Key Financial Figures - Standalone (Amounts in ₹ Lakhs)
Income Statement
Quarter Ended 30th September 2026:
- Revenue from Operations: ₹2,923.50
- Total Expenses: ₹2,864.98
- Profit Before Tax: ₹58.52
- Tax Expense: ₹11.26
- Profit After Tax: ₹47.26
- Basic EPS: ₹0.20
- Diluted EPS: ₹0.20
Half Year Ended 30th September 2026:
- Revenue from Operations: ₹4,641.22
- Total Expenses: ₹4,515.86
- Profit Before Tax: ₹125.36
- Tax Expense: ₹25.10
- Profit After Tax: ₹100.26
- Basic EPS: ₹0.43
- Diluted EPS: ₹0.43
Balance Sheet (as at 30th September 2026)
Assets:
- Total Assets: ₹2,650.21
- Non-Current Assets: ₹1,104.06 (Property, Plant & Equipment: ₹264.06, Investments: ₹840.00)
- Current Assets: ₹1,546.15 (Inventories: ₹113.90, Trade Receivables: ₹958.40, Cash & Cash Equivalents: ₹217.85, Loans: ₹160.37, Other Current Assets: ₹95.63)
Equity and Liabilities:
- Total Equity: ₹2,387.70 (Equity Share Capital: ₹2,312.79, Other Equity: ₹74.91)
- Non-Current Liabilities: ₹65.14 (Borrowings: ₹63.86, Deferred Tax Liability: ₹1.28)
- Current Liabilities: ₹197.37 (Borrowings: ₹6.50, Trade Payables: ₹112.71, Other Financial Liabilities: ₹78.16)
Cash Flow Statement (Half Year Ended 30th September 2026)
- Net Cash Used in Operating Activities: ₹(115.57)
- Net Cash Used in Investing Activities: ₹(0.94)
- Net Cash Used in Financing Activities: ₹(4.11)
- Net Decrease in Cash: ₹(120.62)
- Cash at Beginning: ₹338.47
- Cash at End: ₹217.85
Key Financial Figures - Consolidated (Amounts in ₹ Lakhs)
Income Statement
Quarter Ended 30th September 2026:
- Revenue from Operations: ₹3,005.55
- Other Income: ₹1.08
- Total Income: ₹3,006.63
- Total Expenses: ₹2,884.57
- Profit Before Tax: ₹122.06
- Tax Expense: ₹26.13
- Profit After Tax: ₹95.93
- Basic EPS: ₹0.41
- Diluted EPS: ₹0.41
Half Year Ended 30th September 2026:
- Revenue from Operations: ₹4,729.26
- Other Income: ₹1.81
- Total Income: ₹4,731.07
- Total Expenses: ₹4,539.33
- Profit Before Tax: ₹191.74
- Tax Expense: ₹41.15
- Profit After Tax: ₹150.59
- Basic EPS: ₹1.17
- Diluted EPS: ₹1.17
Consolidated Entity
Includes subsidiary: Swadeshi Agrotech Industries Private Limited
Balance Sheet (as at 30th September 2026)
Assets:
- Total Assets: ₹3,790.58
- Non-Current Assets: ₹854.26 (Property, Plant & Equipment: ₹272.96, Right-of-Use Assets: ₹671.95, Deferred Tax Assets: ₹1.08)
- Current Assets: ₹1,825.10 (Inventories: ₹145.33, Trade Receivables: ₹1,054.04, Cash & Cash Equivalents: ₹227.66, Loans: ₹114.09, Other Current Assets: ₹283.98)
Equity and Liabilities:
- Total Equity: ₹2,461.10 (Equity Share Capital: ₹2,312.80, Other Equity: ₹(95.57), Non-Controlling Interest: ₹243.88)
- Non-Current Liabilities: ₹63.87 (Borrowings: ₹63.86, Deferred Tax Liability: ₹0.01)
- Current Liabilities: ₹245.04 (Borrowings: ₹9.81, Trade Payables: ₹137.31, Other Financial Liabilities: ₹78.16, Other Current Liabilities: ₹1.47, Provisions: ₹18.30)
Cash Flow Statement (Half Year Ended 30th September 2026)
- Net Cash Used in Operating Activities: ₹(27.33)
- Net Cash Used in Investing Activities: ₹(99.78)
- Net Cash Used in Financing Activities: ₹(3.39)
- Net Decrease in Cash: ₹(130.50)
- Cash at Beginning: ₹358.16
- Cash at End: ₹227.66
Emphasis of Matter by Auditors
The auditors drew attention to Note No. 4 regarding an advance of ₹85.30 lakhs made by the company to its subsidiary, Swadeshi Agrotech Industries Private Limited, towards proposed subscription to additional equity shares. As of 30th September 2026, the allotment of additional equity shares was pending completion of requisite corporate and statutory formalities. Management represented that this advance is intended for share subscription and believes provisions of Section 186(7) of Companies Act, 2013 relating to minimum interest requirement on loans are not applicable.
Additional Information
- The company is primarily engaged in trading business with no other reportable segments as defined by Ind AS 108
- Figures for previous periods have been regrouped, rearranged, and reclassified where necessary
- Paid-up equity share capital remains unchanged at ₹2,312.80 lakhs
- The financial results were prepared in accordance with Ind AS 34 'Interim Financial Reporting'