Key Financial Figures - Half Year Ended September 30, 2026

  • Revenue from operations: ₹337.87 lakh
  • Other income: ₹5.81 lakh
  • Total income: ₹343.69 lakh
  • Cost of materials consumed: ₹172.77 lakh
  • Employee benefits expenses: ₹17.20 lakh
  • Depreciation and amortization expense: ₹10.58 lakh
  • Other expenses: ₹82.61 lakh
  • Total expenses: ₹283.17 lakh
  • Profit before tax: ₹60.52 lakh
  • Current tax: ₹16.52 lakh
  • Deferred tax: ₹1.29 lakh
  • Profit after tax: ₹45.29 lakh
  • Paid-up equity share capital: ₹135.20 lakh (Face value ₹10 each)
  • Basic EPS: ₹3.35
  • Diluted EPS: ₹3.35

Comparative Performance

Half Year Ended September 30, 2026 vs September 30, 2025:

  • Revenue increased from ₹310.07 lakh to ₹337.87 lakh (8.97% increase)
  • Profit after tax decreased from ₹47.77 lakh to ₹45.29 lakh (5.19% decrease)
  • EPS decreased from ₹3.53 to ₹3.35

Balance Sheet Position as at September 30, 2026:

  • Total equity and liabilities: ₹1,124.25 lakh
  • Share capital: ₹135.20 lakh (unchanged from previous periods)
  • Reserves and surplus: ₹692.45 lakh (increased from ₹593.17 lakh in Sep 2025 and ₹647.15 lakh in Mar 2026)
  • Long term borrowings: ₹9.90 lakh (unchanged)
  • Trade payables: ₹202.02 lakh (₹1.10 lakh to MSME, ₹200.92 lakh to others)
  • Property, Plant & Equipment: ₹257.65 lakh
  • Inventories: ₹98.65 lakh
  • Trade receivables: ₹386.94 lakh
  • Cash and cash equivalents: ₹341.96 lakh

Cash Flow Statement

Half Year Ended September 30, 2026:

  • Cash flow from operating activities: ₹39.72 lakh
  • Cash used in investing activities: ₹(14.94) lakh (primarily purchase of property, plant & equipment ₹4.92 lakh and other non-current assets ₹10.02 lakh)
  • Net increase in cash & cash equivalents: ₹24.78 lakh
  • Cash & cash equivalents at period end: ₹341.96 lakh

Additional Notes

1. The company operates in a single segment - metal coating business (AS-17 not applicable)

2. The financial results were reviewed by the Audit Committee and approved by the Board

3. Results prepared in accordance with Accounting Standards and Companies Act, 2013

4. EPS calculated for six months and not annualized

5. No subsidiaries, associates, or joint ventures

6. Previous period figures have been regrouped/reclassified for comparability

Meeting Details

The board meeting commenced at 03:30 PM and concluded at 03:50 PM on November 13, 2026.