Key Quantitative Figures (Rs. in Lakhs)

Quarterly Performance (Q2 FY27 ended 30-Sep-26)

  • Revenue from Operations: ₹94.98
  • Total Income: ₹94.98
  • Total Expenses: ₹79.79
  • Cost of material consumed: ₹78.69
  • Employee benefits expense: ₹3.45
  • Other expenses: ₹3.00
  • Profit Before Tax: ₹15.19
  • Tax Expense: ₹3.95
  • Net Profit After Tax: ₹11.24
  • Basic & Diluted EPS (₹): 0.35

Half-Yearly Performance (H1 FY27 ended 30-Sep-26)

  • Revenue from Operations: ₹109.98
  • Total Income: ₹109.98
  • Total Expenses: ₹84.43
  • Profit Before Tax: ₹25.55
  • Tax Expense: ₹6.64
  • Net Profit After Tax: ₹18.91
  • Basic & Diluted EPS (₹): 0.58

Comparative Figures (Q2 FY26 ended 30-Sep-25)

  • The company had no revenue from operations.
  • It reported a Net Loss After Tax of ₹(0.15) lakhs.

Balance Sheet Highlights as of 30-Sep-2026 (Rs. in Lakhs)

  • Paid-up Equity Share Capital: ₹324.00
  • Other Equity: ₹(145.34)
  • Total Equity: ₹178.66
  • Loans (Non-current asset): ₹176.50
  • Inventories: ₹5.35
  • Trade Receivables: ₹59.93
  • Cash and Cash Equivalents: ₹13.10
  • Trade Payables (other than micro/small enterprises): ₹33.69
  • Other Current Liabilities: ₹38.00
  • Current Tax Liabilities (Net): ₹6.64
  • Total Assets / Total Liabilities & Equity: ₹257.00

Cash Flow for H1 FY27 (Rs. in Lakhs)

  • Net Cash from Operating Activities: ₹5.05
  • Cash and cash equivalent at period end: ₹13.10

Auditor's Review Report

The Independent Auditor's Review Report was provided by M/S GAV & ASSOCIATES, Chartered Accountants (Firm Regn. No.: 0360025).

The report contains two key qualifications:

1. Confirmations regarding the closing balances of loans and advances (₹176.50 lakhs) were not made available by management. Therefore, the auditors are unable to comment on the correctness of these balances.

2. The Company has not complied with the Income Tax Act, 1961 by failing to file Income Tax Returns (ITR) under section 139 for the assessment year 2022-23 onwards. The company is liable to pay applicable penalties for this non-filing.

Despite these matters, based on their review, nothing else has come to their attention that causes them to believe the accompanying statement contains any material misstatement.

Other Information

  • The financial results were reviewed by the Audit Committee before board approval.
  • The results are prepared in accordance with Ind AS 34.
  • The company has a single reportable segment: "Ayurvedic, herbal, healthcare and wellness products and services" (Ind AS-108).
  • The figures for the previous period have been regrouped/rearranged/reclassified wherever necessary.