Key Financial Figures - Quarter Ended September 30, 2026 (₹ Lakhs)

  • Revenue from operations: ₹528.21 (unaudited)
  • Total revenue: ₹528.21 (unaudited)
  • Total expenses: ₹508.23 (unaudited)
  • Profit before tax: ₹19.98 (unaudited)
  • Tax expense: ₹7.95 (current tax), ₹(0.00) (deferred tax)
  • Net profit: ₹12.03 (unaudited)
  • Earnings per equity share (basic and diluted): ₹0.08

Comparative Quarterly Performance (₹ Lakhs)

  • Q2 FY27 Revenue: ₹528.21 vs Q1 FY27: ₹247.94 vs Q2 FY26: ₹131.85
  • Q2 FY27 Net profit: ₹12.03 vs Q1 FY27: ₹11.66 vs Q2 FY26: ₹2.44

Half Year Performance Ended September 30, 2026 (₹ Lakhs)

  • Revenue from operations: ₹776.15 (unaudited)
  • Total revenue: ₹776.17 (unaudited)
  • Total expenses: ₹744.54 (unaudited)
  • Profit before tax: ₹31.64 (unaudited)
  • Tax expense: ₹7.95 (current tax), ₹(0.01) (deferred tax)
  • Net profit: ₹23.69 (unaudited)
  • Earnings per equity share (basic and diluted): ₹0.16

Comparative Half Year Performance (₹ Lakhs)

  • H1 FY27 Revenue: ₹776.15 vs H1 FY26: ₹252.87
  • H1 FY27 Net profit: ₹23.69 vs H1 FY26: ₹6.18

Balance Sheet Position as at September 30, 2026 (₹ Lakhs)

  • Total assets: ₹2062.29 (unaudited) vs March 31, 2026: ₹1620.02 (audited)
  • Share capital: ₹1448.39 (unaudited) vs March 31, 2026: ₹1158.29 (audited)
  • Other equity: ₹422.07 (unaudited) vs March 31, 2026: ₹253.33 (audited)
  • Current assets: ₹2058.33 (unaudited) vs March 31, 2026: ₹1616.36 (audited)
  • Inventories: ₹166.87 (unaudited) vs March 31, 2026: ₹99.88 (audited)
  • Trade and other receivables: ₹281.32 (unaudited) vs March 31, 2026: ₹143.00 (audited)
  • Cash and cash equivalents: ₹52.78 (unaudited) vs March 31, 2026: ₹122.36 (audited)
  • Other financial assets: ₹1537.61 (unaudited) vs March 31, 2026: ₹734.97 (audited)

Cash Flow Statement - Half Year Ended September 30, 2026 (₹ Lakhs)

  • Net cash from operating activities: ₹(471.07) (unaudited)
  • Net cash from investing activities: ₹(0.58) (unaudited)
  • Net cash from financing activities: ₹402.06 (unaudited)
  • Net decrease in cash and cash equivalents: ₹(69.58) (unaudited)

Regulatory and Governance Details

  • Board meeting held on November 12, 2026 (3:00 PM to 3:50 PM)
  • Financial results reviewed by Audit Committee and approved by Board of Directors
  • Statutory auditors PPKG & Co Chartered Accountants conducted limited review and expressed unmodified conclusion
  • Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company operates in single segment
  • Previous period figures have been reclassified and regrouped where necessary