Financial Results - Standalone (INR in Lakhs)

Income Statement:

  • Total Income from Operations: ₹4,433.59 for H1 FY27 (vs ₹4,575.33 in H1 FY26)
  • Profit Before Tax: ₹69.84 for H1 FY27 (vs ₹49.92 in H1 FY26)
  • Tax Expense: ₹33.47 for H1 FY27
  • Net Profit: ₹36.37 for H1 FY27 (vs ₹14.22 in H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹0.28 for H1 FY27 (vs ₹0.11 in H1 FY26)

Balance Sheet (Standalone as of September 30, 2026):

  • Share Capital: ₹1,305.30
  • Reserves and Surplus: ₹6,017.81
  • Long-term Borrowings: ₹1,092.09
  • Short-term Borrowings: ₹1,593.08
  • Total Assets/Liabilities: ₹11,840.20

Financial Results - Consolidated (INR in Lakhs)

Income Statement:

  • Total Income from Operations: ₹4,969.29 for H1 FY27 (vs ₹4,957.66 in H1 FY26)
  • Profit Before Tax: ₹211.21 for H1 FY27 (vs ₹82.26 in H1 FY26)
  • Tax Expense: ₹33.47 for H1 FY27
  • Net Profit: ₹177.74 for H1 FY27 (vs ₹46.13 in H1 FY26)
  • Shareholders of the company: ₹108.44
  • Non-controlling interest: ₹69.30
  • Earnings Per Share (Basic & Diluted): ₹0.83 for H1 FY27 (vs ₹0.25 in H1 FY26)

Balance Sheet (Consolidated as of September 30, 2026):

  • Share Capital: ₹1,305.30
  • Reserves and Surplus: ₹6,224.94
  • Non-controlling interest: ₹69.30
  • Long-term Borrowings: ₹2,066.74
  • Total Assets/Liabilities: ₹13,128.72

Cash Flow Statements (H1 FY27)

Standalone Cash Flows:

  • Net Cash from Operating Activities: ₹137.30
  • Net Cash from Investing Activities: (₹378.08)
  • Net Cash from Financing Activities: ₹258.20
  • Net Increase in Cash: ₹17.42
  • Cash and Cash Equivalents at End: ₹33.71

Consolidated Cash Flows:

  • Net Cash from Operating Activities: ₹387.65
  • Net Cash from Investing Activities: (₹462.98)
  • Net Cash from Financing Activities: ₹107.59
  • Net Increase in Cash: ₹32.25
  • Cash and Cash Equivalents at End: ₹59.41

Subsidiary Information

The Consolidated Financial Results include two subsidiaries:

1. Polar Cube Cold Storage Solutions Private Limited

2. Tanvi Foods USA Inc

Group's share from subsidiaries for H1 FY27:

  • Total Assets: ₹2,448.06 Lakhs
  • Total Revenue: ₹1,147.77 Lakhs
  • Net Profit After Tax: ₹151.32 Lakhs

Additional Notes

  • The financial results were prepared in accordance with Indian Accounting Standards
  • The entire operations relate to only one segment (no segmental reporting required)
  • Figures for previous periods have been regrouped/recast for comparability
  • Depreciation is provided on Straight Line Method over useful lives as per Schedule II of Companies Act, 2013
  • The EPS has been computed in accordance with Accounting Standard 20 (AS 20)