Financial Results Overview

Quarter Ended September 30, 2026:

  • Revenue from Operations: Rs 1626.09 lakh
  • Other Income: Rs 33.48 lakh
  • Total Income: Rs 1659.57 lakh
  • Total Expenses: Rs 1563.30 lakh
  • Profit Before Tax: Rs 96.27 lakh
  • Current Tax: Rs 11.03 lakh
  • Profit After Tax: Rs 85.24 lakh
  • Earnings Per Share: Rs 0.72

Half Year Ended September 30, 2026:

  • Revenue from Operations: Rs 2944.72 lakh
  • Other Income: Rs 71.83 lakh
  • Total Income: Rs 3016.55 lakh
  • Total Expenses: Rs 2972.72 lakh
  • Profit Before Tax: Rs 43.83 lakh
  • Current Tax: Rs 11.03 lakh
  • Profit After Tax: Rs 32.80 lakh
  • Earnings Per Share: Rs 0.28

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: Rs 6551.21 lakh
  • Non-Current Assets: Rs 1149.42 lakh (Property, Plant and Equipment: Rs 759.14 lakh; Property held as Investment: Rs 390.28 lakh)
  • Current Assets: Rs 5401.79 lakh (Inventories: Rs 1199.24 lakh; Investments: Rs 250.00 lakh; Trade Receivables: Rs 1521.33 lakh; Cash and cash equivalents: Rs 218.72 lakh; Other balances with banks: Rs 653.51 lakh; Other financial assets: Rs 947.12 lakh; Other Current Assets: Rs 611.87 lakh)
  • Total Equity: Rs 5432.64 lakh (Share Capital: Rs 1230.91 lakh; Other Equity - Reserves and Surplus: Rs 4201.73 lakh)
  • Total Liabilities: Rs 1118.57 lakh (Non-current liabilities: Rs 64.28 lakh; Current liabilities: Rs 1054.30 lakh)

Segment Performance

Electronic Security Systems Segment:

  • Q2 FY27 Revenue: Rs 1623.76 lakh
  • Q2 FY27 Segment Result: Rs 205.68 lakh
  • Capital Employed: Rs 1821.81 lakh

Solar Project Segment:

  • Q2 FY27 Revenue: Rs 2.33 lakh
  • Q2 FY27 Segment Result: Rs -13.45 lakh (loss)
  • Capital Employed: Rs 966.92 lakh

Cash Flow Statement (Six months ended September 30, 2026)

  • Net Cash from Operating Activities: Rs 88.08 lakh
  • Net Cash used in Investing Activities: Rs -5.79 lakh
  • Net Cash used in Financing Activities: Rs -48.35 lakh
  • Net Increase in Cash and Cash Equivalents: Rs 35.94 lakh
  • Opening Cash Balance: Rs 182.78 lakh
  • Closing Cash Balance: Rs 218.72 lakh

Management Changes

The Board approved the appointment of Shri S Balamurali as Chief Financial Officer and Key Managerial Person with effect from November 15, 2026, in addition to his existing role as Company Secretary & Compliance Officer. This follows the retirement of existing CFO Shri Vinaya Chand P upon attaining the age of superannuation at close of business hours on November 14, 2026.

Mr. S. Balamurali is a qualified Company Secretary with nearly 30 years of corporate experience in professional accounting, finance, taxation, compliance, and corporate governance affairs. There is no change in his existing remuneration consequent upon this appointment.

Additional Information

The company has hived off its Solar Division but continues segment reporting for both Electronic Security Systems and Solar Division pending completion of existing solar projects.

Other income includes interest on deposits, foreign exchange gain, and rental income received from property investments.

The company does not have any material subsidiary nor does it control any other entity within the meaning of IndAS 110.