Summary of Key Information:

Reporting Period: Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Audit Opinion:

Unmodified opinion issued by Statutory Auditors M/s. S.C. Bose & Co., Chartered Accountants (Firm Registration Number - 004840S) on both standalone and consolidated financial results for the financial year ended March 31, 2026.

Auditor's Comment: No qualifications or modifications noted in the audit report.

Key Financial Highlights [Rs. in Lakhs]:

Consolidated Results:

Quarter Ended March 31, 2026 (Audited):

  • Revenue from Operations: 12,404
  • Total Income: 12,455
  • Net Profit/(Loss) for the period: 165
  • EPS (Basic & Diluted): (0.30)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: 45,521
  • Total Income: 45,691
  • Net Profit/(Loss) for the period: (2,631) [Improved from (8,122) in FY25]
  • EPS (Basic & Diluted): (9.80)
  • Other Equity: 33,967
  • Cash and Cash Equivalents: 50

Consolidated Balance Sheet as at March 31, 2026:

  • Total Assets: 91,458
  • Total Equity: 24,480
  • Non-current liabilities: 35,436
  • Current liabilities: 11,542
  • Borrowings (Non-current + Current): 27,730

Standalone Results:

Quarter Ended March 31, 2026 (Audited):

  • Revenue from Operations: 4,578
  • Total Income: 4,578
  • Net Profit/(Loss) for the period: (351)
  • EPS (Basic & Diluted): (1.19)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: 31,020
  • Total Income: 31,020
  • Net Profit/(Loss) for the period: (10,396) [Includes exceptional item: Loss on Sale of Investment of 7,996]
  • EPS (Basic & Diluted): (35.39)
  • Other Equity: 24,392
  • Cash and Cash Equivalents: 25

Standalone Balance Sheet as at March 31, 2026:

  • Total Assets: 56,083
  • Total Equity: 27,329
  • Non-current liabilities: 20,172
  • Current liabilities: 8,582
  • Borrowings (Non-current + Current): 19,660

Segment-wise Performance [Rs. in Lakhs]:

The Group operates in two segments: Manufacture of Cement and Generation of Power.

Consolidated Segment Information for Year Ended March 31, 2026:

Segment Revenue:

  • Cement: 45,521
  • Power: 2,468
  • Total Sales: 47,989
  • Less: Inter Segment Revenue: 2,468
  • Total Revenue from Operations: 45,521

Segment Result (Profit Before Tax and Interest):

  • Cement: 83
  • Power: Not specified
  • Total: 83

Capital Employed:

  • Cement Segment Assets: 84,986; Liabilities: 46,779
  • Power Segment Assets: 6,472; Liabilities: 199

Standalone Segment Information for Year Ended March 31, 2026:

Segment Revenue:

  • Cement: 31,020
  • Power: 2,468
  • Total Sales: 33,488
  • Less: Inter Segment Revenue: 2,468
  • Total Revenue from Operations: 31,020

Segment Result (Profit Before Tax and Interest):

  • Cement: (7,907)
  • Power: Not specified
  • Total: (7,907)

Corporate Actions:

Not Specified

Other Significant Information:

  • The operations relate to manufacture of cement and generation of power.
  • Consolidated financial results are prepared based on Ind AS 110 "Consolidated Financial Statements".
  • The results for the quarter ended March 31, 2026 are balancing figures between audited full year and published unaudited year-to-date figures up to the third quarter.