Board approves unaudited standalone Q2 and H1 results; auditors' limited review carries no qualification
Board approved the unaudited standalone results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 1568.11 | 504.54 | +211% | 905.84 | +73.1% |
| Total income | 1601.89 | 538.64 | +197% | 936.12 | +71.1% |
| Profit before tax | 130.68 | 4.64 | — | 96.98 | +34.7% |
| Profit after tax | 100.18 | 3.64 | — | 71.98 | +39.2% |
| Total comprehensive income | 100.18 | 3.64 | — | 71.98 | +39.2% |
| Basic EPS | 1.52 | 0.05 | — | 1.08 | +40.7% |
- Total income
- Latest 1601.89; Year ago 538.64 (+197%); Prev qtr 936.12 (+71.1%)
- Profit after tax
- Latest 100.18; Year ago 3.64; Prev qtr 71.98 (+39.2%)
- Period
- Un Audited 30.09.2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- Advance given to purchase property at Gurugram, Haryana, earlier shown as Long Term Advances; possession received during the current year and now disclosed as Investment property.
- No subsidiary/associate/joint venture company(ies); hence only Standalone financials are provided.
What the board approved
The board met on 29 October 2026 and approved the company's unaudited standalone financial results for the quarter and half year ended 30 September 2026. The audit committee reviewed the results before the board approved them. The numbers are provisional and prepared under Ind AS, and the company also shared a statement of assets and liabilities and a statement of cash flow.
The quarter, standalone (figures as printed, Rs. in Lacs)
- Revenue from operations: 1568.11 for the quarter, against 504.54 in the same quarter a year earlier
- Total income: 1601.89
- Profit for the period: 100.18, against 3.64 a year earlier
- Basic earning per equity share: 1.52 for the quarter
The company's main business is export of glass beads, handicrafts and related items.
The half year, standalone (Rs. in Lacs)
- Revenue from operations: 2473.95
- Profit for the period: 172.16
Auditor's review
The statutory auditors, G D Dubey & Associates, Chartered Accountants, carried out a limited review of the results. Their report states that nothing came to their attention that causes them to believe the statement contains any material misstatement or fails to disclose what the listing rules require. The company stated that the auditors made no qualification or adverse remark. A limited review is based mainly on enquiries and analytical procedures, gives less assurance than a full audit, and the auditors do not express an audit opinion.
Other points in the update
- No complaint was received from shareholders, SEBI or others during the quarter, and no complaint was pending unresolved as on 30.09.2026.
- All the company's items fall in one segment, so segment-wise reporting is not applicable.
- The advance given to purchase the property at Gurugram, Haryana, was shown earlier as a long-term advance under non-current assets; possession of the property was received during the current reporting year and it is now disclosed as investment property.
- There is no subsidiary, associate or joint venture, so only standalone financials are provided.
- The formats for deviation or variation in issue proceeds and for outstanding default on loans and debt securities are marked not applicable.
How to read this
This is a routine quarterly results update: the board approved the numbers, the auditors completed a limited review, and the results carry no qualification or adverse remark. For a reader tracking the business, the useful comparison is the printed line items above against the same periods last year, viewed along with the profit figures and the one-segment nature of the business.
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More numbers
- Revenue from operations – half year (Rs. in Lacs)2473.95
- Profit for the period – half year (Rs. in Lacs)172.16
- Total income, latest quarter1601.89 (Rs in Lacs)
- Total income, year-ago quarter538.64 (Rs in Lacs)
- Total income, previous quarter936.12 (Rs in Lacs)
- Total comprehensive income, latest quarter100.18 (Rs in Lacs)
- Total comprehensive income, year-ago quarter3.64 (Rs in Lacs)
- Total comprehensive income, previous quarter71.98 (Rs in Lacs)
- Profit after tax, latest quarter100.18 (Rs in Lacs)
- Profit after tax, year-ago quarter3.64 (Rs in Lacs)
- Profit after tax, previous quarter71.98 (Rs in Lacs)
- Revenue from operations, latest quarter1568.11 (Rs in Lacs)
- Revenue from operations, year-ago quarter504.54 (Rs in Lacs)
- Revenue from operations, previous quarter905.84 (Rs in Lacs)
- Profit before tax, latest quarter130.68 (Rs in Lacs)
- Profit before tax, year-ago quarter4.64 (Rs in Lacs)
- Profit before tax, previous quarter96.98 (Rs in Lacs)
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