Board Meeting Outcomes

The Board approved the following matters:

1. Unaudited Financials along with limited review report for half year ended 30th September 2026

2. Enhancement of the daily transaction limit for the Company's bank account

3. Measures to expedite the process of adding beneficiaries for payments through internet Banking

Financial Results Submission

Financial Performance Highlights (Half Year Ended 30th September 2026)

  • Revenue from operations: ₹10,355.07 lakh (compared to ₹5,246.99 lakh in H1 2025)
  • Other income: ₹1.23 lakh
  • Total Revenue: ₹10,356.30 lakh
  • Profit before tax: ₹1,597.50 lakh (compared to ₹910.68 lakh in H1 2025)
  • Current tax expense: ₹402.72 lakh
  • Profit for the period: ₹1,194.78 lakh (compared to ₹792.34 lakh in H1 2025)
  • Basic and Diluted EPS: Not quantified in the disclosure

Balance Sheet Position (as at 30th September 2026)

  • Share Capital: ₹1,750.00 lakh (increased from ₹1,288.00 lakh as at 31st March 2026)
  • Reserves and Surplus: ₹8,607.91 lakh (increased from ₹2,612.59 lakh)
  • Total Equity: ₹10,357.91 lakh
  • Long-term Borrowings: ₹1,315.58 lakh
  • Current liabilities: ₹4,521.50 lakh
  • Total Assets: ₹16,218.35 lakh
  • Current assets: ₹15,983.53 lakh (including Inventories: ₹5,267.62 lakh, Trade receivables: ₹6,814.23 lakh)
  • Cash and Bank Balance: ₹62.92 lakh

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net cash flow from operating activities: ₹(5,039.74) lakh outflow
  • Net cash flow from investing activities: ₹(1.94) lakh outflow
  • Net cash flow from financing activities: ₹5,060.85 lakh inflow (primarily from issuance of share capital including securities premium: ₹5,262.56 lakh)
  • Net increase in cash: ₹19.17 lakh
  • Opening cash balance: ₹43.75 lakh
  • Closing cash balance: ₹62.92 lakh

Auditor's Review Report

CSI Piyush Kothari & Associates, Chartered Accountants (Firm Registration No.: 140711W) issued an independent review report stating that based on their review conducted in accordance with SRE 2410, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted on 31st October 2026 in Ahmedabad.