Summary of Key Information:

ISIN Code: INE758C01029

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

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to SEBI LODR Regulations

Audit Opinion:

The unaudited financial results were subjected to a limited review by the statutory auditors, SCV & Co. LLP. The review reports state that nothing has come to their attention that causes them to believe that the accompanying statements contain any material misstatement. The opinion is clean/unmodified for both standalone and consolidated results.

Key Financial Highlights [Unit: ₹ Lakhs]:

Standalone Results:

Quarter ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹1,463.66 Lakhs (Q2 FY26: ₹1,177.29 Lakhs | +24.3% YoY)
  • Total Income: ₹1,477.82 Lakhs (Q2 FY26: ₹1,192.07 Lakhs)
  • Net Profit: ₹55.86 Lakhs (Q2 FY26: ₹79.05 Lakhs | -29.3% YoY)
  • EPS: ₹8.34 (Basic and Diluted) (Q2 FY26: ₹11.80)

Half Year ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹2,589.47 Lakhs (H1 FY26: ₹2,182.17 Lakhs | +18.7% YoY)
  • Total Income: ₹2,619.37 Lakhs (H1 FY26: ₹2,213.02 Lakhs)
  • Net Profit: ₹67.28 Lakhs (H1 FY26: ₹130.16 Lakhs | -48.3% YoY)
  • EPS: ₹10.04 (Basic and Diluted) (H1 FY26: ₹19.43)

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

  • Paid-up Equity Capital: ₹1,339.75 Lakhs
  • Other Equity: ₹21,099.19 Lakhs
  • Total Equity: ₹21,233.17 Lakhs
  • Total Assets: ₹47,744.76 Lakhs

Consolidated Results:

Quarter ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹1,463.66 Lakhs (Q2 FY26: ₹1,177.29 Lakhs | +24.3% YoY)
  • Total Income: ₹1,477.82 Lakhs (Q2 FY26: ₹1,192.07 Lakhs)
  • Net Profit: ₹56.09 Lakhs (Q2 FY26: ₹78.57 Lakhs | -28.6% YoY)
  • EPS: ₹8.37 (Basic and Diluted) (Q2 FY26: ₹11.73)
  • Share of Profit/(Loss) from Joint Venture: ₹17.96 Lakhs (Profit)

Half Year ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹2,589.47 Lakhs (H1 FY26: ₹2,182.17 Lakhs | +18.7% YoY)
  • Total Income: ₹2,619.37 Lakhs (H1 FY26: ₹2,213.02 Lakhs)
  • Net Profit: ₹67.47 Lakhs (H1 FY26: ₹129.78 Lakhs | -48.0% YoY)
  • EPS: ₹9.92 (Basic and Diluted) (H1 FY26: ₹19.37)
  • Share of Profit/(Loss) from Joint Venture: ₹(89.25) Lakhs (Loss)

Consolidated Balance Sheet (as of September 30, 2026):

  • Paid-up Equity Capital: ₹1,339.75 Lakhs
  • Other Equity: ₹21,090.39 Lakhs
  • Total Equity: ₹21,224.34 Lakhs
  • Total Assets: ₹47,753.60 Lakhs

Segment-wise Performance:

The Group's business activity falls within a single reportable business segment, i.e., civil construction activities. There are no other reportable segments.

Corporate Actions:

  • The Board declared an Interim Dividend of ₹0.40 (20%) per equity share of face value ₹2/- for the financial year 2026-27.
  • The dividend payout is subject to the approval of shareholders.

Other Significant Information:

Entities in Consolidation:

The Consolidated Financial Results include the results of Ahluwalia Contracts (India) Limited and its 5 wholly-owned subsidiaries and 1 joint venture (ACIL-RCPL JV).

The figures for the corresponding previous period/year have been regrouped/rearranged, wherever necessary, to make them comparable.