Board Meeting Details

The Board of Directors meeting was held on October 29, 2026, commencing at 3:00 PM and concluding at 3:30 PM. The meeting approved the unaudited financial results for the quarter ended September 30, 2026.

Financial Results Summary (Quarter Ended September 30, 2026)

Revenue from Operations: ₹9.64 lakh (Unaudited)

Other Income: ₹2.26 lakh (Unaudited)

Total Income: ₹9.86 lakh (Unaudited)

Total Expenses: ₹9.41 lakh (Unaudited)

Profit Before Tax: ₹4.52 lakh (Unaudited)

Exceptional Items: ₹0.00

Tax Expense: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)

Profit for the Period: ₹4.52 lakh (Unaudited)

Basic EPS: ₹1.31 (for continuing operations)

Comparative Performance

Quarterly Comparison:

  • Revenue increased 44% from preceding quarter (₹6.68 lakh in June 2026)
  • Revenue increased 8.7% from corresponding quarter previous year (₹8.87 lakh in September 2025)
  • Net profit increased 25% from corresponding quarter previous year (₹5.22 lakh in September 2025)

Half-Year Performance (April-September 2026):

  • Revenue from Operations: ₹16.32 lakh (Unaudited)
  • Total Income: ₹16.84 lakh (Unaudited)
  • Profit Before Tax: ₹8.13 lakh (Unaudited)
  • Profit for the Period: ₹8.13 lakh (Unaudited)
  • Basic EPS: ₹2.36

Expense Breakdown (Quarter Ended September 30, 2026)

  • Cost of Materials Consumed: ₹6.22 lakh
  • Changes in Inventories: -₹6.01 lakh (decrease)
  • Employee Benefits Expense: ₹1.18 lakh
  • Finance Costs: ₹0.60 lakh
  • Depreciation and Amortization: ₹1.02 lakh
  • Other Expenses: ₹1.00 lakh

Balance Sheet Position (As of September 30, 2026)

Total Assets: ₹46.81 lakh

Non-Current Assets:

  • Property, Plant and Equipment: ₹29.04 lakh
  • Investments: ₹0.04 lakh
  • Loans: ₹0.43 lakh

Current Assets:

  • Inventories: ₹8.27 lakh
  • Trade Receivables: ₹5.15 lakh
  • Cash and Cash Equivalents: ₹0.01 lakh
  • Other Current Assets: ₹3.87 lakh

Equity and Liabilities:

  • Equity Share Capital: ₹3.44 lakh
  • Other Equity: ₹154.36 lakh [Note: Apparent discrepancy from previous year's ₹756.23 lakh]
  • Non-current Borrowings: ₹122.51 lakh
  • Current Borrowings: ₹114.14 lakh
  • Trade Payables: ₹27.82 lakh
  • Provisions: ₹3.05 lakh

Cash Flow Statement (Six Months Ended September 30, 2026)

Operating Activities:

  • Net Cash Flow: ₹4.40 lakh
  • Net Profit Before Tax: ₹8.13 lakh
  • Depreciation: ₹20.41 lakh
  • Financial Charges: ₹8.92 lakh

Investing Activities:

  • Net Cash Outflow: ₹0.97 lakh
  • Purchase of Fixed Assets: ₹0.05 lakh
  • Increase in Investments: ₹0.97 lakh

Financing Activities:

  • Net Cash Outflow: ₹3.43 lakh
  • Increase in Term Loan (Net): -₹25.19 lakh
  • Financial Charges Paid: ₹8.92 lakh

Regulatory Compliance and Review

The financial results were reviewed by the Audit Committee and taken on record by the Board. Limited review was carried out by statutory auditors Ghael Choksi & Company, Chartered Accountants (FRN: 0153978W). The review report states nothing has come to their attention suggesting material misstatement in the financial results prepared in accordance with IND AS and SEBI regulations.

Additional Information

  • Previous period figures have been regrouped/rearranged where considered necessary
  • Financial results prepared in accordance with Indian Accounting Standards (IND AS)
  • No discontinued operations during the period
  • No exceptional items reported
  • No tax expense for current or deferred tax
  • No other comprehensive income items
  • Diluted EPS not calculated/applicable