Financial Performance (Rs. In Lakhs)
Income Statement:
- Revenue from Operations: ₹2,062.37 (Q1 FY27) vs ₹1,525.89 (Q1 FY26) vs ₹2,009.84 (Q4 FY26)
- Other Income: ₹1.26 (Q1 FY27) vs ₹4.80 (Q1 FY26) vs ₹2.93 (Q4 FY26)
- Total Income: ₹2,063.63 (Q1 FY27) vs ₹1,530.69 (Q1 FY26) vs ₹2,012.77 (Q4 FY26)
Expenses Breakdown:
- Cost of materials consumed: ₹1,253.06 (Q1 FY27) vs ₹1,232.82 (Q1 FY26) vs ₹810.04 (Q4 FY26)
- Changes in inventories: ₹97.46 (Q1 FY27) vs (₹354.33) (Q1 FY26) vs ₹442.87 (Q4 FY26)
- Employee benefits expense: ₹161.53 (Q1 FY27) vs ₹144.74 (Q1 FY26) vs ₹154.00 (Q4 FY26)
- Finance costs: ₹1.75 (Q1 FY27) vs ₹0.11 (Q1 FY26) vs ₹2.36 (Q4 FY26)
- Depreciation and amortization: ₹32.11 (Q1 FY27) vs ₹26.72 (Q1 FY26) vs ₹33.90 (Q4 FY26)
- Other expenses: ₹316.01 (Q1 FY27) vs ₹280.74 (Q1 FY26) vs ₹365.70 (Q4 FY26)
- Total Expenses: ₹1,861.92 (Q1 FY27) vs ₹1,330.80 (Q1 FY26) vs ₹1,808.87 (Q4 FY26)
Profitability:
- Profit before tax: ₹201.71 (Q1 FY27) vs ₹199.89 (Q1 FY26) vs ₹203.90 (Q4 FY26)
- Tax expenses/Deferred Tax: (₹1.60) (Q1 FY27) vs (₹1.36) (Q1 FY26) vs (₹2.33) (Q4 FY26)
- Profit for the period: ₹203.31 (Q1 FY27) vs ₹201.25 (Q1 FY26) vs ₹206.23 (Q4 FY26)
- Total comprehensive income: ₹203.31 (Q1 FY27) vs ₹201.25 (Q1 FY26) vs ₹206.23 (Q4 FY26)
Capital Structure and Metrics:
- Paid-Up Equity Share Capital (Face value ₹10): ₹5,255.57 lakhs (unchanged across all periods)
- Earnings Per Share (Basic): ₹0.38 (Q1 FY27) vs ₹0.38 (Q1 FY26) vs ₹0.39 (Q4 FY26)
- Earnings Per Share (Diluted): ₹0.38 (Q1 FY27) vs ₹0.38 (Q1 FY26) vs ₹0.39 (Q4 FY26)
Key Notes and Additional Information
1. Tax Provision: Income tax provision has not been made in view of carried forward losses and unabsorbed depreciation.
2. Business Operations: Company is engaged in manufacturing of engineering equipment and project supplies/services for various industries. The company has one operating segment, all assets are domiciled in India, and the company earns its entire revenue from operations in India.
3. GST Matter Resolution: In respect of GST demand of ₹21.59 crores on account of sale/transfer of its leasehold premises (MIDC office), appeal filed by the company has been allowed by the Deputy Commissioner (Appeals) vide order dated July 17, 2026. The order also allowed refund of predeposit of ₹72.43 lakhs.
4. Auditor Review: The financial results were subjected to limited review by the statutory auditor, RHAD & Co. (FRN 102588W). The auditor's report, signed by Partner Ankit Bangar (M.No. 172618), states that nothing has come to their attention that causes them to believe the statement contains any material misstatement.
5. Comparative Figures: Figures of previous period have been regrouped wherever necessary.