Desh Rakshak Aushdhalaya reported a net profit of ₹8.03 lakh for the quarter ended June 30, 2026, down from ₹9.59 lakh in the corresponding period of FY25. Revenue from operations fell 36% year-on-year to ₹82.83 lakh, compared to ₹129.99 lakh in Q1FY26.

The decline in top-line growth was accompanied by a significant reduction in expenses. Cost of materials consumed dropped to ₹8.22 lakh from ₹50.33 lakh in the prior year quarter. Employee benefits expense remained relatively stable at ₹22.89 lakh, while finance costs decreased slightly to ₹5.40 lakh from ₹5.41 lakh. Other expenses stood at ₹27.38 lakh, down from ₹28.58 lakh in the previous year.

Financial Performance

The company’s total revenue stood at ₹82.83 lakh for the quarter, with no other income recorded. In contrast, the previous quarter (Q4FY26) saw total revenue of ₹346.38 lakh, indicating a seasonal or operational variance between quarters. Year-to-date revenue for FY27 stands at ₹711.49 lakh, up from ₹630.38 lakh in the same period last year.

Earnings per share (basic) declined to ₹0.14 from ₹0.22 in the previous year. The company incurred no tax expense for the current quarter, whereas it had paid ₹0.00 in current tax and deferred tax in both periods, resulting in no tax impact on the bottom line. Paid-up equity share capital remains at ₹569.83 lakh, following a preferential allotment in September 2025.

What the Numbers Show

A notable divergence exists between revenue contraction and expense management. While revenue fell by approximately 36%, total expenses declined by nearly 38%, primarily due to a sharp reduction in cost of materials consumed. This suggests improved input cost efficiency or lower production volumes during the quarter. However, the proportional drop in profit indicates that fixed costs, such as employee benefits and depreciation, continue to weigh on margins when sales volumes are lower.

Corporate Developments

The Board of Directors approved the unaudited financial results on August 13, 2026. The company also noted the tripartite agreement with M/s. MAS Services Limited (former RTA) and M/s. Nivis Corpserve LLP (new RTA) dated June 20, 2026, regarding registrar and transfer agent services.

Statutory auditors Anil Jain & Co. issued an unmodified limited review report on the standalone financial results. The company raised ₹2.77 crore through a preferential allotment of equity shares in September 2025, which has been listed on the BSE since October 2025.

Desh Rakshak Aushdhalaya Limited finalised the transition of its Registrar and Share Transfer Agent (RTA) from M/s. MAS Services Limited to M/s. Nivis Corpserve LLP effective June 17, 2026, following the execution of a tripartite agreement on June 20, 2026. The company confirmed that the new RTA, Nivis Corpserve LLP, commenced operations on the effective date, while the former agent ceased activities simultaneously.

The Board of Directors had approved the proposal for the change in RTA during a meeting held on April 15, 2026. The transition was executed pursuant to Regulation 7 and Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, and Regulation 9A(1)(b) of the SEBI (Registrar to an Issue and Share Transfer Agent) Regulations, 1993.

As part of the handover process, the existing RTA transferred all records and data for the previous three years to the new RTA prior to the cutoff date. The company appointed an independent auditor to conduct a sample check of the records, and the existing RTA provided a No Objection Certificate for the shift. The capital reconciliation was carried out by the new RTA based on the data provided by the former agent.

The following table details the service providers involved in the transition:

Stakeholders have been requested to direct all correspondence relating to the company's securities to the new RTA at its registered office located at 03 Shankar Vihar, 2nd Floor, Vikas Marg, New Delhi 110092. The filing was submitted by Sohini Bansal, Company Secretary and Compliance Officer of Desh Rakshak Aushdhalaya Limited.