Board Meeting Details

The Board of Directors meeting was held on Friday, November 13, 2026, commencing at 04:00 P.M. and concluding at 05:00 P.M.

Financial Results Overview

Statement of Profit and Loss for Half Year Ended September 30, 2026 (All amounts in ₹ lakhs):

Revenue:

  • Income From Operations: ₹9.00
  • Other Operating Income: ₹0.05
  • Total Revenue From Operations: ₹9.05
  • Total Income: ₹9.05

Expenses:

  • Purchases of Stock In Trade: ₹2.00
  • Changes in Inventories of Stock In Trade: ₹1.25
  • Employee Benefits Expenses: ₹1.02
  • Finance Costs: ₹0.00
  • Depreciation & Amortisation Expenses: ₹1.86
  • Other Expenses: ₹1.56
  • Total Expenses: ₹5.69

Profitability:

  • Profit Before Exceptional Items and Tax: ₹3.36
  • Exceptional Items: ₹0.00
  • Profit Before Tax: ₹3.36

Tax Expenses:

  • Current Tax: ₹0.00
  • Deferred Tax: ₹0.75
  • Profit for the Period: ₹4.11

Comparative Figures (₹ lakhs):

  • September 30, 2025: Profit of ₹4.94
  • March 31, 2026 (Audited): Profit of ₹9.89
  • Half-Year Ending March 31, 2026: Profit of ₹4.95

Earnings Per Share:

  • Basic EPS: ₹0.11
  • Diluted EPS: ₹0.11

Share Capital:

  • Paid-up Equity Share Capital (Face Value ₹10 each): ₹38.67 lakhs (unchanged from previous periods)

Balance Sheet Position as at September 30, 2026 (₹ lakhs)

Equity & Liabilities:

  • Shareholders' Funds: ₹58.56 (Share Capital: ₹38.67, Reserves and Surplus: ₹19.88)
  • Non-Current Liabilities: ₹1.06 (Deferred Tax Liabilities)
  • Current Liabilities: ₹9.29 (Short-Term Borrowings: ₹8.44, Other Current Liabilities: ₹0.71)
  • Total Equity and Liabilities: ₹68.91

Assets:

  • Non-Current Assets: ₹7.04 (Intangible Assets)
  • Current Assets: ₹61.87 (Trade Receivables: ₹10.78, Cash and Bank Balances: ₹0.77, Short-term Loans and Advances: ₹39.50, Other Current Assets: ₹10.83)
  • Total Assets: ₹68.91

Cash Flow Statement for Half Year Ended September 30, 2026 (₹ lakhs)

Operating Activities:

  • Profit Before Tax: ₹3.36
  • Adjustments for Depreciation: ₹1.86
  • Operating Profit Before Working Capital Changes: ₹5.22
  • Net Cash Flow from Operating Activities: (₹3.15) [outflow]

Investing Activities: ₹0.00

Financing Activities:

  • Net Proceeds from Short-term Borrowings: ₹2.55
  • Net Cash Flow from Financing Activities: ₹2.55

Net Cash Flow: (₹0.60) [outflow]

  • Opening Cash Balance: ₹1.36
  • Closing Cash Balance: ₹0.77

Auditor's Review

NGMKS & Associates, Chartered Accountants (Firm Registration No. 024492N), issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results:

  • Are not prepared in accordance with Accounting Standard 25 (Interim Financial Reporting)
  • Do not comply with Regulation 33 of SEBI (LODR) Regulations, 2015
  • Contain any material misstatement

Additional Notes

1. The company is exempt from adopting Ind AS as it is listed on the SME platform.

2. The company has a single primary segment with no separate reporting segments.

3. The company's CIN (U66110MH2013PLC243247) requires modification due to listing status, with approval pending from MCA.

4. Current tax not calculated due to carry forward loss and unabsorbed depreciation.

5. Previous period figures have been regrouped/rearranged where necessary.