Arrowhead Separation Engineering Limited (formerly Arrowhead Separation Engineering Private Limited) held its Board of Directors meeting on May 26, 2026, which commenced at 03:30 PM and concluded at 04:00 PM. The board approved the Audited Standalone Financial Results for the Half Year and Year ended March 31, 2026, in compliance with Accounting Standards (AS), along with the Statement of Assets & Liabilities and Cash Flow Statement.

The company submitted an Independent Auditors' Report from B B Gusani & Associates (Firm Regn. No. 0140785W) with an unmodified opinion on the financial results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report was issued by Bhargav B. Gusani, Proprietor (Membership No. 120710), on May 26, 2026, in Jamnagar.

Financial Results Highlights (Amounts in ₹ Lakhs)

For the Year Ended March 31, 2026:

  • Revenue from Operations: ₹2,328.34
  • Other Income: ₹7.47
  • Total Income: ₹2,335.81
  • Total Expenses: ₹2,308.83
  • Profit Before Tax: ₹26.99
  • Tax Expense: ₹10.84 (Current Tax), (₹0.42) (Deferred Tax)
  • Net Profit for the Period: ₹16.57
  • Basic Earnings Per Share (EPS): ₹0.89

For the Half Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹1,431.71
  • Other Income: ₹3.18
  • Total Income: ₹1,434.89
  • Total Expenses: ₹1,434.56
  • Profit Before Tax: ₹0.34
  • Tax Expense: ₹3.72 (Current Tax), (₹0.79) (Deferred Tax)
  • Net Profit for the Period: (₹2.60) Loss
  • Basic Earnings Per Share (EPS): (₹0.14)

For the Half Year Ended September 30, 2025 (Unaudited):

  • Revenue from Operations: ₹896.63
  • Other Income: ₹4.29
  • Total Income: ₹900.92
  • Total Expenses: ₹874.26
  • Profit Before Tax: ₹26.65
  • Tax Expense: ₹7.12 (Current Tax), ₹0.37 (Deferred Tax)
  • Net Profit for the Period: ₹19.17
  • Basic Earnings Per Share (EPS): ₹1.02

For the Year Ended March 31, 2025 (Audited):

  • Revenue from Operations: ₹2,031.92
  • Other Income: ₹14.58
  • Total Income: ₹2,046.50
  • Total Expenses: ₹1,967.16
  • Profit Before Tax: ₹79.33
  • Tax Expense: ₹23.53 (Current Tax), (₹0.14) (Deferred Tax)
  • Net Profit for the Period: ₹41.37
  • Basic Earnings Per Share (EPS): ₹2.21

Share Capital and Networth

  • Paid-up Equity Share Capital: ₹187.13 Lakhs (consistent across all periods)
  • Face Value per Share: ₹10.00
  • Networth as of March 31, 2026: ₹148.76 Lakhs

Statement of Assets and Liabilities (as of March 31, 2026, in ₹ Lakhs)

  • Total Equity and Liabilities: ₹2,877.53
  • Shareholders' Funds: ₹1,674.70
  • Non-Current Liabilities: ₹174.64
  • Current Liabilities: ₹1,028.15
  • Total Assets: ₹2,877.53
  • Non-Current Assets: ₹623.70
  • Current Assets: ₹2,253.83

Cash Flow Statement (for the year ended March 31, 2026, in ₹ Lakhs)

  • Net Cash Generated from Operations: ₹7.85
  • Income Tax Paid: ₹20.95
  • Net Cash from Operating Activities: (₹5.10)
  • Net Cash from Investing Activities: ₹9.44
  • Net Cash from Financing Activities: (₹1.12)
  • Net Increase in Cash and Equivalents: ₹8.81
  • Cash and Equivalents at Year-End: ₹168.07

Additional Notes

  • The financial results were reviewed by the Audit Committee and approved by the Board on May 26, 2026.
  • The company is engaged in manufacturing dryer equipment, falling under a single business segment.
  • Figures for the half-year ended March 31, 2026, are balancing figures between audited full-year and unaudited half-year ended September 30, 2025.
  • The financial results are disseminated on the company's website: https://www.arrowhead-dryers.com/index.html.
  • The company declared that the auditor's reports are unmodified and without qualifications under Regulation 33(3)(d) of SEBI LODR.