The Board considered and approved the unaudited Standalone Financial Results for the half year ended on 30th September, 2026, along with the Limited Review Report thereon.

Financial Performance Highlights (Rs. in lacs)

Income Statement:

  • Revenue from operations (net): Rs 20,235.25 (H1 FY27) vs Rs 12,808.83 (H1 FY26) vs Rs 15,670.28 (FY26)
  • Total revenue: Rs 20,235.25 (H1 FY27) vs Rs 12,814.52 (H1 FY26) vs Rs 15,671.91 (FY26)

Expenses:

  • Purchase of Trading Items: Rs 19,666.97
  • Changes in inventory: (Rs 99.11)
  • Employee benefits expense: Rs 18.91
  • Finance costs: Rs 0.00
  • Depreciation and amortization expense: Rs 0.24
  • Other expenses: Rs 500.12
  • Total expenses: Rs 20,087.13

Profitability:

  • Profit before tax: Rs 148.12
  • Tax expense: Rs 36.85 (Current Year provision: Rs 36.85, Deferred tax: (Rs 0.01))
  • Net tax expense: Rs 36.84
  • Profit after tax: Rs 111.28

Earnings Per Share:

  • Basic EPS: Rs 2.83
  • Diluted EPS: Rs 2.83

Balance Sheet Position (Rs. in lacs)

  • Total assets as at 30.09.2026: Rs 9,319.02 (Unaudited)
  • Total assets as at 31.03.2026: Rs 9,840.41 (Audited)

Cash Flow Statement (Rs. in lacs)

  • Net cash from operating activities: Rs 18.91
  • Net cash used in investing activities: (Rs 1.31)
  • Net cash from financing activities: Rs 0.00
  • Net increase in cash and cash equivalents: Rs 17.60
  • Cash and cash equivalents at beginning: Rs 46.32
  • Cash and cash equivalents at end: Rs 63.92

Auditor's Review

Shreekant S. Shah & Co., Chartered Accountants (FRN: 110177W), issued a limited review report stating that nothing has come to their attention that causes them to believe that the unaudited financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Additional Notes

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on November 03, 2026.

2. The financial results are prepared in accordance with Companies (Accounting Standards) Rules, 2021.

3. The company is exempt from adopting Ind AS as it is listed on the SME Exchange.

4. The company operates in a single segment (trading), making segment reporting under AS-17 not applicable.

5. No investor complaints were pending as of 30.09.2026.

6. The results have been posted on the company's website and the BSE website.