Financial Results Summary

Quarterly Performance (Q2 FY27 vs Q2 FY25)

  • Revenue from Operations: ₹-0.00 lakhs (vs ₹44.29 lakhs in Q2 FY25)
  • Other Income: ₹23.20 lakhs (vs ₹18.12 lakhs in Q2 FY25)
  • Total Revenue: ₹23.203 lakhs (vs ₹62.414 lakhs in Q2 FY25)
  • Profit Before Tax: ₹20.681 lakhs (vs ₹-6.229 lakhs loss in Q2 FY25)
  • Net Profit: ₹13.929 lakhs (vs ₹-3.569 lakhs loss in Q2 FY25)
  • Earnings Per Share (Basic/Diluted): ₹0.021 (vs ₹-0.005 in Q2 FY25)

Half-Yearly Performance (H1 FY27 vs H1 FY25)

  • Revenue from Operations: ₹84.990 lakhs (vs ₹86.204 lakhs in H1 FY25)
  • Other Income: ₹46.615 lakhs (vs ₹35.814 lakhs in H1 FY25)
  • Total Revenue: ₹131.605 lakhs (vs ₹122.018 lakhs in H1 FY25)
  • Profit Before Tax: ₹26.838 lakhs (vs ₹4.038 lakhs in H1 FY25)
  • Net Profit: ₹20.086 lakhs (vs ₹4.038 lakhs in H1 FY25)
  • Earnings Per Share (Basic/Diluted): ₹0.030 (vs ₹0.006 in H1 FY25)

Balance Sheet Position (as at 30th September 2026)

Assets

  • Total Assets: ₹2,734.02 lakhs (decreased from ₹2,925.18 lakhs as at 31st March 2026)
  • Non-current Assets: ₹1,777.35 lakhs (including Property, Plant and Equipment: ₹1.73 lakhs; Loans & Deposits: ₹1,775.62 lakhs)
  • Current Assets: ₹956.67 lakhs (including Inventories: ₹26.48 lakhs; Cash and cash equivalents: ₹8.98 lakhs; Loans: ₹902.15 lakhs)

Equity and Liabilities

  • Total Equity: ₹2,400.64 lakhs (Equity Share Capital: ₹1,358.73 lakhs; Other Equity: ₹1,041.91 lakhs)
  • Non-Current Liabilities: ₹12.87 lakhs (Borrowings: ₹12.87 lakhs)
  • Current Liabilities: ₹320.51 lakhs (Trade payables: ₹2.60 lakhs; Other current liabilities: ₹317.91 lakhs)

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

  • Net Cash Flow from Operating Activities: ₹-64.11 lakhs
  • Net Cash Flow from Investing Activities: ₹195.41 lakhs (primarily from Loan Received/Given: ₹148.80 lakhs and Interest Received: ₹46.61 lakhs)
  • Net Cash Flow from Financing Activities: ₹-140.97 lakhs (primarily from Loans Taken/Repaid: ₹-137.52 lakhs and Interest Paid: ₹-3.44 lakhs)
  • Net Decrease in Cash: ₹-9.67 lakhs
  • Closing Cash Balance: ₹8.98 lakhs (down from opening balance of ₹18.64 lakhs)

Regulatory Compliance and Review

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
  • The results were reviewed by the Audit Committee and approved by the Board of Directors on 06th November, 2026
  • Statutory auditors Bilimoria Mehta & Co. (Firm Reg no. 101490W) conducted a limited review and issued an unqualified report
  • The company operates in a single segment: Trading
  • Previous period figures have been reclassified/regrouped where required for consistency