Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Audit Opinion:

Clean/Unqualified. The statutory auditors, B S R & Co. LLP, issued an unqualified conclusion on their limited review of the unaudited financial results.

Auditor’s Comment:

No qualifications or modifications. The auditors stated: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement... has not disclosed the information required to be disclosed... or that it contains any material misstatement."

Key Financial Highlights [Unit: INR Lakhs]

Standalone Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹3,366.998 (vs. ₹2,117.777 in Q2 FY26 - 59.0% YoY increase)
  • Total Income: ₹3,371.081
  • Net Profit: ₹1,006.62 (vs. ₹439.45 in Q2 FY26 - 129.1% YoY increase)
  • EPS: ₹6.35 (Basic and Diluted)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹5,900.242 (vs. ₹3,848.461 in H1 FY26 - 53.3% YoY increase)
  • Total Income: ₹5,910.126
  • Net Profit: ₹1,475.26 (vs. ₹693.30 in H1 FY26 - 112.8% YoY increase)
  • EPS: ₹9.30 (Basic and Diluted)

Financial Position as at September 30, 2026:

  • Paid-up Equity Share Capital: ₹1,586.44 (Face value INR 10/-)
  • Other Equity: ₹3,489.12 (vs. ₹2,029.66 as at March 31, 2026)
  • Cash and Cash Equivalents: ₹804.21 (vs. ₹1,897.67 as at March 31, 2026)
  • Total Borrowings (Current): ₹5,475.64 (vs. ₹7,027.56 as at March 31, 2026)
  • Total Assets: ₹37,732.36 (vs. ₹33,531.10 as at March 31, 2026)

Consolidated Results:

Not Specified. The company stated: "The Company does not have any Subsidiary / Associate / Joint Venture Company(ies) as on September 30, 2026." All results presented are standalone.

Segment-wise Performance:

The company operates in a single business segment: manufacturing automobile components. Accordingly, segment-wise disclosure is not applicable.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced in this filing.

Other Significant Information:

Cash Flow Highlights (H1 FY27):

  • Net Cash from Operating Activities: ₹2,025.35
  • Net Cash used in Investing Activities: (₹575.07)
  • Net Cash used in Financing Activities: (₹2,543.75)
  • Net decrease in Cash and Cash Equivalents: (₹1,093.47)

Exceptional Items:

An exceptional item of ₹108.14 was reported for the full year ended March 31, 2026 (FY26). No exceptional items were reported for the current quarter or half-year.

Tax Expense:

For H1 FY27, the company reported:

  • Current Tax: ₹262.69
  • Deferred Tax: ₹250.79