Key Financial Figures (₹ in lakhs)

Income Statement Performance

  • Revenue from Operations: ₹354.43 lakh for Q1 FY27 (June 2026), compared to ₹615.98 lakh in Q4 FY26 (March 2026) and ₹253.79 lakh in Q1 FY26 (June 2025)
  • Other Income: ₹3.43 lakh for Q1 FY27, compared to ₹0.48 lakh in Q4 FY26 and ₹1.12 lakh in Q1 FY26
  • Total Income: ₹357.86 lakh for Q1 FY27, compared to ₹616.46 lakh in Q4 FY26 and ₹254.90 lakh in Q1 FY26

Expense Breakdown

  • Purchases of stock-in-trade: ₹340.91 lakh
  • Changes in inventories: (₹15.70) lakh (negative indicates decrease)
  • Employee benefits expense: ₹10.44 lakh
  • Finance costs: ₹0.15 lakh
  • Depreciation and amortization expense: ₹0.37 lakh
  • Other expenses: ₹26.01 lakh
  • Total Expenses: ₹362.18 lakh

Profitability Metrics

  • Profit/(Loss) before tax: (₹43.21) lakh loss for Q1 FY27, compared to ₹4.70 lakh profit in Q4 FY26 and ₹1.08 lakh profit in Q1 FY26
  • Tax Expenses: No tax recorded for Q1 FY27 (compared to ₹3.00 lakh current tax and (₹2.59) lakh deferred tax in Q4 FY26)
  • Profit/(Loss) for the period: (₹43.21) lakh net loss for Q1 FY27, compared to ₹4.29 lakh profit in Q4 FY26 and ₹0.10 lakh profit in Q1 FY26

Comprehensive Income

  • Other Comprehensive Income: ₹1.53 lakh for items that will not be reclassified to profit or loss
  • Total Comprehensive Income: (₹41.68) lakh for Q1 FY27, compared to (₹53.31) lakh in Q4 FY26 and ₹27.75 lakh in Q1 FY26

Capital Structure and Per Share Data

  • Paid-up Share Capital: ₹600.00 lakh (60 lakh equity shares of ₹10 each), unchanged from previous periods
  • Earnings per Equity Share (Basic): (₹0.72) for Q1 FY27, compared to ₹0.07 in Q4 FY26 and ₹0.00 in Q1 FY26
  • Earnings per Equity Share (Diluted): (₹0.72) for Q1 FY27, compared to ₹0.07 in Q4 FY26 and ₹0.00 in Q1 FY26

Operational and Segment Information

The company is primarily engaged in the business of trading of goods and is managed organizationally as a single segment.

Limited Review Report

KAMG & Associates, Chartered Accountants (FRN-311027E), issued an unmodified limited review report on the financial results. Their review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Emphasis of Matter

The auditors emphasized that deferred tax assets/liabilities have neither been ascertained nor accounted for in the books of account as on June 30, 2026 (Refer to Note 5 of the Statement). Their conclusion was not modified regarding this matter.

Signatories and Approvals

  • Managing Director: Rohan Ghosh (DIN: 00032965)
  • Company Secretary & Compliance Officer: Snigdha Khetan
  • Auditor: Anjan Sircar (Partner, Membership Number 050052)

Filing Details

  • Filed with Bombay Stock Exchange (Scrip Code: 519483) and Calcutta Stock Exchange (Scrip Code: 30055)
  • Digital signature timestamp: August 12, 2026, 15:47:26 +05:30