Board Meeting Details
The Board of Directors meeting was held on 13th November, 2026 (Friday) at 01:30 P.M. at the registered office address. The meeting commenced at 01:30 P.M. and concluded at 02:40 P.M.
Matters Transacted
1. Approved the Unaudited Financial Results for the quarter ended 30th September, 2026 pursuant to Regulation 33 of SEBI LODR Regulations, 2015
2. Adopted Auditor's Limited Review Report given by Statutory Auditor for the quarter ended 30th September, 2026
3. No other matters were transacted at the meeting
Financial Results (Quarter Ended 30th September, 2026)
- Revenue From Operations: ₹25.53 lakh (Unaudited)
- Other Income: ₹0.00 lakh (Unaudited)
- Total Income: ₹25.53 lakh (Unaudited)
- Total Expenses: ₹15.08 lakh (Unaudited)
- Employee benefits expense: ₹6.04 lakh
- Depreciation and amortization expense: ₹0.07 lakh
- Other expenses: ₹8.97 lakh
- Profit Before Tax: ₹10.45 lakh (Unaudited)
- Tax Expense: ₹2.72 lakh (Current tax)
- Profit for the Period: ₹7.73 lakh (Unaudited)
- Earnings Per Share (Basic & Diluted): ₹0.0247
Financial Results (Half Year Ended 30th September, 2026)
- Revenue From Operations: ₹67.57 lakh (Unaudited)
- Other Income: ₹0.00 lakh (Unaudited)
- Total Income: ₹67.57 lakh (Unaudited)
- Total Expenses: ₹51.04 lakh (Unaudited)
- Purchases of Stock-in-Trade: ₹47.05 lakh
- Changes in inventories: -₹19.34 lakh
- Employee benefits expense: ₹11.17 lakh
- Depreciation and amortization expense: ₹0.14 lakh
- Other expenses: ₹12.02 lakh
- Profit Before Tax: ₹16.53 lakh (Unaudited)
- Tax Expense: ₹4.30 lakh (Current tax)
- Profit for the Period: ₹12.23 lakh (Unaudited)
- Earnings Per Share (Basic & Diluted): ₹0.039
Comparative Figures
Quarter Comparison (30.09.2026 vs 30.09.2025):
- Revenue From Operations: ₹25.53 lakh vs ₹23.15 lakh
- Profit Before Tax: ₹10.45 lakh vs ₹8.23 lakh
- Profit for the Period: ₹7.73 lakh vs ₹6.09 lakh
- EPS: ₹0.0247 vs ₹0.019
Half Year Comparison (30.09.2026 vs 30.09.2025):
- Revenue From Operations: ₹67.57 lakh vs ₹68.96 lakh
- Profit Before Tax: ₹16.53 lakh vs ₹17.27 lakh
- Profit for the Period: ₹12.23 lakh vs ₹12.78 lakh
- EPS: ₹0.039 vs ₹0.041
Capital Structure
- Paid-up Equity Share Capital: 31,287,330 shares
- Face Value per Share: ₹10.00
- Other Equity (as at 30.09.2026): ₹71.13 lakh (Unaudited)
- Other Equity (as at 31.03.2026): ₹58.90 lakh (Audited)
Balance Sheet Position (as at 30th September, 2026)
Assets (Unaudited):
- Total Assets: ₹3,211.92 lakh
- Non-current Assets: ₹1.09 lakh (Property, plant and equipment)
- Current Assets: ₹3,210.83 lakh
- Inventories: ₹82.73 lakh
- Current Investments: ₹1,724.74 lakh
- Trade receivables: ₹40.70 lakh
- Cash and cash equivalents: ₹40.44 lakh
- Bank Balance other than cash: ₹0.40 lakh
- Current Loans: ₹1,296.40 lakh
- Other current financial assets: ₹25.42 lakh
Liabilities and Equity (Unaudited):
- Total Equity: ₹3,199.86 lakh
- Equity Share Capital: ₹3,128.73 lakh
- Other Equity: ₹71.13 lakh
- Total Liabilities: ₹12.06 lakh
- Current Financial Liabilities: ₹0.71 lakh (Trade payables)
- Other Current Liabilities: ₹1.70 lakh
- Provisions: ₹9.65 lakh
Cash Flow Statement (Half Year Ended 30th September, 2026)
- Cash Flow from Operating Activities: ₹115.68 lakh
- Cash Flow from Investing Activities: -₹192.02 lakh (primarily from sale/purchase of investments)
- Cash Flow from Financing Activities: ₹0.00 lakh
- Net Cash Flow during the period: -₹76.34 lakh
- Opening Cash and Cash Equivalents: ₹117.18 lakh
- Closing Cash and Cash Equivalents: ₹40.84 lakh
Auditor Review
S SRV & Associates, Chartered Accountants, issued an unqualified limited review report confirming that:
- The financial results have been prepared in accordance with Ind AS 34
- The statement complies with Regulation 33 of SEBI LODR Regulations, 2015
- No material misstatement was identified during their review
The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.