Board Meeting Details

The Board of Directors meeting was held on October 30, 2026, commencing at 15:30 IST and concluding at 16:00 IST. The Board inter-alia considered and approved:

1. The Unaudited Financial results of the Company for the Quarter and Half Year ended on September 30, 2026

2. The Limited Review Report for the said period, as submitted by M/s. P H Shah and Co., Chartered Accountants, Statutory Auditors of the Company

Financial Results Overview

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from operations: ₹6.21 lakh (Q2 FY27) vs ₹10.78 lakh (Q2 FY26) vs ₹6.54 lakh (Q1 FY27)
  • Total expenses: ₹6.19 lakh vs ₹10.76 lakh vs ₹6.51 lakh
  • Profit before tax: ₹2.09 lakh vs ₹2.51 lakh vs ₹2.63 lakh
  • Current tax: ₹0.40 lakh vs ₹0.50 lakh vs ₹0.60 lakh
  • Net profit: ₹1.69 lakh vs ₹2.01 lakh vs ₹2.03 lakh
  • Basic and diluted EPS: ₹0.01 vs ₹0.02 vs ₹0.01

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹12.75 lakh vs ₹16.38 lakh
  • Total expenses: ₹12.71 lakh vs ₹16.34 lakh
  • Profit before tax: ₹4.72 lakh vs ₹4.58 lakh
  • Current tax: ₹1.00 lakh vs ₹1.00 lakh
  • Net profit: ₹3.72 lakh vs ₹3.58 lakh
  • Basic and diluted EPS: ₹0.01 vs ₹0.04

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹4071.97 lakh (vs ₹4076.46 lakh as of March 31, 2026)
  • Fixed assets (net): ₹14.95 lakh (unchanged)
  • Non-current investments: ₹462.78 lakh (unchanged)
  • Inventories: ₹3334.11 lakh (vs ₹3476.73 lakh)
  • Trade receivables: ₹109.98 lakh (vs ₹3.12 lakh)
  • Cash and cash equivalents: ₹60.80 lakh (vs ₹37.65 lakh)
  • Other current assets: ₹89.35 lakh (vs ₹81.23 lakh)
  • Share capital: ₹3058.20 lakh (unchanged)
  • Reserves and surplus: ₹947.67 lakh (vs ₹943.95 lakh)
  • Deferred tax liabilities: ₹47.85 lakh (unchanged)
  • Trade payables to micro/small enterprises: ₹17.14 lakh (vs ₹25.36 lakh)
  • Trade payables to other creditors: ₹0.11 lakh (vs ₹1.09 lakh)
  • Short-term provisions: ₹1.00 lakh (vs ₹0)

Cash Flow Statement (H1 FY27 vs H1 FY26)

  • Cash generated from operations: ₹24.18 lakh vs ₹332.24 lakh
  • Taxes paid: ₹1.00 lakh vs ₹1.00 lakh
  • Net cash flow from operating activities: ₹23.18 lakh vs ₹331.24 lakh
  • Net cash flow from investing activities: ₹0.00 lakh vs -₹3.56 lakh
  • Net cash flow from financing activities: -₹0.02 lakh vs -₹395.48 lakh
  • Net increase/(decrease) in cash: ₹23.16 lakh vs -₹67.80 lakh
  • Closing cash balance: ₹60.80 lakh vs ₹5.98 lakh