Financial Results Overview

Quarterly Performance (Q2 FY2027 vs Q2 FY2026)

  • Revenue from operations: ₹48.88 lakh (Q2 FY2027) vs ₹0.00 (Q2 FY2026)
  • Other income: ₹7.77 lakh (Q2 FY2027) vs ₹12.33 lakh (Q2 FY2026)
  • Total income: ₹56.64 lakh (Q2 FY2027) vs ₹12.33 lakh (Q2 FY2026)
  • Profit before tax: ₹32.50 lakh (Q2 FY2027) vs ₹7.71 lakh (Q2 FY2026)
  • Net profit: ₹32.50 lakh (Q2 FY2027) vs ₹7.71 lakh (Q2 FY2026)
  • Basic EPS: ₹0.13 (Q2 FY2027) vs ₹0.03 (Q2 FY2026)

Half-Yearly Performance (H1 FY2027 vs H1 FY2026)

  • Revenue from operations: ₹96.41 lakh (H1 FY2027) vs ₹55.49 lakh (H1 FY2026)
  • Other income: ₹15.80 lakh (H1 FY2027) vs ₹22.60 lakh (H1 FY2026)
  • Total income: ₹112.20 lakh (H1 FY2027) vs ₹78.09 lakh (H1 FY2026)
  • Profit before tax: ₹6.60 lakh (H1 FY2027) vs ₹21.27 lakh (H1 FY2026)
  • Net loss: ₹(61.89) lakh (H1 FY2027) vs ₹21.27 lakh profit (H1 FY2026)
  • Basic EPS: ₹(0.24) (H1 FY2027) vs ₹0.08 (H1 FY2026)

Annual Comparison (FY2026 Audited)

  • Revenue from operations: ₹153.97 lakh
  • Other income: ₹47.40 lakh
  • Total income: ₹201.37 lakh
  • Profit before tax: ₹31.31 lakh
  • Net profit: ₹30.55 lakh
  • Basic EPS: ₹0.12

Expense Breakdown (H1 FY2027)

  • Cost of materials consumed: ₹55.07 lakh
  • Purchase of traded goods: ₹101.20 lakh
  • Changes in inventories: ₹(39.18) lakh
  • Employee benefits expense: ₹58.17 lakh
  • Other expenses: ₹40.48 lakh
  • Total expenses: ₹105.61 lakh

Tax Impact

  • Current tax: ₹0.16 lakh
  • Tax payment for earlier period: ₹68.33 lakh (significant one-time payment impacting H1 results)
  • Total tax expense: ₹68.49 lakh

Capital Structure

  • Paid-up equity share capital: ₹2565.00 lakh (consistent across all periods)
  • Face value per share: ₹10.00
  • Other equity: ₹(1250.01) lakh as of March 31, 2026

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹149.607 lakh
  • Property, plant and equipment: ₹24.11 lakh
  • Inventories: ₹235.60 lakh
  • Trade receivables: ₹154.01 lakh
  • Cash and cash equivalents: ₹947.07 lakh
  • Other current assets: ₹135.28 lakh
  • Total equity: ₹1253.09 lakh
  • Trade payables: ₹204.71 lakh
  • Other current liabilities: ₹24.98 lakh
  • Provisions: ₹13.29 lakh

Cash Flow Statement (H1 FY2027)

  • Net cash used in operating activities: ₹(243.21) lakh
  • Net cash used in investing activities: ₹(7.64) lakh
  • Net cash from financing activities: ₹0.00
  • Net decrease in cash: ₹(250.85) lakh
  • Cash at beginning: ₹1197.93 lakh
  • Cash at end: ₹947.08 lakh

Auditor's Review

Independent auditor's review report issued by V C Shah & Co states that based on their review, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Operational Context

The company's operations comprise only Manufacturing and Trading of Goods. According to IND AS 108 'Operating Segments', the disclosures required for operating segments are not applicable as the company operates in a single segment.

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