Key Quantitative Figures - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27)

  • Revenue from Operations: ₹19,978.60
  • Other Income: ₹248.10
  • Total Income: ₹20,226.70
  • Total Expenses: ₹18,517.81
  • Profit Before Tax: ₹1,708.88
  • Total Tax Expense: ₹441.16 (Current Tax: ₹438.50, Deferred Tax: ₹2.66)
  • Profit for the Period: ₹1,267.72
  • Other Comprehensive Income: ₹44.79
  • Total Comprehensive Income: ₹1,312.51
  • Basic & Diluted EPS: ₹3.59 (not annualized)

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue from Operations: ₹41,252.05
  • Other Income: ₹478.52
  • Total Income: ₹41,730.58
  • Profit Before Tax: ₹3,882.31
  • Profit for the Period: ₹2,883.89
  • Total Comprehensive Income: ₹2,884.19
  • Basic & Diluted EPS: ₹8.17 (not annualized)

Comparative Figures (Quarter Ended September 30, 2025 - Q2 FY26)

  • Revenue from Operations: ₹19,760.39
  • Profit for the Period: ₹1,402.56
  • Basic & Diluted EPS: ₹3.97

Key Quantitative Figures - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27)

  • Revenue from Operations: ₹23,815.54
  • Other Income: ₹131.49
  • Total Revenue: ₹23,947.02
  • Profit Before Tax: ₹1,920.30 (after share of loss from associates of ₹25.32)
  • Profit for the Period: ₹1,364.00
  • Profit Attributable to Owners: ₹1,366.65
  • Total Comprehensive Income: ₹1,417.74
  • Total Comprehensive Income Attributable to Owners: ₹1,420.39
  • Basic & Diluted EPS: ₹3.87 (not annualized)

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue from Operations: ₹48,287.56
  • Profit for the Period: ₹3,138.41
  • Profit Attributable to Owners: ₹3,144.56
  • Basic & Diluted EPS: ₹8.91 (not annualized)

Capital Structure

  • Paid-up Equity Share Capital: ₹1,764.33 Lakhs (Face Value ₹5/- each)
  • Standalone Reserves (as of March 31, 2026): ₹41,441.71 Lakhs
  • Consolidated Reserves (as of March 31, 2026): ₹46,597.57 Lakhs

Balance Sheet Highlights (Standalone as of September 30, 2026)

  • Total Assets: ₹67,774.70 Lakhs (Previous year end: ₹65,441.16 Lakhs)
  • Total Equity: ₹45,649.14 Lakhs
  • Non-Current Liabilities: ₹4,328.37 Lakhs
  • Current Liabilities: ₹17,797.18 Lakhs
  • Inventories: ₹13,532.32 Lakhs
  • Trade Receivables: ₹14,495.04 Lakhs
  • Cash and Cash Equivalents: ₹1,585.39 Lakhs

Cash Flow Statement (Standalone H1 FY27)

  • Net Cash from Operating Activities: ₹2,689.17 Lakhs
  • Net Cash Used in Investing Activities: ₹(5,609.84) Lakhs (primarily due to payments for property, plant & equipment of ₹2,552.08 Lakhs and deposits of ₹3,104.26 Lakhs)
  • Net Cash Used in Financing Activities: ₹(1,514.68) Lakhs (includes dividend paid of ₹441.08 Lakhs)
  • Net Decrease in Cash: ₹(4,435.35) Lakhs

Board and Audit Details

  • Board Meeting Date: October 28, 2026
  • Meeting Time: 12:30 p.m. to 2:00 p.m.
  • Results approved by the Board of Directors and reviewed by the Audit Committee.
  • Limited Review Report issued by Statutory Auditors, Manubhai & Shah LLP (Firm Regn. No.: 106041W/W100136).
  • The auditors concluded that nothing has come to their attention to believe the results contain any material misstatement.

Subsidiaries and Associates

The consolidated results include:

  • Subsidiaries: 20 Microns Nano Minerals Limited, 20 MCC Private Limited, 20 Microns SDN BHD, 20 Microns FZE, Shree Shrest Minerals, 20 Microns Vietnam Limited, Goh Teik Lim Quarry SDN BHD, IQ Marble SDN BHD, Guizhou 20 Microns International Trading co., Ltd.
  • Associates: Dorfner 20 Microns Private Limited, Seivert 20 Microns Building Materials Private Limited.

The review report notes that the interim financial results of certain subsidiaries and associates were not reviewed by their auditors but were certified by management and were not considered material to the Group.

Exceptional Items

A prior period exceptional item of ₹3.30 Lakhs (for H1 FY26) is noted, pertaining to "Labour Claims Settlement" for old claims filed under Section 33C(2) in the Labour Court and Section 17B in the High Court regarding disputes on wages and benefits.

Additional Information

  • The company primarily operates in the Micronised Minerals segment.
  • The financial results are prepared in accordance with Ind AS 34.
  • Previous period figures have been reclassified/regrouped where necessary.
  • The results and related documents are available on the company's website www.20microns.com.