Delaplex Limited reported a consolidated net profit of ₹721.77 lakh for the half-year ended September 30, 2025, driven by a rise in revenue from operations to ₹3,717.75 lakh. The company's Board of Directors approved the standalone and consolidated unaudited financial results for the period on November 14, 2025, confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The financial performance reflects a total income of ₹3,903.38 lakh for the consolidated entity. On a standalone basis, the company recorded a net profit of ₹495.11 lakh on revenue from operations of ₹3,057.75 lakh. Jodh Joshi and Co., Chartered Accountants, issued a limited review report stating that nothing came to their attention to suggest the results contained material misstatements.

Financial Highlights

The following table outlines the key financial metrics for the half-year ended September 30, 2025, compared to the previous period:

IPO Proceeds Utilization

The company submitted a statement confirming there were no deviations or variations in the utilization of Initial Public Offer (IPO) proceeds during the half-year ended September 30, 2025. The total amount raised through the IPO was ₹46,08,00,000, comprising a fresh issue of ₹34,56,00,000 and an offer for sale of ₹11,52,00,000. The Audit Committee reviewed the utilization and confirmed that funds were used for the purposes stated in the prospectus.

The disclosure regarding the utilization of issue proceeds was submitted in the format prescribed by SEBI. The company also clarified that comparative figures in the financial statements have been disclosed in compliance with Schedule III of the Companies Act, 2013 and Indian Accounting Standards.

Auditor's Declaration

Pursuant to Regulation 33(3)(d) of the SEBI Listing Regulations, Delaplex declared that the auditor's report on the standalone and consolidated financial statements is unmodified and without any qualification. The statutory auditor, Jodh Joshi and Co., holds a valid peer review certificate issued by the Peer Review Board of ICAI.

Delaplex Limited has appointed M/s. P V B & Company as its internal auditor effective from the financial year 2025-26. The Board of Directors approved the appointment on June 15, 2026, following a recommendation from the Audit Committee. The firm will serve in this capacity from FY 2025-26 onwards.

The appointment was disclosed to the National Stock Exchange of India Limited in compliance with Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure also references SEBI Circular No. SEBI/HO/CFD/CFDPoD1/P/CIR/2023/123 dated July 13, 2023.

M/s. P V B & Company is a Nagpur-based practicing Chartered Accountant firm. The firm offers services in audit and assurance, tax and regulatory, transaction advisory, and consulting. It brings extensive experience in auditing and finance, with a focus on the regulatory and commercial environment of its clientele.

The disclosure confirms that the firm is not related to any Director or Key Managerial Personnel of the company. This ensures independence in the internal audit function. The appointment was formally communicated by CS Manishraj Bhatt, the Company Secretary cum Compliance Officer.

Details of Appointment