Key Decisions and Financial Results

The Board of Directors approved the Unaudited Financial Results prepared under Ind AS for the quarter and half year ended 30th September, 2026, pursuant to Regulation 33 of SEBI Listing Regulations.

The meeting commenced at 11:12 am (IST) and concluded at 11:45 am (IST).

Financial Performance (Rs. in lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27):

  • Revenue from Operations: ₹11,468.28 (Q2 FY27) vs ₹11,345.16 (Q2 FY26) vs ₹8,470.43 (Q1 FY27)
  • Other Income: ₹8.30 (Q2 FY27) vs ₹3.53 (Q2 FY26) vs ₹10.74 (Q1 FY27)
  • Total Income: ₹11,472.58 (Q2 FY27) vs ₹11,348.69 (Q2 FY26) vs ₹8,481.17 (Q1 FY27)
  • Profit Before Tax: ₹745.19 (Q2 FY27) vs ₹672.21 (Q2 FY26) vs ₹465.32 (Q1 FY27)
  • Current Tax: ₹216.96 (Q2 FY27) vs ₹151.17 (Q2 FY26) vs ₹122.39 (Q1 FY27)
  • Deferred Tax: ₹7.78 (Q2 FY27) vs ₹35.83 (Q2 FY26) vs ₹4.28 (Q1 FY27)
  • Profit for the Period: ₹520.45 (Q2 FY27) vs ₹485.21 (Q2 FY26) vs ₹338.65 (Q1 FY27)
  • Basic EPS: ₹6.50 (Q2 FY27) vs ₹6.06 (Q2 FY26) vs ₹4.23 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue from Operations: ₹19,934.71 (H1 FY27) vs ₹20,170.83 (H1 FY26)
  • Total Income: ₹19,953.75 (H1 FY27) vs ₹20,184.83 (H1 FY26)
  • Profit Before Tax: ₹1,210.51 (H1 FY27) vs ₹1,167.06 (H1 FY26)
  • Tax Expense: ₹351.41 (H1 FY27) vs ₹324.67 (H1 FY26)
  • Profit for the Period: ₹859.10 (H1 FY27) vs ₹842.39 (H1 FY26)
  • Basic EPS: ₹10.73 (H1 FY27) vs ₹10.52 (H1 FY26)

Annual Comparison (H1 FY27 vs FY26):

  • FY26 Audited Total Income: ₹39,408.72
  • FY26 Audited Profit for the Period: ₹39.82
  • FY26 Audited Basic EPS: ₹12.48

Assets and Liabilities Position (as of 30th September, 2026)

Assets (Rs. in lakhs):

  • Total Assets: ₹24,232.08 (Unaudited) vs ₹23,508.65 (Audited as of 31.03.2026)
  • Non-Current Assets: ₹9,295.67 (including Property Plant and Equipment: ₹131.68, Investments: ₹195.49, Other Investments: ₹9,622.84)
  • Current Assets: ₹9,643.82 (including Inventories: not specified, Trade receivables: ₹2,840.24, Cash and cash equivalents: ₹80.88, Other Bank Balances: ₹410.60, Other current assets: ₹2,003.24)

Equity and Liabilities (Rs. in lakhs):

  • Total Equity: ₹11,848.49 (Equity Share Capital: ₹800.39, Other Equity: ₹11,047.61)
  • Non-Current Liabilities: ₹4,588.01 (Borrowings: ₹3,562.66, Other financial liabilities: ₹34.65, Provisions: ₹2.55, Deferred tax liabilities: ₹988.15)
  • Current Liabilities: ₹7,795.58 (Borrowings: ₹5,523.34, Trade Payables: ₹342.67, Other financial liabilities: ₹914.64, Other current liabilities: ₹245.68, Provisions: ₹379.90, Current Tax Liabilities: ₹389.35)

Cash Flow Statement (Half-Year Ended 30th September, 2026)

Cash Flow Highlights (Rs. in lakhs):

  • Net Cash Flow from Operating Activities: ₹620.52
  • Net Cash Used in Investing Activities: ₹(46.62)
  • Net Cash Used in Financing Activities: ₹(561.75)
  • Net increase in cash and cash equivalents: ₹12.15
  • Cash and Cash Equivalents at beginning: ₹109.79
  • Cash and Cash Equivalents at end: ₹121.94

Additional Information

Auditor Review:

  • Limited Review Report issued by PRV Associates Chartered Accountants (FRN: 006447S)
  • Review conducted in accordance with Standard on Review Engagements (SRE) 2410
  • No material misstatements found in the financial results
  • Signed by P. Manohar (Partner, Membership No. 231829) on 11th November, 2026