Key Financial Figures - Quarter Ended September 30, 2026

  • Revenue from Operations: ₹41.77 lakhs
  • Other Income: ₹0.13 lakhs
  • Total Revenue (Net): ₹41.89 lakhs
  • Purchases of Stock-in-trade: ₹34.56 lakhs
  • Employee Benefits Expenses: ₹1.35 lakhs
  • Other Expenses: ₹3.15 lakhs
  • Total Expenses: ₹39.06 lakhs
  • Profit Before Tax: ₹2.83 lakhs
  • Tax Expenses: ₹0.67 lakhs (Current Tax)
  • Net Profit for the period: ₹2.16 lakhs
  • Basic and Diluted EPS from Continuing Operations: ₹3.11

Comparative Quarterly Performance

  • Q2 FY27 Revenue: ₹41.89 lakhs (vs. ₹440.42 lakhs in Q2 FY26)
  • Q2 FY27 Net Profit: ₹2.16 lakhs (vs. ₹7.37 lakhs in Q2 FY26)
  • Q1 FY27 Net Profit: ₹1.11 lakhs

Half-Yearly Performance (April-September 2026)

  • Total Revenue: ₹81.40 lakhs (vs. ₹547.77 lakhs in H1 FY26)
  • Net Profit: ₹3.27 lakhs (vs. ₹9.20 lakhs in H1 FY26)
  • Basic and Diluted EPS: ₹4.70

Balance Sheet Position as of September 30, 2026

  • Total Assets: ₹108.77 lakhs (vs. ₹654.02 lakhs as of March 31, 2026)
  • Trade Receivables: ₹76.82 lakhs (vs. ₹636.26 lakhs as of March 31, 2026)
  • Cash and Cash Equivalents: ₹12.99 lakhs (vs. ₹0.26 lakhs as of March 31, 2026)
  • Other Current Assets: ₹18.91 lakhs
  • Equity Share Capital: ₹6.96 lakhs (Face Value: ₹10.00 per share)
  • Other Equity: ₹2.06 lakhs (vs. negative ₹1.21 lakhs as of March 31, 2026)
  • Trade Payables: ₹89.94 lakhs (vs. ₹635.31 lakhs as of March 31, 2026)
  • Provisions: ₹9.75 lakhs

Cash Flow Statement for H1 FY27

  • Net Cash from Operating Activities: ₹10.73 lakhs
  • Net Cash from Financing Activities: ₹2.00 lakhs (from Other Non-Current Assets)
  • Net Increase in Cash: ₹12.73 lakhs
  • Closing Cash Balance: ₹12.99 lakhs

Auditor's Emphasis of Matter

The statutory auditors, SK Bhavsar & Co., issued a limited review report with an emphasis of matter stating that:

  • Trade receivables, trade payables, and all loans and advances as of the balance sheet date are pending comprehensive verification through external confirmations and reconciliation
  • The reliable value and supporting documents relating to investments were not presented to the auditors
  • The auditors have relied upon management's representations and management letter in this regard

Additional Information

  • The financial results have been reviewed by the Audit Committee and approved by the Board of Directors
  • There are no reportable segments as per Ind AS requirements
  • Figures for previous periods have been rearranged/regrouped for comparability
  • No exceptional or extraordinary items were reported during the period