ₹81,012.28 (increased from ₹49,598.84)

Cash Flow Statement (₹ in Thousand)

  • Net Cash Used in Operating Activities: ₹(15,389.30)
  • Net Cash Used in Investing Activities: ₹(3,199.26)
  • Net Cash from Financing Activities: ₹19,559.56
  • Net Increase in Cash: ₹971.00
  • Cash at Beginning: ₹3,098.06
  • Cash at End: ₹4,069.06