Key Quantitative Figures - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: 4,907
  • Other Income: 5
  • Total Income: 4,912
  • Total Expenses: 5,204
  • Profit/(Loss) Before Tax: (312)
  • Tax Expense: (9)
  • Net Profit/(Loss) for the period: (303)
  • Other Comprehensive Income (net of tax): (33)
  • Total Comprehensive Income for the period: (336)
  • Paid-up Equity Share Capital: 2,937
  • Basic & Diluted EPS (Rs.): (1.03)

Half Year Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: 9,180
  • Other Income: 10
  • Total Income: 9,190
  • Total Expenses: 9,856
  • Profit/(Loss) Before Tax: (666)
  • Tax Expense: (10)
  • Net Profit/(Loss) for the period: (676)
  • Other Comprehensive Income (net of tax): (9)
  • Total Comprehensive Income for the period: (685)
  • Basic & Diluted EPS (Rs.): (2.30)

Comparative Figures (Audited) - Year Ended March 31, 2026

  • Revenue from Operations: 31,020
  • Net Profit/(Loss) for the period: (10,396)
  • Basic & Diluted EPS (Rs.): (35.39)

Key Quantitative Figures - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: 11,931
  • Other Income: 17
  • Total Income: 11,948
  • Total Expenses: 12,373
  • Profit/(Loss) Before Tax: (425)
  • Tax Expense: (89)
  • Net Profit/(Loss) for the period: (336)
  • Other Comprehensive Income (net of tax): (51)
  • Total Comprehensive Income for the period: (387)
  • Profit attributable to Owners of the Company: (325)
  • Profit attributable to Non-controlling Interests: (11)
  • Basic & Diluted EPS (Rs.): (1.11)

Half Year Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: 20,907
  • Other Income: 33
  • Total Income: 20,940
  • Total Expenses: 22,449
  • Profit/(Loss) Before Tax: (1,509)
  • Tax Expense: (193)
  • Net Profit/(Loss) for the period: (1,316)
  • Other Comprehensive Income (net of tax): (16)
  • Total Comprehensive Income for the period: (1,332)
  • Profit attributable to Owners of the Company: (1,003)
  • Profit attributable to Non-controlling Interests: (313)
  • Basic & Diluted EPS (Rs.): (3.41)

Comparative Figures (Audited) - Year Ended March 31, 2026

  • Revenue from Operations: 45,521
  • Net Profit/(Loss) for the period: (2,631)
  • Basic & Diluted EPS (Rs.): (8.96)

Segment Information - Standalone

  • The company operates in two segments: Manufacture and Trading of Cement, and Generation of Power.
  • Cement Segment (Q2 FY27): Revenue: 4,907; Segment Result (PBT & Interest): (317)
  • Power Segment (Q2 FY27): Revenue: 942; Segment Result (PBT & Interest): 2
  • Total Capital Employed (Segment Assets - Liabilities) as of September 30, 2026: Rs. 54,148 Lakhs

Segment Information - Consolidated

  • The group operates in two segments: Manufacture of Cement and Generation of Power.
  • Cement Segment (Q2 FY27): Revenue: 11,931; Segment Result (PBT & Interest): 55
  • Power Segment (Q2 FY27): Revenue: 942; Segment Result (PBT & Interest): N [Not Applicable/Zero]
  • Total Capital Employed (Segment Assets - Liabilities) as of September 30, 2026: Rs. 88,458 Lakhs

Subsidiary Information

  • The consolidated results include the results of the subsidiary, Bhavya Cements Private Limited.
  • Holding percentage in the subsidiary: 51.09% as of September 30, 2026.
  • Subsidiary's figures included in consolidation (Half Year ended Sep 30, 2026): Total Assets: Rs. 20,547 Lakhs; Total Revenues: Rs. 12,173 Lakhs; Net Profit/(Loss) after tax: Rs. (286.00) Lakhs; Net Cash Outflows: Rs. 55.00 Lakhs.

Assets and Liabilities Position (Standalone - Unaudited as of Sep 30, 2026)

  • Total Assets: 54,148
  • Total Equity: 26,644
  • Non-Current Liabilities: 19,220
  • Current Liabilities: 8,284

Assets and Liabilities Position (Consolidated - Unaudited as of Sep 30, 2026)

  • Total Assets: 88,458
  • Total Equity: 43,148 (Includes Equity Share Capital: 2,937, Other Equity: 32,952, Non-Controlling Interest: 7,259)
  • Non-Current Liabilities: 34,302
  • Current Liabilities: 11,008

Cash Flow Highlights (Half Year Ended Sep 30, 2026)

  • Standalone: Net Cash from Operating Activities: 1,683; Net Cash from Investing Activities: (63); Net Cash from Financing Activities: (1,593); Net Increase in Cash: 27.
  • Consolidated: Net Cash from Operating Activities: 2,387; Net Cash from Investing Activities: (332); Net Cash from Financing Activities: (1,973); Net Increase in Cash: 82.

Auditor's Review

  • The unaudited financial results were reviewed by S.C. BOSE & CO, Chartered Accountants.
  • The auditors' limited review report states that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results contains any material misstatement.
  • For the consolidated results, the review of the subsidiary's results was performed by other auditors, and the conclusion is based on their report.

Parties Involved

  • Subsidiary: Bhavya Cements Private Limited
  • Auditors: S.C. BOSE & CO, Chartered Accountants
  • Company Officials: N Venkat Raju (Managing Director), Krithika Vijay Karthik (Company Secretary and Compliance Officer)