Financial Results Overview

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Net Sales/Income from Operations: ₹404.25 lakh (vs ₹882.08 lakh in Q2 FY26) - 54% decrease
  • Other Income: ₹38.43 lakh (vs ₹85.98 lakh in Q2 FY26)
  • Total Income: ₹442.68 lakh (vs ₹968.06 lakh in Q2 FY26)
  • Total Expenses: ₹437.49 lakh (vs ₹690.05 lakh in Q2 FY26)
  • Profit Before Tax: ₹5.19 lakh (vs ₹278.00 lakh in Q2 FY26) - 98% decrease
  • Tax Expense: ₹1.35 lakh current tax (vs ₹72.28 lakh in Q2 FY26)
  • Net Profit After Tax: ₹3.84 lakh (vs ₹205.72 lakh in Q2 FY26) - 98% decrease
  • Earnings Per Share (Basic & Diluted): ₹0.12 (vs ₹6.47 in Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Net Sales/Income from Operations: ₹1,097.48 lakh (vs ₹1,638.23 lakh in H1 FY26)
  • Other Income: ₹75.31 lakh (vs ₹154.33 lakh in H1 FY26)
  • Total Income: ₹1,172.78 lakh (vs ₹1,792.56 lakh in H1 FY26)
  • Total Expenses: ₹1,080.02 lakh (vs ₹1,437.15 lakh in H1 FY26)
  • Profit Before Tax: ₹92.76 lakh (vs ₹355.40 lakh in H1 FY26)
  • Tax Expense: ₹24.12 lakh current tax (vs ₹92.41 lakh in H1 FY26)
  • Net Profit After Tax: ₹68.64 lakh (vs ₹263.00 lakh in H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹2.16 (vs ₹8.28 in H1 FY26)

Expense Breakdown (Half-Year Ended September 2026)

  • Cost of materials consumed: ₹601.08 lakh
  • Employee benefits expense: ₹99.17 lakh
  • Finance cost: ₹6.54 lakh
  • Depreciation and amortization: ₹20.82 lakh
  • Other expenses: ₹201.39 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹4,574.78 lakh (vs ₹4,787.99 lakh as at March 31, 2026)
  • Non-current Assets: ₹230.43 lakh (Property, Plant and Equipment: ₹214.64 lakh; Other Non-current Assets: ₹15.79 lakh)
  • Current Assets: ₹4,344.35 lakh (Inventories: ₹142.00 lakh; Investments: ₹263.46 lakh; Trade Receivables: ₹182.59 lakh; Cash and cash equivalents: ₹183.83 lakh; Loans: ₹2,950.00 lakh; Other Financial Assets: ₹175.16 lakh; Current Tax assets: ₹271.12 lakh; Other Current Assets: ₹316.78 lakh)
  • Equity: ₹4,325.11 lakh (Equity Share capital: ₹317.82 lakh; Other Equity: ₹4,007.29 lakh)
  • Non-current Liabilities: ₹17.46 lakh (Other Financial liabilities: ₹10.34 lakh; Deferred Tax Liabilities: ₹7.12 lakh)
  • Current Liabilities: ₹232.20 lakh (Borrowings: ₹47.97 lakh; Trade Payables: ₹32.29 lakh; Other Financial Liabilities: ₹10.61 lakh; Other current liabilities: ₹136.43 lakh; Current Tax Liabilities: ₹4.91 lakh)

Cash Flow Statement (Half-Year Ended September 2026)

  • Net Cash from Operating Activities: ₹41.19 lakh (Taxes paid: ₹126.31 lakh)
  • Net Cash from Investing Activities: ₹58.88 lakh (Interest received: ₹70.88 lakh; Acquisition of current investment: ₹12.00 lakh)
  • Net Cash used in Financing Activities: ₹(169.66) lakh (Proceeds from long-term borrowings: ₹99.55 lakh; Dividend paid: ₹63.56 lakh; Interest paid: ₹6.54 lakh)
  • Net Decrease in Cash & Cash Equivalents: ₹(69.59) lakh
  • Cash and cash equivalents at beginning of period: ₹253.42 lakh
  • Cash and cash equivalents at end of period: ₹183.83 lakh

Additional Information

  • Paid-up Equity Share Capital: ₹317.82 lakh (Face Value ₹10 per share)
  • The company has only one reportable segment: Agri Products
  • The financial results were reviewed by the Audit Committee on November 12, 2026
  • Statutory auditors (Mamta Jain & Associates) expressed an unmodified audit opinion on these financial results
  • Previous period/year figures have been regrouped/reclassified for comparability