Key Financial Results - Standalone (Unaudited)
For Half-Year Ended September 30, 2026:
- Revenue from operations: ₹374.61 lakhs (₹37.46 crore)
- Other income: ₹0.56 lakhs
- Total income: ₹375.17 lakhs
- Profit before tax: ₹41.74 lakhs
- Total tax: ₹10.74 lakhs (Current tax: ₹8.42 lakhs, Deferred tax: ₹2.32 lakhs)
- Profit after tax: ₹31.01 lakhs
- Basic and diluted EPS: ₹2.18 (Face value ₹10)
Comparative Figures:
- September 30, 2025: Profit after tax ₹31.66 lakhs, EPS ₹2.81
- March 31, 2026 (Audited): Profit after tax ₹67.66 lakhs, EPS ₹5.30
Standalone Balance Sheet (As at September 30, 2026)
Equity and Liabilities:
- Share capital: ₹142.10 lakhs (unchanged)
- Reserves and surplus: ₹554.75 lakhs (increased from ₹523.74 lakhs)
- Long-term borrowings: ₹13.00 lakhs (increased from ₹0.03 lakhs)
- Short-term borrowings: ₹175.33 lakhs (increased from ₹91.96 lakhs)
- Total liabilities: ₹1,001.70 lakhs
Assets:
- Property, plant and equipment: ₹58.09 lakhs
- Capital work in progress: ₹29.65 lakhs (increased from ₹3.03 lakhs)
- Non-current investments: ₹323.26 lakhs
- Inventories: ₹198.10 lakhs
- Trade receivables: ₹261.02 lakhs (increased from ₹213.01 lakhs)
- Cash and bank balances: ₹59.06 lakhs
- Total assets: ₹1,001.70 lakhs
Key Financial Results - Consolidated (Unaudited)
For Half-Year Ended September 30, 2026:
- Revenue from operations: ₹608.60 lakhs (₹60.86 crore)
- Other income: ₹0.80 lakhs
- Total income: ₹609.40 lakhs
- Profit before tax: ₹61.29 lakhs
- Total tax: ₹15.92 lakhs (Current tax: ₹11.06 lakhs, Deferred tax: ₹4.86 lakhs)
- Profit after tax: ₹45.37 lakhs
- Basic and diluted EPS: ₹3.19 (Face value ₹10)
Comparative Figures:
- September 30, 2025: Profit after tax ₹44.65 lakhs, EPS ₹3.94
- March 31, 2026 (Audited): Profit after tax ₹95.56 lakhs, EPS ₹7.48
Consolidated Balance Sheet (As at September 30, 2026)
Equity and Liabilities:
- Share capital: ₹142.10 lakhs
- Reserves and surplus: ₹620.35 lakhs (increased from ₹574.98 lakhs)
- Long-term borrowings: ₹46.25 lakhs (increased from ₹5.66 lakhs)
- Short-term borrowings: ₹266.35 lakhs (increased from ₹169.54 lakhs)
- Total liabilities: ₹1,278.78 lakhs
Assets:
- Property, plant and equipment: ₹199.33 lakhs
- Capital work in progress: ₹121.56 lakhs (increased from ₹66.13 lakhs)
- Goodwill on consolidation: ₹6.00 lakhs
- Inventories: ₹432.89 lakhs
- Trade receivables: ₹286.16 lakhs
- Cash and bank balances: ₹76.17 lakhs
- Total assets: ₹1,278.78 lakhs
Cash Flow Highlights
Standalone Cash Flow (H1 FY27):
- Net cash used in operating activities: ₹(15.02) lakhs
- Net cash used in investing activities: ₹(59.41) lakhs
- Net cash from financing activities: ₹8.92 lakhs
- Net increase in cash: ₹7.42 lakhs
Consolidated Cash Flow (H1 FY27):
- Net cash used in operating activities: ₹(19.14) lakhs
- Net cash used in investing activities: ₹(93.94) lakhs
- Net cash from financing activities: ₹725.06 lakhs
- Net increase in cash: ₹611.98 lakhs
IPO Proceeds Utilization
As of September 2026, the company has fully utilized the ₹45.36 crore IPO proceeds:
- Repayment of borrowings: ₹61.20 lakhs utilized (₹68.00 lakhs allocated) - Deviation: ₹(6.80) lakhs
- Working capital: ₹79.80 lakhs utilized (₹73.00 lakhs allocated) - Deviation: ₹6.80 lakhs
- Subsidiary investment (debt repayment): ₹116.00 lakhs utilized - No deviation
- Subsidiary machinery purchase: ₹54.00 lakhs utilized - No deviation
- Subsidiary working capital: ₹73.00 lakhs utilized - No deviation
- General corporate purpose: ₹26.10 lakhs utilized (₹24.70 lakhs allocated) - Deviation: ₹1.40 lakhs
- Issue expenses: ₹43.50 lakhs utilized (₹44.90 lakhs allocated) - Deviation: ₹(1.40) lakhs
Board Meeting Details
- Meeting date: November 14, 2026
- Commencement time: 12:30 p.m. IST
- Conclusion time: 12:45 p.m. IST
Additional Information
- Company operates in one business segment (segment reporting not applicable)
- EPS calculated on weighted average number of shares
- Figures for corresponding periods regrouped/reclassified for comparability
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