Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33

Date of Board Meeting / Approval: October 30, 2026

Audit Opinion: Clean (Limited Review Report - No material misstatements found)

Auditor’s Comment: The auditor, D C Jariwala & Co., stated that based on their review, nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [₹ in Lakhs]

Standalone Results:

Revenue from Operations:

  • Q2 FY27: ₹2711.96 (Unaudited) | vs Q2 FY26: ₹2224.22 | +22% YoY
  • H1 FY27: ₹5155.67 (Unaudited) | vs H1 FY26: ₹4148.22 | +24% YoY

Total Income (I+II):

  • Q2 FY27: ₹2716.73
  • H1 FY27: ₹5165.65

Net Profit:

  • Q2 FY27: ₹287.98 (Unaudited) | vs Q2 FY26: ₹139.47 | +106% YoY
  • H1 FY27: ₹544.20 (Unaudited) | vs H1 FY26: ₹245.38 | +122% YoY

EPS [₹]:

  • Q2 FY27 (Basic & Diluted): ₹1.37
  • H1 FY27 (Basic & Diluted): ₹2.59

Other Equity:

  • As of September 30, 2026: ₹3192.05 (Unaudited) | vs March 31, 2026: ₹2766.57

Cash and Cash Equivalents:

  • As of September 30, 2026: ₹8.27 (Unaudited) | vs March 31, 2026: ₹1.15

Debt:

Total Borrowings (Non-Current + Current):

  • As of September 30, 2026: ₹3239.34 (Unaudited) [Non-Current: ₹1151.09 + Current: ₹2088.25]
  • As of March 31, 2026: ₹2774.76 (Audited) [Non-Current: ₹1185.27 + Current: ₹1589.49]

Segment-wise Performance [₹ in Lakhs]:

Segment Revenue:

1. Elevator Division:

  • Q2 FY27: ₹1905.77 | Q1 FY27: ₹1985.77 | Q2 FY26: ₹1752.50
  • H1 FY27: ₹3891.54 | H1 FY26: ₹3403.40

2. Steel Polishing Division:

  • Q2 FY27: ₹806.19 | Q1 FY27: ₹457.94 | Q2 FY26: ₹471.73
  • H1 FY27: ₹1264.13 | H1 FY26: ₹744.83

Segment Results (Profit/(Loss) Before Tax and Interest):

1. Elevator Division:

  • Q2 FY27: ₹341.14 | Q1 FY27: ₹814.22 | Q2 FY26: ₹803.61
  • H1 FY27: ₹1155.36 | H1 FY26: ₹1491.77

2. Steel Polishing Division:

  • Q2 FY27: ₹113.60 | Q1 FY27: ₹(397.92) | Q2 FY26: ₹(453.71)
  • H1 FY27: ₹(284.32) | H1 FY26: ₹(859.03)

Corporate Actions:

Dividend: Not Specified

Share Split/Bonus/Buyback: Not Specified

Capital Raising: Not Specified

Other Significant Information:

Major capex approvals: Not Specified

Entities included/excluded in consolidation: The company has no subsidiaries, associates, or joint ventures. Only standalone results are prepared.

Exceptional items: None reported for any period.

Change in accounting policy: Not Specified

Forward-looking guidance: Not Specified