Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Unaudited Financial Results
Audit Opinion:
Unmodified conclusion (clean opinion) for both standalone and consolidated financial results
Key Financial Highlights [₹ lakhs]:
Standalone Results:
Revenue from Operations: ₹11,789.29 (Q1 FY27) vs ₹16,942.21 (Q1 FY26) - Decline of 30.4% YoY
Total Income: ₹11,839.03 (Q1 FY27) vs ₹17,170.55 (Q1 FY26) - Decline of 31.0% YoY
Net Profit: ₹110.81 (Q1 FY27) vs ₹2,553.14 (Q1 FY26) - Decline of 95.7% YoY
EPS (Basic): ₹0.55 (Q1 FY27) vs ₹12.75 (Q1 FY26) - Not annualized
Other Equity: ₹66,679.19 (as of March 31, 2026)
Consolidated Results:
Revenue from Operations: ₹12,483.57 (Q1 FY27) vs ₹14,228.50 (Q1 FY26) - Decline of 12.3% YoY
Total Income: ₹12,536.01 (Q1 FY27)
Net Profit: ₹57.02 (Q1 FY27) vs ₹2,564.52 (Q1 FY26) - Decline of 97.8% YoY
EPS (Basic): ₹0.28 (Q1 FY27) vs ₹13.11 (Q1 FY26) - Not annualized
Exceptional Items:
Standalone: ₹130.52 lakhs (net of tax ₹43.90 lakhs) - Past service cost due to implementation of new labour codes
Consolidated: ₹145.26 lakhs (net of tax ₹48.86 lakhs) - Past service cost due to implementation of new labour codes
Segment-wise Performance:
The company operates within a single operating business segment of "Engineering Products" for both standalone and consolidated operations.
Corporate Actions:
No dividend declared
No share split, bonus issue, buyback, or capital structure changes
Issued Nil equity shares during the quarter under Employees Stock Option Scheme (5,000 equity shares issued in FY26)
Other Significant Information:
The company recognized past service costs due to implementation of new labour codes (The Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and Occupational Safety, Health and Working Conditions Code 2020)
The consolidated results include The Anup Engineering Limited (Parent) and Mabel Engineers Private Limited (Wholly Owned Subsidiary)
Paid-up Equity Share Capital: ₹2,003.15 lakhs (Face Value ₹10 per share)
Previous period figures have been regrouped/re-classified where necessary