[!NOTE]
Month-by-month and party-by-party breakdown for FY 2025-26. Figures in ₹.
| Month | Sales | Purchases |
|---|---|---|
| Apr 2025 | ₹17.0 L | ₹4.3 L |
| May 2025 | ₹28.0 L | ₹11.9 L |
| Jun 2025 | ₹10.2 L | ₹20.1 L |
| Jul 2025 | ₹26.5 L | ₹34.6 L |
| Aug 2025 | ₹29.3 L | ₹8.5 L |
| Sep 2025 | ₹22.9 L | ₹13.1 L |
| Oct 2025 | ₹21.7 L | ₹14.9 L |
| Nov 2025 | ₹35.0 L | ₹9.4 L |
| Dec 2025 | ₹37.1 L | ₹13.2 L |
| Jan 2026 | ₹31.0 L | ₹8.5 L |
| Feb 2026 | ₹29.4 L | ₹13.1 L |
| Mar 2026 | ₹35.7 L | ₹7.9 L |
Pattern: Sales build steadily into a strong Nov–Mar peak. Purchases are lumpy and front-loaded (big stock-up in Jun–Jul ahead of the busy season). June is the weakest sales month; July the heaviest buying month.
| Bill size | % of bills | % of revenue |
|---|---|---|
| ₹50,000+ | 2.6% (85 bills) | 30.3% |
| Under ₹5,000 | 56.5% (1,845 bills) | 12.1% |
A small number of large corporate/institutional orders carry the business. Walk-in retail is high-effort, low-yield by comparison.
| Customer | Sales |
|---|---|
| Cash / walk-in (combined) | ₹56.5 L |
| Hornet Aerospace Pvt Ltd | ₹14.9 L |
| Akshar Yoga Kendraa | ₹13.8 L |
| Bajaj Finance Limited | ₹6.7 L |
| Lakshyan Academy of Sports | ₹4.8 L |
| KIADB | ₹3.8 L |
| YOS Sports & Entertainment | ₹3.3 L |
| Sarevsh Multi Plast India | ₹3.0 L |
| RouteToMarket Media India | ₹2.8 L |
| Neev Trust | ₹2.4 L |
| Suman TV | ₹2.2 L |
| Anubhuti Welfare Foundation | ₹2.0 L |
| HSBC Bank | ₹2.0 L |
Read: A healthy mix of aerospace/corporate, sports academies, banks/NBFCs, government bodies (KIADB), media houses, trusts/NGOs and education. No single account dominates — the top credit customer is ~4.6% of sales.
| Supplier | Purchases |
|---|---|
| Gupta Industries | ₹27.6 L |
| Mutha | ₹25.5 L |
| Gilson Industries | ₹13.4 L |
| Govindji Rajshree | ₹13.2 L |
| Mohan Handicrafts | ₹9.8 L |
| MD Enterprises | ₹8.1 L |
| Gift Art Gallery | ₹7.6 L |
| Madar Enterprises | ₹6.2 L |
| Mutha Collections | ₹5.3 L |
| AK Handicraft (Deepu) | ₹4.8 L |
Read: Top 2 suppliers (Gupta + Mutha) account for ~₹53 L — about a third of all stock. Worth formalising volume terms / credit with them, and de-risking single-source dependency on key SKUs.
Receipts totalled ₹2.65 Cr, payments ₹3.05 Cr. Payments exceeded receipts largely due to owner drawings (₹69 L) and stock build-up. December was the biggest month on both sides (₹38.6 L in, ₹44.2 L out). The Jun–Jul stock-up months ran cash-negative — a recurring squeeze to plan financing around.
Output GST collected: ₹14.1 L, split mainly across 18% (corporate awards) and 12% lines, plus some IGST on out-of-state sales. Several sales recorded under plain "Order"/"GST Sales" lines — standardising rate tagging will make filing cleaner and reduce audit risk.