Financial Performance - Standalone (Rs in Lakhs)

Quarter Ended 30th September 2026:

  • Net Sales/Income from Operations: ₹9,663.20
  • Other Operating Income: ₹40.89
  • Other Income: ₹1,100.33
  • Total Income: ₹10,804.42
  • Total Expenses: ₹10,609.16
  • Profit before tax: ₹195.26
  • Tax Expense: ₹241.06
  • Net Loss after tax: ₹(45.80)
  • Total Comprehensive Income: ₹345.79
  • Basic EPS: ₹(0.01)

Half Year Ended 30th September 2026:

  • Net Sales/Income from Operations: ₹15,447.33
  • Total Income: ₹16,740.91
  • Net Loss after tax: ₹(2,148.23)
  • Total Comprehensive Income: ₹(1,756.63)
  • Basic EPS: ₹(0.44)

Financial Performance - Consolidated (Rs in Lakhs)

Quarter Ended 30th September 2026:

  • Net Profit/(Loss) for the period: ₹334.89
  • Total Comprehensive Income: ₹726.48
  • Basic EPS: ₹0.07

Half Year Ended 30th September 2026:

  • Net Profit/(Loss) for the period: ₹101.15
  • Total Comprehensive Income: ₹492.74
  • Basic EPS: ₹0.02

Segment-wise Performance (Standalone)

Q2 FY2027 Revenue:

  • Tea: ₹5,780.61 lakh
  • Electrical-Kolkata: Not specified
  • Electrical-Chennai: ₹2,528.30 lakh
  • Engineering: ₹1,386.86 lakh
  • Unallocated: ₹8.33 lakh

Q2 FY2027 Segment Results (Profit/Loss before tax):

  • Tea: ₹(78.22) lakh
  • Electrical-Kolkata: ₹(19.83) lakh
  • Electrical-Chennai: ₹139.67 lakh
  • Engineering: ₹162.75 lakh

Emphasis of Matter from Auditors

1. Audit Trail System: Company has implemented "Audit Trail" features only for financial transactions, while MCA requires whole accounting system under audit trail. Significant manual intervention for consolidation creates higher audit risk.

2. Subsidiary Closure: Proposal for closure of wholly owned subsidiaries Yule Electrical Ltd. and Yule Engineering Ltd. submitted to Ministry of Heavy Industries on 4th January 2023.

3. Employee Benefit Liabilities: Delay in deposit of PF, DLI, PF Administration Charges, and payment of Gratuity and Leave Encashment as on 30th September 2026:

  • Provident Fund: ₹6,254.75 lakh
  • Gratuity: ₹1,892.50 lakh
  • Penalty/demurrage of ₹531.92 lakh for PF non-payment not accounted for

4. SEBI Penalty: Penalty of ₹71.41 lakh levied for non-compliance with SEBI LODR (Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11.11.2024):

  • Up to 31st March 2026: ₹60.73 lakh
  • Q1 June 2026: ₹5.31 lakh
  • Q2 September 2026: ₹5.37 lakh

Company has requested SEBI for waiver of penalty.

Other Matters

  • No agreement with subsidiaries Yule Engineering Limited and Yule Electrical Limited regarding repayment terms of advances amounting to ₹6.47 lakh and ₹7.89 lakh respectively
  • Subsidiary companies not considered going concerns as they have no significant transactions or operating activities
  • Reconciliation issue between Yule Electrical Limited and Yule Engineering Limited regarding ₹2.37 lakh loan

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

  • Total Assets: ₹53,345.78 lakh
  • Total Equity: ₹5,812.31 lakh
  • Total Liabilities: ₹47,533.47 lakh
  • Paid-up Equity Share Capital: ₹9,779.02 lakh (Face value ₹2 per share)

Cash Flow (Standalone H1 FY2027)

  • Net cash from operating activities: ₹102.57 lakh
  • Net cash from investing activities: ₹224.93 lakh
  • Net cash from financing activities: ₹54.85 lakh
  • Net increase in cash: ₹382.35 lakh