Financial Results Summary

Income Statement Highlights (Amount in ₹ Lakhs)

Quarter Ended 30th September, 2026 (Unaudited):

  • Revenue from Operations: ₹3,343.11
  • Other Income: ₹10.57
  • Total Income: ₹3,353.68
  • Total Expenses: ₹3,263.49
  • Profit before tax: ₹90.19
  • Tax Expense: ₹20.37
  • Net Profit: ₹69.82
  • Basic and Diluted EPS: ₹1.58

Half Year Ended 30th September, 2026 (Unaudited):

  • Revenue from Operations: ₹6,152.36
  • Other Income: ₹19.05
  • Total Income: ₹6,171.41
  • Total Expenses: ₹5,993.38
  • Profit before tax: ₹178.03
  • Tax Expense: ₹40.45
  • Net Profit: ₹137.58
  • Basic and Diluted EPS: ₹3.12

Comparative Figures (Quarter Ended 30th September, 2025):

  • Revenue from Operations: ₹2,288.38
  • Net Profit: ₹54.72
  • Basic and Diluted EPS: ₹1.24

Balance Sheet Highlights (As at 30th September, 2026)

  • Total Assets: ₹9,966.41 lakh
  • Non-Current Assets: ₹3,832.65 lakh (including Property, Plant and Equipment: ₹3,550.16 lakh)
  • Current Assets: ₹6,133.76 lakh (including Inventories: ₹3,193.65 lakh, Trade Receivables: ₹2,350.31 lakh)
  • Shareholders' Funds: ₹3,498.97 lakh
  • Non-Current Liabilities: ₹1,068.36 lakh
  • Current Liabilities: ₹5,399.08 lakh

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

  • Cash generated from Operations: ₹1,364.58 lakh
  • Taxes Paid: ₹51.32 lakh
  • Net Cash from Operating Activities: ₹1,313.26 lakh
  • Cash used in Investing Activities: ₹(548.22) lakh (mainly Purchase of Property, Plant and Equipment: ₹(553.88) lakh)
  • Cash used in Financing Activities: ₹(530.13) lakh
  • Net Increase in Cash & Equivalents: ₹234.91 lakh
  • Cash & Cash Equivalents as at 30th September, 2026: ₹278.18 lakh

Key Operational Metrics

  • Cost of Materials Consumed (Q2): ₹2,928.02 lakh
  • Employee Benefits Expense (Q2): ₹51.55 lakh
  • Financial Costs (Q2): ₹76.08 lakh
  • Depreciation and Amortization (Q2): ₹21.19 lakh

Governance and Approval Process

  • The unaudited financial results were reviewed by the Audit Committee
  • Approved by the Board of Directors at their meeting held on November 6, 2026
  • Statutory Auditors (F P & Associates) carried out Limited Review for the quarter
  • The review report was approved by the Board

Accounting Policies and Framework

  • Financial Results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Prepared under Section 133 of the Companies Act, 2013
  • The company has only one segment of activity
  • Previous year's figures have been regrouped/reclassified where necessary

Cash Flow Details

Cash and cash equivalents include:

  • Balance with Banks (Current Accounts): ₹202.50 lakh
  • Deposit with bank with maturity less than 3 months: ₹54.30 lakh
  • Cash on hand: ₹21.37 lakh

Auditor's Limited Review Conclusion

F P & Associates conducted the limited review in accordance with Standard on Review Engagement (SRE) 2410. Based on their review, nothing has come to their attention that causes them to believe that the accompanying statement:

  • Has not disclosed the information required to be disclosed in terms of Listing Regulations
  • Contains any material misstatement