Financial Performance Highlights (Quarter Ended September 30, 2026)
- Revenue from Operations: ₹49.24 lakh (Unaudited)
- Other Income: ₹39.36 lakh (Unaudited)
- Total Revenue: ₹53.18 lakh (Unaudited)
- Total Expenses: ₹40.17 lakh (Unaudited)
- Profit Before Tax: ₹1.30 lakh (Unaudited)
- Tax Expenses: ₹28.89 lakh (Current income tax)
- Net Profit: ₹1.01 lakh (Unaudited)
- Earnings Per Share (Basic & Diluted): ₹0.11
Comparative Quarterly Performance
| Particulars | 30-Sep-26 (Unaudited) | 30-Jun-26 (Unaudited) | 30-Sep-25 (Unaudited) |
| Revenue from Operations | ₹49.24 lakh | ₹41.07 lakh | ₹36.67 lakh |
| Total Revenue | ₹53.18 lakh | ₹43.26 lakh | ₹39.65 lakh |
| Net Profit | ₹1.01 lakh | ₹0.87 lakh | ₹0.77 lakh |
| EPS | ₹0.11 | ₹0.06 | ₹0.08 |
Half Year Performance (Ended September 30, 2026)
- Revenue from Operations: ₹90.31 lakh (Unaudited)
- Other Income: ₹61.31 lakh (Unaudited)
- Total Revenue: ₹96.44 lakh (Unaudited)
- Total Expenses: ₹75.87 lakh (Unaudited)
- Profit Before Tax: ₹20.57 lakh (Unaudited)
- Tax Expenses: ₹46.81 lakh (Current income tax)
- Net Profit: ₹15.89 lakh (Unaudited)
- Earnings Per Share: ₹0.18
Comparative Half Year Performance
| Particulars | 30-Sep-26 (Unaudited) | 30-Sep-25 (Unaudited) | 31-Mar-26 (Audited) |
| Revenue from Operations | ₹90.31 lakh | ₹136.32 lakh | ₹316.98 lakh |
| Total Revenue | ₹96.44 lakh | ₹140.50 lakh | ₹330.70 lakh |
| Net Profit | ₹15.89 lakh | ₹22.21 lakh | ₹58.08 lakh |
| EPS | ₹0.18 | ₹0.25 | ₹0.65 |
Expense Breakdown (Quarter Ended September 30, 2026)
- Cost of materials consumed: ₹0.45 lakh
- Purchase of stock-in-trade: ₹61.04 lakh
- Manufacturing and Operating Costs: ₹11.54 lakh
- Changes in inventories: ₹9.83 lakh
- Employee benefit expense: ₹95.76 lakh
- Finance Cost: ₹22.70 lakh
- Depreciation & amortisation: ₹2.29 lakh
- Other expenses: ₹198.12 lakh
Statement of Assets and Liabilities (As at September 30, 2026)
Total Assets: ₹517.81 lakh (Unaudited)
Non-current Assets: ₹323.00 lakh
- Property, Plant and Equipment: ₹46.79 lakh
- Investments: ₹177.05 lakh
- Deferred Tax asset (net): ₹30.71 lakh
- Income Tax asset (net): ₹57.63 lakh
- Other non-current assets: ₹90.30 lakh
Current Assets: ₹194.80 lakh
- Inventories: ₹146.40 lakh
- Trade receivables: ₹16.70 lakh
- Cash and cash equivalents: ₹1.15 lakh
- Bank balances: ₹1.07 lakh
- Loans: ₹59.69 lakh
- Other Current Assets: ₹256.16 lakh
Equity: ₹315.01 lakh
- Equity Share capital: ₹900.00 lakh
- Other Equity: ₹2,250.08 lakh
Non-current Liabilities: ₹158.84 lakh
- Borrowings: ₹68.28 lakh
Current Liabilities: ₹43.95 lakh
- Borrowings: ₹7.50 lakh
- Trade payables: ₹18.25 lakh
- Other current liabilities: ₹295.04 lakh
- Provisions: ₹108.71 lakh
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net Cash from Operating Activities: (₹243.39) lakh (Negative)
- Net Cash from Investing Activities: (₹352.38) lakh (Negative)
- Net Cash from Financing Activities: (₹164.59) lakh (Negative)
- Net Change in Cash: (₹760.36) lakh
- Cash at Beginning: ₹762.58 lakh
- Cash at End: ₹2.22 lakh
Additional Information
- The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
- The limited review was conducted by Sanjay Raja Jain & Co., Chartered Accountants (FRN: 120132W)
- No exceptional items were reported during the period
- No discontinuing operations were reported
- Deferred Tax Liability shall be calculated and provided at the time of finalisation of accounts
- Previous period figures have been regrouped/recast/reclassified where necessary