Key Quantitative Figures & Financial Results

Profit & Loss Statement (₹ in Lakhs)

For the Quarter Ended 30 September 2026 (Q2 FY2027):

  • Revenue from Operations: ₹14,789.13
  • Total Income: ₹14,851.49
  • Total Expenses: ₹12,660.07
  • Profit Before Tax: ₹2,191.42
  • Total Tax Expense: ₹553.27
  • Profit After Tax (PAT): ₹1,638.15
  • Other Comprehensive Income: ₹5.74
  • Total Comprehensive Income: ₹1,643.89
  • Earnings Per Share (EPS) (Basic & Diluted): ₹6.01

For the Quarter Ended 30 June 2026 (Q1 FY2027):

  • Revenue from Operations: ₹5,874.42
  • Total Income: ₹5,932.87
  • Total Expenses: ₹5,439.71
  • Profit Before Tax: ₹493.16
  • Total Tax Expense: ₹132.76
  • Profit After Tax (PAT): ₹360.40
  • Other Comprehensive Income: ₹3.65
  • Total Comprehensive Income: ₹364.05
  • Earnings Per Share (EPS) (Basic & Diluted): ₹1.33

For the Half Year Ended 30 September 2026 (H1 FY2027):

  • Revenue from Operations: ₹20,663.55
  • Total Income: ₹20,783.89
  • Total Expenses: ₹18,099.30
  • Profit Before Tax: ₹2,684.59
  • Total Tax Expense: ₹686.03
  • Profit After Tax (PAT): ₹1,998.56
  • Other Comprehensive Income: ₹9.39
  • Total Comprehensive Income: ₹2,007.95
  • Earnings Per Share (EPS) (Basic & Diluted): ₹7.34

Balance Sheet Highlights (₹ in Lakhs) as at 30 September 2026

Assets:

  • Total Assets: ₹58,248.52
  • Property, Plant and Equipment: ₹746.47
  • Investments: ₹49.88
  • Inventories: ₹1,263.91
  • Trade Receivables: ₹13,154.17
  • Cash and Cash Equivalents: ₹11,312.87
  • Other Bank Balances: ₹3,857.92
  • Other Financial Assets: ₹22,112.30
  • Other Current Assets: ₹4,229.04

Equity and Liabilities:

  • Total Equity: ₹29,015.46
  • Equity Share Capital: ₹3,412.02
  • Other Equity: ₹25,603.44
  • Total Liabilities: ₹29,233.06
  • Non-current Borrowings: ₹241.66
  • Current Borrowings: ₹14,452.04
  • Trade Payables: ₹10,299.36 (₹2,869.09 due to Micro/Small Enterprises; ₹7,430.27 due to Others)
  • Other Current Liabilities: ₹3,822.57
  • Current Tax Liabilities: ₹305.42

Cash Flow Statement (₹ in Lakhs) for H1 FY2027

  • Cash (used in)/ generated from operations: (₹1,445.33)
  • Net Cash from Operating Activities: (₹2,135.53)
  • Net Cash from Investing Activities: (₹488.39)
  • Net Cash from Financing Activities: ₹13,770.02
  • Net increase in cash and cash equivalents: ₹11,146.10
  • Cash and cash equivalents at the beginning of the period: ₹166.77
  • Cash and cash equivalents at the end of the period: ₹11,312.87

Dates of Action

  • Board Meeting Date: 21st October, 2026 (11:00 A.M. to 03:15 P.M.)
  • Periods Ended: Quarter ended 30 June 2026; Quarter and Half Year ended 30 September 2026.
  • IPO Listing Date: 30th September, 2026.

Parties Involved

  • Statutory Auditors: A Bafna & Co (FRN: 003660C)
  • Stock Exchanges: BSE Limited, National Stock Exchange of India Limited (NSE)
  • Signatories: Vinay Gupta (Managing Director, DIN: 00172263); Shipra Gandhi (Company Secretary and Compliance Officer, Membership No.: A68405)

Strategic Update: Initial Public Offering (IPO) Details

Pursuant to the Initial Public Offering (IPO) completed in the quarter ended September 30, 2026:

  • The IPO comprised a fresh issue of 6,945,945 equity shares and an offer for sale of 1,750,000 equity shares.
  • The fresh issue aggregated to ₹12,850.00 lakhs.
  • The offer for sale aggregated to ₹3,237.50 lakhs.
  • The issue price was ₹185 per share (including a premium of ₹175 per share).
  • Net proceeds from the fresh issue (after deducting issue expenses of ₹1,911.19 lakhs): ₹10,938.80 lakhs.
  • The equity shares were listed on the NSE and BSE on September 30, 2026.

Utilisation of IPO Proceeds (Net) as of 30 September 2026:

  • Funding incremental working capital requirements: ₹9,000.00 (Amount Utilised: ₹0.00; Unutilised: ₹9,000.00)
  • General corporate purposes: ₹1,938.80 (Amount Utilised: ₹0.00; Unutilised: ₹1,938.80)
  • Total Unutilised Proceeds: ₹10,938.80

Unutilized IPO proceeds have been temporarily parked in bank current accounts/fixed deposits pending utilization.

Capital Structure Impact

The IPO resulted in a significant change in the capital structure:

  • Equity Share Capital increased to ₹3,412.02 lakhs as of September 2026 from ₹2,717.42 lakhs as of March 2026.
  • Other Equity increased to ₹25,603.44 lakhs from ₹12,960.40 lakhs over the same period.

Forward-Looking Guidance

Management commentary or forward-looking guidance was not explicitly stated in the disclosure.

Additional Information

  • The Trading Window for designated persons will open 48 hours after the results are published.
  • The financial results for the quarters ended June 2025, September 2025, and March 2026 were not subjected to audit or review by the statutory auditors and are based on management information.
  • Previous-period figures have been regrouped or reclassified for consistency.