Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Clean [No qualifications or modifications mentioned in Limited Review Report]

Auditor’s Comment:

The Limited Review Report from Narinder Kumar and Company, Chartered Accountants, states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement."

Key Financial Highlights [in ₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹653.70
  • Total Income: ₹656.85
  • Net Profit: ₹51.10
  • EPS: ₹0.02 (Basic and Diluted)

Quarter Ended September 30, 2025 (Comparison):

  • Revenue from Operations: ₹317.35
  • Total Income: ₹318.83
  • Net Profit: ₹93.21
  • EPS: ₹0.08

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,288.60
  • Total Income: ₹1,294.45
  • Net Profit: ₹94.28

Half Year Ended September 30, 2025 (Comparison):

  • Revenue from Operations: ₹630.03
  • Total Income: ₹637.96
  • Net Profit: ₹171.35

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹1,823.78
  • Total Income: ₹1,847.96
  • Net Profit: ₹432.19

Other Equity:

  • September 30, 2026: ₹362.49
  • March 31, 2026: ₹344.49

Cash and Cash Equivalents:

  • September 30, 2026: ₹28.12
  • March 31, 2026: ₹41.90

Debt:

Current Borrowings:

  • September 30, 2026: ₹262.80
  • March 31, 2026: ₹162.23

Non-Current Borrowings:

  • September 30, 2026: ₹65.16
  • March 31, 2026: ₹15.40

Statement of Assets and Liabilities [in ₹ Lakhs]:

Assets as of September 30, 2026:

  • Total Assets: ₹1,321.80
  • Non-Current Assets: ₹511.01
  • Property, Plant and Equipment: ₹325.52
  • Capital Work In Progress: ₹0.00
  • Intangible Assets Under Development: ₹3.00
  • Financial Assets (Investments): ₹150.00
  • Other Non-Current Asset: ₹28.09
  • Deferred Tax Asset: ₹5.10
  • Current Assets: ₹810.79
  • Inventories: ₹303.04
  • Trade Receivables: ₹222.00
  • Cash & Cash Equivalent: ₹28.12
  • Loans: ₹160.28
  • Other Financial Asset: ₹5.36
  • Other Current Asset: ₹88.80

Liabilities as of September 30, 2026:

  • Total Equity and Liabilities: ₹1,321.80
  • Equity: ₹576.26
  • Equity Share Capital: ₹311.10
  • Other Equity: ₹362.49
  • Non-Current Liabilities: ₹71.51
  • Financial Liabilities (Borrowings): ₹65.16
  • Employee Benefit Obligations: ₹3.03
  • Deferred Tax Liability: ₹3.32
  • Current Liabilities: ₹673.99
  • Financial Liabilities (Borrowings): ₹262.80
  • Trade Payables: ₹468.61
  • Other Financial Liabilities: ₹89.14
  • Employee Benefit Obligations: ₹1.19
  • Other Current Liabilities: ₹33.17
  • Current tax liabilities: ₹17.75

Cash Flow Statement for Half Year Ended September 30, 2026 [in ₹ Lakhs]:

  • Cash Flow from Operating Activities: ₹(529.00)
  • Cash Flow from Investing Activities: ₹(1,287.35)
  • Cash Flow from Financing Activities: ₹1,802.57
  • Net increase in cash & Cash Equivalents: ₹(13.78)
  • Cash and Cash equivalents at beginning: ₹41.90
  • Cash & Cash Equivalents at end: ₹28.12

Other Significant Information:

Not Specified

Corporate Actions:

Not Specified