Key Quantitative Figures

Financial Performance (Half Year Ended 30 September 2026)

  • Revenue from operations: Rs 194.19 lacs
  • Other income: Rs 7.73 lacs
  • Total income: Rs 201.92 lacs
  • Total expenses: Rs 177.83 lacs
  • Profit before tax: Rs 24.09 lacs
  • Tax expense (current tax): Rs 6.26 lacs
  • Profit for the period: Rs 17.83 lacs
  • Earnings per equity share (basic & diluted): Rs 0.65
  • Face value per equity share: Rs 10

Balance Sheet Position (as at 30 September 2026)

  • Share capital: Rs 276.16 lacs (unchanged from 31 March 2026)
  • Reserves & surplus: Rs 348.97 lacs (increased from Rs 331.14 lacs)
  • Total equity: Rs 625.13 lacs
  • Non-current liabilities: Rs 3.01 lacs
  • Current liabilities: Rs 34.31 lacs
  • Total liabilities: Rs 662.45 lacs
  • Property, plant and equipment: Rs 19.72 lacs
  • Capital work-in-progress: Rs 24.22 lacs
  • Intangible assets: Rs 0.01 lacs
  • Intangible asset under development: Rs 69.60 lacs
  • Non-current investments: Rs 19.08 lacs
  • Other non-current assets: Rs 25.41 lacs
  • Inventories: Rs 47.75 lacs
  • Trade receivables: Rs 23.52 lacs
  • Cash and cash equivalents: Rs 283.51 lacs
  • Short-term loans and advances: Rs 119.24 lacs
  • Other current assets: Rs 5.94 lacs
  • Total assets: Rs 662.45 lacs

Comparative Figures

Half Year Ended 30 September 2025:

  • Revenue from operations: Rs 207.00 lacs
  • Total income: Rs 221.43 lacs
  • Profit before tax: Rs 28.56 lacs
  • Profit for the period: Rs 21.96 lacs
  • EPS: Rs 0.80

Year Ended 31 March 2026 (Audited):

  • Revenue from operations: Rs 474.81 lacs
  • Total income: Rs 497.05 lacs
  • Profit before tax: Rs 53.77 lacs
  • Profit for the period: Rs 40.07 lacs
  • EPS: Rs 1.45

Dates of Action

  • Board meeting date: 14 November 2026
  • Meeting time: 1:00 PM to 3:00 PM
  • Financial period ended: 30 September 2026
  • Date of signing: 14 November 2026

Parties Involved

  • Stock exchange: BSE Limited (SME)
  • Statutory auditors: N.K. Kejriwal & Co. (FRN: 04326C)
  • Managing Director: Lallit Tripathi (DIN: 07220161)

Additional Information

  • The financial results have been prepared in accordance with Accounting Standards prescribed under section 133 of the Companies Act, 2013
  • Segment reporting not applicable as company is engaged in single business segment
  • No subsidiary, associate or joint venture companies as on 30 September 2026
  • No investor complaints pending as on 30 September 2026
  • Statutory auditors conducted limited review and issued unqualified opinion

Capital Structure Impact

No change in share capital during the period. Share capital remained at Rs 276.16 lacs.

Cash Flow Implications

As per cash flow statement for period ended 30 September 2026:

  • Net cash flow from operating activities: Rs 44.45 lacs
  • Net cash flow from investing activities: Rs -24.27 lacs
  • Net increase in cash and cash equivalents: Rs 20.57 lacs
  • Cash and cash equivalents at beginning of period: Rs 262.94 lacs
  • Cash and cash equivalents at end of period: Rs 283.51 lacs