Board Meeting Details

The Board of Directors meeting was held on 19th October, 2026, commencing at 04:00 PM and concluding at 04:25 PM. The Board approved the standalone and consolidated unaudited financial results for the quarter and half year ended 30th September, 2026, along with the limited review reports thereon.

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

  • Revenue from operations: ₹1,025.94 lakh (compared to ₹907.61 lakh in Q1 FY27 and ₹348.26 lakh in Q2 FY26)
  • Other income: ₹13.89 lakh (compared to ₹86.15 lakh in Q1 FY27 and ₹13.56 lakh in Q2 FY26)
  • Total Income: ₹1,039.83 lakh
  • Total Expenses: ₹1,039.89 lakh
  • Purchase of Stock-in-trade: ₹836.60 lakh
  • Changes in inventories: ₹150.06 lakh
  • Employees Benefit Expense: ₹15.79 lakh
  • Finance Cost: ₹1.93 lakh
  • Depreciation: ₹0.39 lakh
  • Other Expenses: ₹35.12 lakh
  • Profit/(loss) before tax: (₹0.06) lakh
  • Tax Expenses:
  • Current tax: (₹1.62) lakh
  • Deferred tax: (₹9.03) lakh
  • Profit for the period: ₹10.59 lakh (compared to ₹74.20 lakh in Q1 FY27 and (₹102.72) lakh in Q2 FY26)
  • Earnings per share (Basic & Diluted): (₹0.04)

Standalone Financial Results (Half Year Ended 30th September, 2026)

  • Revenue from operations: ₹1,933.55 lakh (compared to ₹799.25 lakh in H1 FY26)
  • Other income: ₹100.04 lakh (compared to ₹36.24 lakh in H1 FY26)
  • Total Income: ₹2,033.59 lakh
  • Total Expenses: ₹1,945.96 lakh
  • Profit before tax: ₹87.63 lakh (compared to (₹89.89) lakh in H1 FY26)
  • Tax Expenses: ₹11.87 lakh (current tax) and (₹9.03) lakh (deferred tax)
  • Profit for the period: ₹84.79 lakh (compared to (₹89.89) lakh in H1 FY26)
  • Earnings per share: ₹0.74

Standalone Balance Sheet (as at 30th September, 2026)

  • Total Assets: ₹2,815.31 lakh (compared to ₹2,653.97 lakh as at 31st March, 2026)
  • Non-Current Assets: ₹1,786.69 lakh (Investments: ₹1,392.73 lakh, Other Financial Assets: ₹310.02 lakh)
  • Current Assets: ₹1,028.62 lakh (Inventories: ₹749.62 lakh, Trade Receivables: ₹155.06 lakh, Cash: ₹27.63 lakh)
  • Equity: ₹2,692.31 lakh (Share Capital: ₹1,700.00 lakh, Other Equity: ₹992.31 lakh)
  • Current Liabilities: ₹123.00 lakh (Borrowings: ₹111.62 lakh, Trade Payables: ₹1.39 lakh)

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

  • Revenue from operations: ₹1,099.73 lakh (includes subsidiary operations)
  • Other income: ₹51.80 lakh
  • Total Income: ₹1,151.53 lakh
  • Total Expenses: ₹1,121.04 lakh
  • Profit before tax: ₹30.49 lakh
  • Tax Expenses: (₹1.62) lakh (current tax) and (₹9.03) lakh (deferred tax)
  • Profit for the period: ₹41.14 lakh
  • Attributable to owners: ₹29.22 lakh
  • Attributable to non-controlling interest: ₹11.92 lakh
  • Earnings per share: ₹0.07

Consolidated Financial Results (Half Year Ended 30th September, 2026)

  • Revenue from operations: ₹2,007.34 lakh
  • Other income: ₹198.01 lakh
  • Total Income: ₹2,205.35 lakh
  • Total Expenses: ₹2,036.24 lakh
  • Profit before tax: ₹169.11 lakh
  • Tax Expenses: ₹11.87 lakh (current tax) and (₹9.03) lakh (deferred tax)
  • Profit for the period: ₹166.27 lakh
  • Attributable to owners: ₹134.49 lakh
  • Attributable to non-controlling interest: ₹31.78 lakh
  • Earnings per share: ₹1.03

Segment Information (Half Year Ended 30th September, 2026)

The company now has two reportable segments:

1. Trading Activities: Revenue ₹2,033.59 lakh, Segment Results ₹134.86 lakh profit before tax

2. Other Activities: Revenue ₹171.76 lakh, Segment Results ₹86.10 lakh profit before tax

Subsidiary Information

The consolidated results include the results of subsidiary company Sudarshan Polyfab Private Limited. The subsidiary commenced commercial production, leading to the identification of two reportable segments.