Financial Performance Highlights

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from Operations: ₹10,263.81 lakh (Q2 FY27) vs ₹8,727.05 lakh (Q2 FY26) vs ₹7,812.04 lakh (Q1 FY27)
  • Other Income: ₹7.50 lakh (Q2 FY27) vs ₹7.25 lakh (Q2 FY26) vs ₹7.64 lakh (Q1 FY27)
  • Total Income: ₹10,271.31 lakh (Q2 FY27) vs ₹8,734.30 lakh (Q2 FY26) vs ₹7,819.68 lakh (Q1 FY27)
  • Profit Before Tax: ₹233.80 lakh (Q2 FY27) vs ₹123.79 lakh (Q2 FY26) vs ₹102.32 lakh (Q1 FY27)
  • Total Tax Expense: ₹95.50 lakh (Q2 FY27) vs ₹69.74 lakh (Q2 FY26) vs ₹55.26 lakh (Q1 FY27)
  • Net Profit: ₹138.30 lakh (Q2 FY27) vs ₹54.05 lakh (Q2 FY26) vs ₹47.05 lakh (Q1 FY27)
  • Basic EPS: ₹1.28 (Q2 FY27) vs ₹0.50 (Q2 FY26) vs ₹0.44 (Q1 FY27)
  • Diluted EPS: ₹1.28 (Q2 FY27) vs ₹0.50 (Q2 FY26) vs ₹0.44 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹18,075.84 lakh (H1 FY27) vs ₹17,770.79 lakh (H1 FY26)
  • Other Income: ₹15.14 lakh (H1 FY27) vs ₹13.28 lakh (H1 FY26)
  • Total Income: ₹18,090.98 lakh (H1 FY27) vs ₹17,784.07 lakh (H1 FY26)
  • Profit Before Tax: ₹336.12 lakh (H1 FY27) vs ₹333.86 lakh (H1 FY26)
  • Total Tax Expense: ₹150.77 lakh (H1 FY27) vs ₹235.59 lakh (H1 FY26)
  • Net Profit: ₹185.35 lakh (H1 FY27) vs ₹98.27 lakh (H1 FY26)
  • Basic EPS: ₹1.72 (H1 FY27) vs ₹2.18 (H1 FY26) - Note: Previous year comparison shows higher EPS despite lower profit due to different share capital structure

Annual Comparison (FY26 Audited)

  • Revenue from Operations: ₹34,108.12 lakh (FY26)
  • Other Income: ₹34.99 lakh (FY26)
  • Total Income: ₹34,143.11 lakh (FY26)
  • Profit Before Exceptional Items and Tax: ₹509.79 lakh (FY26)
  • Exceptional Items: ₹113.82 lakh (FY26)
  • Profit Before Tax: ₹395.97 lakh (FY26)
  • Total Tax Expense: ₹303.79 lakh (FY26)
  • Net Profit: ₹92.18 lakh (FY26)
  • Basic EPS: ₹0.85 (FY26)

Expense Breakdown (Quarter Ended 30.09.2026)

  • Cost of materials consumed: ₹6,450.28 lakh
  • Changes in inventories: (₹380.25) lakh
  • Employee benefits expenses: ₹1,219.36 lakh
  • Finance costs: ₹335.01 lakh
  • Depreciation and amortization: ₹163.07 lakh
  • Other Expenses: ₹2,250.04 lakh
  • Total Expenses: ₹10,037.51 lakh

Balance Sheet Position (As at 30th Sept 2026 vs 31st Mar 2026)

Assets

  • Total Assets: ₹27,242.33 lakh (Sept 2026) vs ₹25,573.97 lakh (Mar 2026)
  • Non-current Assets: ₹8,012.66 lakh (Sept 2026) vs ₹8,170.34 lakh (Mar 2026)
  • Property plant & equipment: ₹7,482.35 lakh (Sept 2026) vs ₹7,758.13 lakh (Mar 2026)
  • Capital work in progress: ₹244.33 lakh (Sept 2026) vs ₹126.23 lakh (Mar 2026)
  • Right of use assets: ₹16.70 lakh (unchanged)
  • Investments: ₹6.30 lakh (unchanged)
  • Other financial assets: ₹250.00 lakh (unchanged)
  • Current Assets: ₹19,229.68 lakh (Sept 2026) vs ₹17,403.63 lakh (Mar 2026)
  • Inventories: ₹10,817.13 lakh (Sept 2026) vs ₹10,381.10 lakh (Mar 2026)
  • Trade receivables: ₹5,740.86 lakh (Sept 2026) vs ₹4,400.02 lakh (Mar 2026)
  • Cash & cash equivalents: ₹187.95 lakh (Sept 2026) vs ₹297.92 lakh (Mar 2026)
  • Bank balances other than cash: ₹527.41 lakh (Sept 2026) vs ₹579.83 lakh (Mar 2026)
  • Other financial assets: ₹517.16 lakh (Sept 2026) vs ₹518.09 lakh (Mar 2026)
  • Other current assets: ₹1,418.58 lakh (Sept 2026) vs ₹1,201.50 lakh (Mar 2026)

Equity and Liabilities

  • Total Equity: ₹5,269.88 lakh (Sept 2026) vs ₹5,084.53 lakh (Mar 2026)
  • Equity share capital: ₹539.40 lakh (unchanged, face value ₹5 each)
  • Other equity: ₹4,730.48 lakh (Sept 2026) vs ₹4,545.13 lakh (Mar 2026)
  • Non-current Liabilities: ₹5,369.28 lakh (Sept 2026) vs ₹4,442.88 lakh (Mar 2026)
  • Borrowings: ₹3,948.14 lakh (Sept 2026) vs ₹3,139.42 lakh (Mar 2026)
  • Provisions: ₹447.51 lakh (Sept 2026) vs ₹428.25 lakh (Mar 2026)
  • Deferred tax liability: ₹973.62 lakh (Sept 2026) vs ₹875.22 lakh (Mar 2026)
  • Current Liabilities: ₹16,603.17 lakh (Sept 2026) vs ₹16,046.55 lakh (Mar 2026)
  • Trade payables: ₹6,763.80 lakh (Sept 2026) vs ₹6,118.14 lakh (Mar 2026)
  • Outstanding dues to micro and small enterprises: ₹80.73 lakh (Sept 2026) vs ₹137.74 lakh (Mar 2026)
  • Outstanding dues to other enterprises: ₹8,127.82 lakh (Sept 2026) vs ₹8,015.63 lakh (Mar 2026)
  • Other financial liabilities: ₹788.77 lakh (Sept 2026) vs ₹928.21 lakh (Mar 2026)
  • Short term provisions: ₹759.27 lakh (Sept 2026) vs ₹807.30 lakh (Mar 2026)
  • Current tax liabilities: ₹15.39 lakh (unchanged)
  • Other current liabilities: ₹67.39 lakh (Sept 2026) vs ₹24.14 lakh (Mar 2026)

Cash Flow Statement (Half Year Ended 30th Sept 2026)

  • Net Profit for period: ₹185.35 lakh
  • Cash from Operating Activities: Negative ₹807.24 lakh
  • Major working capital movements: Trade receivables increased by ₹1,340.84 lakh, inventories increased by ₹436.03 lakh
  • Cash from Investing Activities: Negative ₹151.15 lakh
  • Payment for purchase of PPE: ₹166.29 lakh
  • Cash from Financing Activities: Positive ₹796.01 lakh
  • Proceeds from long-term borrowings: ₹808.73 lakh
  • Proceeds from working capital finance: ₹645.67 lakh
  • Finance cost paid: ₹658.38 lakh
  • Net decrease in cash and cash equivalents: ₹162.38 lakh
  • Cash and cash equivalents at end of period: ₹715.36 lakh

Business Segment Information

The Company is engaged in the business of "Automotive Components" and has only one reportable segment in accordance with Ind AS 108 "Operating Segments".