Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results and Dividend Recommendation

Date of Board Meeting / Approval: 27th May 2026 (Meeting duration: 11:00 a.m. to 2:40 p.m.)

Audit Opinion: Unmodified opinion for both standalone and consolidated financial results

Auditor's Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern

Key Financial Highlights [₹ Lakhs]

Standalone Results:

Quarter Ended 31.03.2026:

  • Revenue from Operations: ₹12,730 lakhs (Q4 FY25: ₹11,060 lakhs, +15.1% YoY)
  • Total Income: ₹12,820 lakhs (Q4 FY25: ₹12,154 lakhs)
  • Net Profit: ₹1,259 lakhs (Q4 FY25: ₹913.8 lakhs, +37.8% YoY)
  • EPS: ₹4.94 (Basic and Diluted)

Year Ended 31.03.2026:

  • Revenue from Operations: ₹46,762 lakhs (FY25: ₹43,116 lakhs, +8.5% YoY)
  • Total Income: ₹47,197 lakhs (FY25: ₹43,478 lakhs)
  • Net Profit: ₹3,299 lakhs (FY25: ₹3,891 lakhs, -15.2% YoY)
  • EPS: ₹13.23 (Basic and Diluted)
  • Paid-up Equity Share Capital: ₹2,549 lakhs (Face value ₹1 each)
  • Cash and Cash Equivalents: ₹17,044 lakhs (FY25: ₹10,335 lakhs)
  • Total Debt: Short-term ₹49,322 lakhs + Long-term ₹152,479 lakhs = ₹201,801 lakhs

Consolidated Results:

Quarter Ended 31.03.2026:

  • Revenue from Operations: ₹13,540 lakhs
  • Total Income: ₹13,629 lakhs
  • Net Profit: ₹1,326 lakhs
  • EPS: ₹5.20 (Basic and Diluted)

Year Ended 31.03.2026:

  • Revenue from Operations: ₹50,310 lakhs
  • Total Income: ₹50,310 lakhs
  • Net Profit: ₹3,673 lakhs
  • EPS: ₹13.82 (Basic and Diluted)
  • Paid-up Equity Share Capital: ₹2,549 lakhs
  • Cash and Cash Equivalents: ₹24,032 lakhs

Segment-wise Performance [₹ Lakhs]:

Standalone Segment Performance (Q4 FY26):

  • Automotive Glass: Revenue ₹93,343 lakhs, Segment Profit ₹10,507 lakhs
  • Float Glass: Revenue ₹50,995 lakhs, Segment Profit ₹9,713 lakhs
  • Others: Revenue ₹2,182 lakhs, Segment Loss ₹15 lakhs

Consolidated Segment Performance (Q4 FY26):

  • Automotive Glass: Revenue not specified in segment table
  • Float Glass: Revenue not specified in segment table
  • Total Segment Results: ₹21,250 lakhs

Corporate Actions:

  • Dividend: Recommended dividend of ₹2 per equity share (face value ₹1) for FY 2025-26
  • Payment subject to shareholder approval at ensuing Annual General Meeting

Other Significant Information:

Subsidiary Merger:

  • Four subsidiaries (AIS Glass Solutions Limited, GX Glass Sales & Services Limited, AIS Distribution Services Limited, and AIS Adhesives Limited) filed Composite Scheme of Arrangement before NCLT
  • Approved by NCLT vide Order dated May 19, 2025 with Appointed Date April 01, 2023 and Effective Date July 01, 2025
  • Merged into AIS Glass Solutions Limited (now called AIS Consumer Glass Solutions Limited)
  • Name changed on November 19, 2025
  • Impact considered in standalone and consolidated financials

Exceptional Items:

  • Standalone: ₹654 lakhs (past service cost charge due to New Labour Codes implementation)
  • Consolidated: ₹1,174 lakhs (₹720 lakhs for past service cost charge + ₹454 lakhs merger expenses)
  • Classified as exceptional due to regulatory change and non-recurring nature

Entities in Consolidation:

Subsidiaries:

  • AIS Consumer Glass Solutions Limited
  • Integrated Glass Materials Limited
  • Shield Auto Glass Limited

Associates:

  • Fourvolt Solar Private Limited
  • Under Par Sports Technologies Private Limited (up to March 30, 2026)

Assets and Liabilities Position (Standalone as at 31.03.2026):

  • Total Assets: ₹7,71,631 lakhs
  • Total Equity: ₹4,02,433 lakhs (Share Capital ₹2,549 lakhs + Other Equity ₹3,99,884 lakhs)
  • Total Liabilities: ₹3,69,198 lakhs

Cash Flow Statement (Standalone FY26):

  • Net Cash from Operating Activities: ₹45,351 lakhs
  • Net Cash used in Investing Activities: ₹(63,041) lakhs
  • Net Cash from Financing Activities: ₹24,399 lakhs
  • Net Increase in Cash: ₹6,709 lakhs