Financial Results - Standalone

Income Statement (Amounts in ₹ lakh)

  • Revenue from Operations: ₹3,685.75 (FY2026) vs ₹3,226.26 (FY2025)
  • Other Income: ₹120.00 (FY2026) vs ₹30.61 (FY2025)
  • Total Income: ₹3,805.75 (FY2026) vs ₹3,256.87 (FY2025)
  • Profit before tax: ₹449.10 (FY2026) vs ₹406.22 (FY2025)
  • Tax Expense:
  • Current tax: ₹107.15 (FY2026) vs ₹107.12 (FY2025)
  • Deferred tax: (₹2.52) (FY2026) vs (₹11.27) (FY2025)
  • Previous Year Taxes: ₹13.44 (FY2026) vs ₹0.02 (FY2025)
  • Net Profit: ₹321.03 (FY2026) vs ₹310.35 (FY2025)
  • Earnings Per Share (Face Value ₹10):
  • Basic: ₹3.22 (FY2026) vs ₹3.45 (FY2025)
  • Diluted: ₹3.22 (FY2026) vs ₹3.45 (FY2025)

Half-Yearly Performance (Standalone)

  • H2 FY2026 (Audited): Revenue ₹1,718.25 lakh, Net Profit ₹155.48 lakh, EPS ₹1.56
  • H1 FY2025 (Unaudited): Revenue ₹1,967.49 lakh, Net Profit ₹165.54 lakh, EPS ₹1.66

Financial Results - Consolidated

Income Statement (Amounts in ₹ lakh)

  • Revenue from Operations: ₹3,901.20 (FY2026) vs ₹3,305.41 (FY2025)
  • Other Income: ₹121.28 (FY2026) vs ₹82.89 (FY2025)
  • Total Income: ₹4,022.48 (FY2026) vs ₹3,388.30 (FY2025)
  • Profit before tax: ₹508.69 (FY2026) vs ₹473.21 (FY2025)
  • Tax Expense:
  • Current tax: ₹131.12 (FY2026) vs ₹122.47 (FY2025)
  • Deferred tax: (₹1.27) (FY2026) vs (₹9.52) (FY2025)
  • Previous Year Taxes: ₹15.51 (FY2026) vs ₹0.04 (FY2025)
  • Net Profit: ₹363.33 (FY2026) vs ₹355.49 (FY2025)
  • Earnings Per Share (Face Value ₹10):
  • Basic: ₹3.65 (FY2026) vs ₹3.96 (FY2025)
  • Diluted: ₹3.65 (FY2026) vs ₹3.96 (FY2025)

Half-Yearly Performance (Consolidated)

  • H2 FY2026 (Audited): Revenue ₹1,793.34 lakh, Net Profit ₹181.71 lakh, EPS ₹1.82
  • H1 FY2025 (Unaudited): Revenue ₹2,107.86 lakh, Net Profit ₹181.62 lakh, EPS ₹1.82

Balance Sheet Position - Standalone (as of March 31, 2026)

Equity and Liabilities (₹ lakh)

  • Share Capital: ₹995.45 (unchanged from FY2025)
  • Reserve & Surplus: ₹967.39 (FY2026) vs ₹646.37 (FY2025)
  • Long-term borrowings: ₹561.31 (FY2026) vs ₹112.27 (FY2025)
  • Short-term borrowings: ₹685.41 (FY2026) vs ₹411.19 (FY2025)
  • Total Liabilities: ₹3,717.92 (FY2026) vs ₹2,463.72 (FY2025)

Assets (₹ lakh)

  • Property, Plant and Equipment: ₹72.33 (Tangible) + ₹0.24 (Intangible) = ₹72.57 (FY2026)
  • Inventories: ₹1,648.37 (FY2026) vs ₹889.67 (FY2025)
  • Trade receivables: ₹1,543.75 (FY2026) vs ₹1,091.89 (FY2025)
  • Cash and Cash equivalents: ₹48.71 (FY2026) vs ₹38.32 (FY2025)
  • Total Assets: ₹3,717.92 (FY2026) vs ₹2,463.72 (FY2025)

Cash Flow Statement - Standalone (FY2026)

  • Cash from operating activities: (₹424.49) lakh
  • Cash used in investing activities: (₹24.85) lakh
  • Cash from financing activities: ₹589.56 lakh
  • Net increase in cash: ₹10.39 lakh
  • Cash equivalents at year-end: ₹48.71 lakh (₹2.96 cash on hand + ₹45.75 bank balance)

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board on June 19, 2026

2. Results prepared in accordance with Accounting Standards under Companies Act, 2013

3. Company exempted from IND AS adoption as it is listed on SME Exchange

4. Company operates exclusively in automobile accessories business (single operating segment)

5. Completed Initial Public Offering (IPO) of ₹1,460.01 lakhs (Fresh Issue) comprising 35,61,000 equity shares of ₹10 each at issue price of ₹41 per share

6. Equity shares listed on BSE SME platform effective May 29, 2026 (after reporting period)

7. IPO proceeds utilization not applicable for FY2026 as listing occurred after year-end

8. Assessed impact of new Labour Codes on employee benefits - no material impact observed on gratuity valuation

9. Consolidated results include wholly owned subsidiary Golden Mace Private Limited