Key Financial Figures - Standalone (₹ Lakhs)

Quarterly Performance (Q2 FY27):

  • Income from operations: ₹1,137.41 (vs ₹1,100.31 in Q2 FY26)
  • Other income: ₹123.10 (vs ₹30.80 in Q2 FY26)
  • Total income: ₹1,260.50 (vs ₹1,131.11 in Q2 FY26)
  • Profit before tax: ₹144.11 (vs ₹161.37 in Q2 FY26)
  • Tax expense: ₹20.18 (Current tax: ₹27.02, Deferred tax: ₹-6.84)
  • Profit for the period: ₹123.92 (vs ₹142.91 in Q2 FY26)
  • Basic EPS: ₹0.39 (vs ₹0.45 in Q2 FY26)

Half-Yearly Performance (H1 FY27):

  • Income from operations: ₹1,866.25 (vs ₹1,533.49 in H1 FY26)
  • Other income: ₹289.13 (vs ₹181.57 in H1 FY26)
  • Total income: ₹2,155.38 (vs ₹1,715.06 in H1 FY26)
  • Profit before tax: ₹317.69 (vs ₹275.82 in H1 FY26)
  • Tax expense: ₹73.99 (Current tax: ₹55.76, Earlier tax: ₹0.25, Deferred tax: ₹17.98)
  • Profit for the period: ₹243.70 (vs ₹216.04 in H1 FY26)
  • Basic EPS: ₹0.77 (vs ₹0.68 in H1 FY26)

Key Financial Figures - Consolidated (₹ Lakhs)

Quarterly Performance (Q2 FY27):

  • Income from operations: ₹1,138.37 (vs ₹1,170.11 in Q2 FY26)
  • Other income: ₹119.52 (vs ₹30.70 in Q2 FY26)
  • Total income: ₹1,257.88 (vs ₹1,200.81 in Q2 FY26)
  • Share of loss from associate: ₹-5.28 (vs profit of ₹4.22 in Q2 FY26)
  • Profit before tax: ₹131.60 (vs ₹243.76 in Q2 FY26)
  • Tax expense: ₹23.06 (Current tax: ₹27.24, Deferred tax: ₹-4.18)
  • Profit for the period: ₹108.54 (vs ₹214.79 in Q2 FY26)
  • Attributable to owners: ₹110.11 (vs ₹216.05 in Q2 FY26)
  • Basic EPS: ₹0.34 (vs ₹0.68 in Q2 FY26)

Half-Yearly Performance (H1 FY27):

  • Income from operations: ₹1,866.91 (vs ₹1,603.74 in H1 FY26)
  • Other income: ₹283.56 (vs ₹170.39 in H1 FY26)
  • Total income: ₹2,150.47 (vs ₹1,774.14 in H1 FY26)
  • Share of loss from associate: ₹-5.28
  • Profit before tax: ₹350.50 (vs ₹336.91 in H1 FY26)
  • Tax expense: ₹86.71 (Current tax: ₹63.04, Earlier tax: ₹0.25, Deferred tax: ₹23.42)
  • Profit for the period: ₹263.80 (vs ₹273.88 in H1 FY26)
  • Attributable to owners: ₹265.37 (vs ₹275.14 in H1 FY26)
  • Basic EPS: ₹0.83 (vs ₹0.86 in H1 FY26)

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

  • Total assets: ₹5,662.30 lakhs (vs ₹5,076.47 lakhs as at March 31, 2026)
  • Inventories: ₹1,375.46 lakhs (vs ₹949.11 lakhs)
  • Trade receivables: ₹1,048.44 lakhs (vs ₹1,631.30 lakhs)
  • Investments: ₹1,239.85 lakhs (current) + ₹183.87 lakhs (non-current) (vs ₹848.72 + ₹116.34 lakhs)
  • Equity share capital: ₹1,588.52 lakhs (unchanged)
  • Other equity: ₹2,165.97 lakhs (vs ₹1,963.56 lakhs)

Cash Flow Highlights (Standalone H1 FY27)

  • Net cash from operating activities: ₹350.33 lakhs (vs ₹-281.01 lakhs in FY26)
  • Net cash used in investing activities: ₹-435.51 lakhs (vs ₹530.61 lakhs in FY26)
  • Net cash from financing activities: ₹76.62 lakhs (vs ₹-89.96 lakhs in FY26)
  • Net decrease in cash: ₹-8.56 lakhs
  • Cash and cash equivalents at end: ₹319.85 lakhs (vs ₹328.41 lakhs)

Associate Entity Disclosure

The company has an ongoing dispute concerning its 30% investment (₹3 lakhs) in Enerqual Technology Private Limited. Due to the dispute, management cannot obtain sufficient financial information from the associate for the period ended September 30, 2026. The impact has not been included in consolidated results. Auditors emphasized this matter but did not modify their opinion, noting the dispute is not expected to have material impact.

Subsidiaries Included in Consolidation

  • Faradigm Ultracapacitors Private Limited
  • AIC-Aartech Solonics Private Limited

Meeting Details

Board meeting held on November 14, 2026, from 14:30 to 16:40 at Registered Office: E-2157, "Ashirwad", Arera Colony, Bhopal-462016 (M.P.)