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

  • Revenue from operations: ₹563.63 lakh
  • Other income: ₹0.23 lakh
  • Total Income: ₹563.86 lakh
  • Profit before tax: ₹118.15 lakh
  • Tax expense: ₹31.27 lakh (Current Tax: ₹31.27 lakh, Deferred Tax: ₹-0.98 lakh)
  • Net profit for the quarter: ₹87.88 lakh
  • Earnings per share (Basic/Diluted): ₹2.51

Key Financial Figures - Half Year Ended September 30, 2026 (Unaudited)

  • Revenue from operations: ₹1,760.12 lakh
  • Other income: ₹0.78 lakh
  • Total Income: ₹1,760.90 lakh
  • Profit before exceptional items and tax: ₹128.16 lakh
  • Exceptional items: ₹-13.60 lakh (for corresponding period last year)
  • Profit before tax: ₹128.16 lakh
  • Tax expense: ₹34.40 lakh (Current Tax: ₹34.40 lakh, Deferred Tax: ₹-1.86 lakh)
  • Net profit for half year: ₹95.62 lakh
  • Earnings per share (Basic/Diluted): ₹2.73

Comparative Performance

Quarterly Comparison (Q2 FY2027 vs Q2 FY2026):

  • Total Income: ₹563.86 lakh vs ₹178.93 lakh
  • Net Profit: ₹87.88 lakh vs Net Loss of ₹39.97 lakh
  • EPS: ₹2.51 vs Negative ₹1.14

Half-Yearly Comparison (H1 FY2027 vs H1 FY2026):

  • Total Income: ₹1,760.90 lakh vs ₹183.31 lakh
  • Net Profit: ₹95.62 lakh vs Net Loss of ₹55.98 lakh
  • EPS: ₹2.73 vs Negative ₹1.60

Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹883.31 lakh (vs ₹724.50 lakh as at March 31, 2026)
  • Equity Share Capital: ₹350.00 lakh (unchanged)
  • Other Equity: ₹111.35 lakh (vs ₹19.23 lakh)
  • Total Equity: ₹461.35 lakh (vs ₹369.23 lakh)
  • Non-current liabilities: ₹153.79 lakh (vs ₹165.95 lakh)
  • Current liabilities: ₹268.17 lakh (vs ₹189.32 lakh)
  • Cash and cash equivalents: ₹36.47 lakh (vs ₹95.23 lakh)
  • Trade receivables: ₹207.55 lakh (vs ₹246.42 lakh)

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

  • Net cash from operating activities: ₹-40.53 lakh
  • Net cash from investing activities: ₹0.31 lakh
  • Net cash from financing activities: ₹-18.54 lakh
  • Net decrease in cash: ₹-58.76 lakh

Dividend Declaration

Pursuant to shareholder approval at the 32nd Annual General Meeting held on September 29, 2026, the company declared a final dividend of ₹0.10 per equity share for the financial year ended March 31, 2026. The dividend amount was deposited into a separate bank account after the end of the quarter.

Auditor's Review

DTA & Associates, Chartered Accountants, conducted a limited review of the financial results in accordance with SEBI LODR Regulations. Their report states that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Meeting Details

The Board meeting commenced at 5:00 PM and concluded at 5:36 PM on October 28, 2026, at the company's registered office in Ahmedabad.