Financial Results - Standalone

Revenue and Profitability

  • Revenue from operations: Rs 4,496.21 lakh for H1 FY27 (vs Rs 4,090.68 lakh in H2 FY26)
  • Other income: Rs 49.75 lakh for H1 FY27 (vs Rs 62.29 lakh in H2 FY26)
  • Total revenue: Rs 4,545.97 lakh for H1 FY27 (vs Rs 4,152.97 lakh in H2 FY26)
  • Profit before tax: Rs 465.14 lakh for H1 FY27 (vs Rs 510.47 lakh in H2 FY26)
  • Net profit: Rs 347.52 lakh for H1 FY27 (vs Rs 400.71 lakh in H2 FY26)

Expenses Breakdown

  • Cost of materials consumed: Rs 2,465.10 lakh
  • Purchase of stock-in-trade: Rs 355.78 lakh
  • Employee benefits expense: Rs 530.83 lakh
  • Finance cost: Rs 34.95 lakh
  • Depreciation and amortization: Rs 87.12 lakh
  • Other expenses: Rs 650.75 lakh

Earnings Per Share

  • Basic EPS: Rs 2.56
  • Diluted EPS: Rs 2.53

Tax Expense

  • Current tax: Rs 117.07 lakh
  • Short provision of taxes in earlier year: Rs 0.56 lakh
  • Deferred tax: Not separately quantified for H1 FY27

Financial Results - Consolidated

Revenue and Profitability

  • Revenue from operations: Rs 5,388.15 lakh for H1 FY27 (vs Rs 4,761.00 lakh in H2 FY26)
  • Other income: Rs 7.40 lakh for H1 FY27 (vs Rs 25.72 lakh in H2 FY26)
  • Total revenue: Rs 5,395.55 lakh for H1 FY27 (vs Rs 4,786.72 lakh in H2 FY26)
  • Profit before tax: Rs 472.89 lakh for H1 FY27 (vs Rs 422.81 lakh in H2 FY26)
  • Net profit: Rs 357.54 lakh for H1 FY27 (vs Rs 318.03 lakh in H2 FY26)

Earnings Per Share

  • Basic EPS: Rs 2.63
  • Diluted EPS: Rs 2.61

Tax Expense

  • Current tax: Rs 124.18 lakh
  • Short provision of taxes in earlier year: Rs 6.22 lakh (for H2 FY26)
  • Deferred tax: (Rs 8.84) lakh credit

Balance Sheet Position - Standalone (as of September 30, 2026)

Assets

  • Total assets: Rs 11,035.61 lakh
  • Property, plant and equipment: Rs 747.44 lakh
  • Intangible assets: Rs 351.18 lakh
  • Capital work-in-progress: Rs 669.70 lakh
  • Non-current investments: Rs 2,623.47 lakh
  • Inventories: Rs 1,792.84 lakh
  • Trade receivables: Rs 2,371.84 lakh
  • Cash and cash equivalents: Rs 0.97 lakh

Liabilities

  • Share capital: Rs 1,360.00 lakh (unchanged)
  • Reserves and surplus: Rs 4,767.25 lakh (vs Rs 4,401.97 lakh)
  • Short-term borrowings: Rs 844.03 lakh
  • Trade payables: Rs 3,068.75 lakh (including micro/small enterprises: Rs 255.76 lakh)

Cash Flow Statement - Standalone

  • Cash from operating activities: Rs 303.24 lakh
  • Cash used in investing activities: Rs (444.20) lakh
  • Cash from financing activities: Rs 125.43 lakh
  • Net decrease in cash: Rs (15.53) lakh
  • Cash at beginning: Rs 16.50 lakh
  • Cash at end: Rs 0.97 lakh

Employee Stock Option Plan (ESOP)

  • ESOP plan: AZTEC FLUIDS & MACHINERY LIMITED EMPLOYEE STOCK OPTION PLAN 2025
  • NRC/Board approval date: November 21, 2025
  • Options granted date: May 29, 2026
  • Exercise price: Rs 15 per option
  • Options granted during period: 142,000
  • Options outstanding at end: 142,000
  • ESOP expense recognized: Rs 17.75 lakh

Regulatory and Compliance Information

  • Trading window closed from October 1, 2026, until 48 hours after results declaration
  • Trading window to reopen on November 9, 2026
  • Company operates in single segment: "Manufacturing of Printers and trading of inks used therein and other consumables thereof"
  • Exempt from IND-AS adoption as per MCA notification dated February 16, 2015
  • No investor complaints received/pending for the period

Subsidiary Information

  • Consolidated results include Jet Inks Private Limited
  • The group operates as a single segment entity