Regulatory Response to NSE Query
Date of Communication: 20th June, 2026
Nature of Query: The National Stock Exchange of India Limited (NSE) raised an observation regarding the financial results submitted on 25-May-2026, stating that they were not signed by the authorized signatory(ies).
Company's Clarification: The company clarified that the Financial Results submitted on 25-May-2026 were duly signed by the authorized signatory in compliance with SEBI (LODR) Regulations, 2015. The signed copy was attached with the original submission but was resubmitted for abundant clarity and ease of verification.
Financial Results Details
Financial Year Ended: March 31, 2026
Balance Sheet Highlights (₹ in Lakhs):
- Total Assets: 2,167.05 (vs. 2,010.11 in FY2025)
- Total Equity: 1,593.00 (vs. 1,430.56 in FY2025)
- Property, plant and equipment: 103.44 (vs. 115.89 in FY2025)
- Inventories: 34.49 (vs. 27.16 in FY2025)
- Trade receivables: 64.08 (vs. 58.65 in FY2025)
- Cash and cash equivalents: 1.14 (vs. 2.88 in FY2025)
- Borrowings (Non-current): 425.61 (vs. 415.21 in FY2025)
- Borrowings (Current): 29.56 (vs. 40.90 in FY2025)
Profit and Loss Highlights (₹ in Lakhs):
- FY2026 Total Revenue: 288.48
- FY2026 Total Expenses: 288.48
- FY2026 Profit before tax: 219.73
- FY2026 Tax Expense: 57.29
- FY2026 Net profit: 162.44
- Earnings per share (Basic and Diluted): ₹27.07
Cash Flow Statement (₹ in Lakhs):
- Net cash from operating activities: (141.25)
- Net cash from investing activities: 142.78
- Net cash from financing activities: (3.26)
- Net change in cash and cash equivalents: (1.74)
Additional Notes
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 25th May, 2026
- Results prepared in accordance with Indian Accounting Standards (Ind-AS)
- Company has only one reportable operating segment (poly button manufacturing)
- Figures for quarter ended March 31, 2026 represent difference between audited full year and unaudited nine months ended December 31, 2025
- Statutory Auditors (Sanjeev Anand & Associates) expressed unmodified opinion on the financial results