Nature of the Disclosure

This is a regulatory filing pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, informing the exchange of the outcome of a board meeting held on May 22, 2026. The primary business transacted was the approval of the company's Audited Standalone Financial Results for the half-year and financial year ended March 31, 2026.

Key Quantitative Figures - Profit & Loss (Rs. in Lakhs)

Financial Year Ended March 31, 2026 (Audited)

  • Total Revenue: ₹25,966.05
  • Total Expenses: ₹25,783.69
  • Profit Before Tax (PBT): ₹182.36
  • Tax Expense: ₹49.98
  • Net Profit: ₹132.37
  • Earnings Per Share (EPS): ₹1.72 (Basic & Diluted)

Financial Year Ended March 31, 2025 (Audited) - Comparative

  • Total Revenue: ₹10,819.77
  • Total Expenses: ₹9,883.05
  • Profit Before Tax (PBT): ₹936.72
  • Tax Expense: ₹246.02
  • Net Profit: ₹690.70
  • Earnings Per Share (EPS): ₹13.80 (Basic & Diluted)

Half-Year Breakdown for FY26

  • H1 (Apr 1, 2025 - Sep 30, 2025) (Unaudited): Net Profit of ₹418.34; EPS of ₹6.55.
  • H2 (Oct 1, 2025 - Mar 31, 2026) (Audited): Net Loss of ₹(285.97); EPS of ₹(3.41).

Key Quantitative Figures - Balance Sheet (Rs. in Lakhs)

As of March 31, 2026 (Audited)

  • Paid-up Equity Share Capital: ₹838.48
  • Reserves: ₹3,968.35
  • Total Liabilities: ₹11,864.07
  • Total Assets: ₹11,864.07
  • Non-Current Assets (Property, Plant & Equipment): ₹2,107.46
  • Current Assets (Inventories, Receivables, etc.): ₹9,756.61

Key Quantitative Figures - Cash Flow (Rs. in Lakhs)

Year Ended March 31, 2026 (Audited)

  • Net Cash from Operating Activities: ₹(2,426.15)
  • Net Cash from Investing Activities: ₹(1,100.05)
  • Net Cash from Financing Activities: ₹3,546.47
  • Net Increase in Cash: ₹20.28
  • Cash & Cash Equivalents at period end: ₹23.78

Parties and Entities Involved

  • Company Board of Directors: Approved the financial results.
  • Audit Committee: Recommended the financial results to the board.
  • Statutory Auditors: M/s Piyush Kothari & Associates, Chartered Accountants (Firm Registration No. 140711W), who issued an unmodified audit opinion.
  • Managing Director: Rakeshkumar Rameshbhai Patel (DIN: 10141844), who signed the filing.

Notes to Financial Results

  • The figures for the half-year ended March 31, 2026, are derived as a balancing figure between the audited full-year results and the previously published unaudited half-year results ended September 30, 2025.
  • The financial results are prepared in accordance with Indian GAAP and the Companies Act, 2013.
  • The company is exempt from adopting Ind AS as it is listed on an SME exchange.
  • The company has no subsidiaries, associates, or joint ventures.
  • There is no material impact from the enactment of the New Labour Codes, 2025, on these results.
  • No dividend was proposed or paid for the period.

Capital Structure Impact

The paid-up equity share capital increased from ₹574.48 lakhs (as of March 31, 2025) to ₹838.48 lakhs (as of March 31, 2026). The cash flow statement indicates this was due to proceeds from the issuance of share capital (including securities premium) amounting to ₹3,036.00 lakhs.