Company and Document Details
Financial Performance (Quarter Ended June 30, 2026)
Revenue from Operations: ₹2,342.64 lakh (compared to ₹2,276.95 lakh in Q1 FY26 and ₹1,739.61 lakh in Q4 FY26)
Other Income: ₹3.98 lakh
Total Income: ₹2,346.62 lakh
Expenses Breakdown:
- Cost of Materials Consumed: ₹55.65 lakh
- Purchase of Stock in Trade: ₹2,819.73 lakh
- Changes in Inventories: Negative ₹726.84 lakh (indicating decrease in inventory)
- Stores and Spares Consumed: ₹3.66 lakh
- Employee Benefit Expenses: ₹53.73 lakh
- Finance Costs: ₹63.57 lakh
- Depreciation and Amortization: ₹3.58 lakh
- Other Expenses: ₹37.72 lakh
Total Expenses: ₹2,310.80 lakh
Profit Before Tax: ₹35.82 lakh (compared to ₹27.32 lakh in Q1 FY26)
Tax Expense: ₹9.31 lakh (current tax only)
Net Profit for the Quarter: ₹26.50 lakh (compared to ₹20.45 lakh in Q1 FY26)
Earnings Per Share (Basic & Diluted): ₹0.02 (compared to ₹0.02 in Q1 FY26)
Capital Structure
Paid-up Equity Share Capital: ₹1,306.31 lakh (unchanged from previous periods)
Face Value per Share: ₹1.00
Other Equity: ₹218.96 lakh (increased from ₹192.46 lakh as of March 31, 2026)
Auditor's Review
K. K. Jhunjhunwala & Co., Chartered Accountants, issued a limited review report stating that nothing came to their attention causing them to believe the financial results contain material misstatements. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.
Other Matters
During FY 2025-26, the company initiated a process to raise funds through a rights issue of equity shares and incurred costs aggregating ₹65.05 lakh. This includes ₹60.31 lakh towards stamp duty/fees for increasing authorized share capital. As of June 30, 2026, these costs have been deferred and disclosed under Other Current Assets, pending completion of the rights issue. The company received in-principle approval for the rights issue from BSE vide letter dated July 14, 2026.
Comparative Financial Data
Year Ended March 31, 2026 (Audited):
- Revenue from Operations: ₹11,468.24 lakh
- Other Income: ₹16.02 lakh
- Total Income: ₹11,484.26 lakh
- Net Profit: ₹93.66 lakh
- EPS: ₹0.07
Quarter Ended March 31, 2026 (Audited):
- Net Loss: ₹15.87 lakh
- EPS: Negative ₹0.01