Financial Results Summary (₹ in Lakhs)
Income Statement for Half Year Ended September 30, 2026:
- Revenue from Operations: ₹1,821.87
- Total Income: ₹1,821.87 (no other income)
- Total Expenses: ₹1,671.94
- Cost of purchase: ₹929.91
- Changes in Inventories: ₹45.18
- Employee benefits expense: ₹398.60
- Finance Cost: ₹81.79
- Depreciation and Amortization: ₹104.94
- Other Expenses: ₹111.51
- Profit Before Tax: ₹149.93
- Tax Expenses: ₹28.73
- Current Tax: ₹7.00
- Deferred Tax: ₹50.44
- Net Profit for the Period: ₹101.20
Comparative Figures:
- 6 months ended September 30, 2025: Net Profit ₹125.08
- 6 months ended March 31, 2026: Net Profit ₹52.30
- Year ended March 31, 2026: Net Profit ₹177.39
Capital Structure:
- Paid up Equity Share Capital: ₹618.96 lakhs (face value ₹10 per share)
- Other Equity Capital (Reserve & Surplus): ₹2,367.66 lakhs (as of September 30, 2026)
Earnings Per Share (not annualized):
- Basic EPS: ₹1.64
- Diluted EPS: ₹1.64
Balance Sheet Position as at September 30, 2026 (₹ in Lakhs)
Equity and Liabilities:
- Shareholders' funds: ₹2,986.62
- Equity share capital: ₹618.96
- Reserves and surplus: ₹2,367.66
- Non-current liabilities: ₹367.04
- Long term borrowings: ₹360.91
- Deferred tax liabilities: ₹2.83
- Long term provisions: ₹3.29
- Current liabilities: ₹1,560.51
- Short term borrowing: ₹1,069.11
- Trade payables: ₹176.59
- Short term provisions: ₹132.75
- Other current liabilities: ₹182.07
Assets:
- Non-current assets: ₹1,427.14
- Property, plant and equipment: ₹1,147.81
- Capital work in progress: ₹278.58
- Long-term loans and advances: ₹0.75
- Current assets: ₹3,487.03
- Inventories: ₹1,830.02
- Trade receivables: ₹1,357.71
- Cash and cash equivalents: ₹198.96
- Short-term loans and advances: ₹85.47
- Other current assets: ₹10.82
Cash Flow Statement for Half Year Ended September 30, 2026 (₹ in Lakhs)
- Cash flow from operating activities: (₹120.69)
- Cash flow from investing activities: (₹12.54)
- Cash flow from financing activities: ₹228.77
- Net increase in cash and cash equivalents: ₹95.54
- Cash and cash equivalents at beginning: ₹103.42
- Cash and cash equivalents at end: ₹198.96
Notes to Financial Results
1. The financial results were reviewed by the Board of Directors and approved at the meeting held on October 30, 2026. Statutory auditors carried out a limited review.
2. The statement has been prepared in accordance with accounting standards prescribed under section 133 of the Companies Act, 2013 and SEBI LODR Regulations, 2015.
3. The company is exempted from adoption of Ind AS as its shares are listed on the SME Exchange.
4. The company has one reportable segment: sale of plants (nursery), garden/landscape services, roof-top gardening, avenue plantations, and rental income.
5. Previous period figures have been regrouped/rearranged/reclassified where necessary to correspond with current period's classification.
Auditor's Limited Review Report
Panchal S K & Associates, Chartered Accountants (Firm Registration No.: [redacted]) conducted a limited review of the unaudited financial results for the half year ended September 30, 2026 in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.
The review report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement."
The report was signed by a partner (Membership No.: 149279) and dated October 30, 2026.