Key Financial Results (Quarter Ended 30th September, 2026)

Revenue & Profitability:

  • Revenue from Operations: ₹36.97 lakh (compared to ₹155.85 lakh in Q2 Sept 2025)
  • Other Income: ₹0.00 lakh (compared to ₹0.06 lakh in Q2 Sept 2025)
  • Total Income: ₹36.97 lakh (compared to ₹155.91 lakh in Q2 Sept 2025)
  • Total Expenses: ₹33.50 lakh (compared to ₹115.35 lakh in Q2 Sept 2025)
  • Profit before tax: ₹3.47 lakh (compared to ₹40.56 lakh in Q2 Sept 2025)
  • Current tax expense: ₹0.90 lakh (compared to ₹10.55 lakh in Q2 Sept 2025)
  • Profit for the period: ₹2.57 lakh (compared to ₹30.01 lakh in Q2 Sept 2025)

Earnings Per Share:

  • Basic EPS: ₹0.000 (compared to ₹0.006 in Q2 Sept 2025)
  • Diluted EPS: ₹0.000 (compared to ₹0.006 in Q2 Sept 2025)

Half-Year Performance (Ended 30th September, 2026)

  • Revenue from Operations: ₹128.46 lakh (compared to ₹478.73 lakh in H1 Sept 2025)
  • Total Income: ₹128.58 lakh (compared to ₹478.79 lakh in H1 Sept 2025)
  • Profit before tax: ₹31.50 lakh (compared to ₹63.60 lakh in H1 Sept 2025)
  • Current tax expense: ₹8.19 lakh (compared to ₹16.54 lakh in H1 Sept 2025)
  • Profit for the period: ₹23.31 lakh (compared to ₹47.06 lakh in H1 Sept 2025)
  • Basic EPS: ₹0.004 (compared to ₹0.009 in H1 Sept 2025)

Financial Position (As at 30th September, 2026)

Assets:

  • Non-current assets: ₹3,781.23 lakh (unchanged from 31st March 2026)
  • Property, plant and equipment: ₹0.42 lakh
  • Non-current investments: ₹3,777.60 lakh
  • Deferred tax assets: ₹3.21 lakh
  • Current assets: ₹4,492.81 lakh (compared to ₹4,590.06 lakh as at 31st March 2026)
  • Inventories: ₹1,951.50 lakh (compared to ₹1,977.99 lakh)
  • Trade receivables: ₹52.32 lakh (compared to ₹0.23 lakh)
  • Current loans: ₹2,404.51 lakh (compared to ₹2,535.31 lakh)
  • Other current financial assets: ₹61.76 lakh (compared to ₹52.76 lakh)
  • Cash and cash equivalents: ₹1.05 lakh (compared to ₹2.10 lakh)

Liabilities & Equity:

  • Equity share capital: ₹5,257.26 lakh (52,57,26,400 shares of ₹1.00 face value)
  • Other equity: ₹1,699.75 lakh (compared to ₹1,676.44 lakh as at 31st March 2026)
  • Current financial liabilities: ₹1,262.82 lakh
  • Borrowings: ₹982.52 lakh (compared to ₹1,125.09 lakh)
  • Trade payables: ₹280.30 lakh (compared to ₹263.80 lakh)
  • Other current liabilities: ₹54.21 lakh

Cash Flow Statement (Quarter Ended 30th September, 2026)

  • Cash flow from operating activities: ₹141.52 lakh
  • Cash flow from investing activities: ₹0.00 lakh
  • Cash flow from financing activities: -₹142.57 lakh (primarily from repayment of borrowings)
  • Net change in cash: -₹1.05 lakh
  • Closing cash and cash equivalents: ₹1.05 lakh

Regulatory Compliance & Audit

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory auditors S SRV & Associates issued an unqualified limited review report confirming compliance with SEBI Listing Regulations
  • The company has adopted Indian Accounting Standards (Ind AS) since 1st April 2017
  • No qualifications in the audit report

Meeting Details

  • Board meeting held on 14th November, 2026 at 01:00 PM at registered office
  • Meeting commenced at 01:00 PM and concluded at 02:10 PM
  • Only the financial results were transacted; no other matters discussed