Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half-Year ended 30 September 2026

Nature of Filing / Announcement: Unaudited Financial Results (Standalone and Consolidated)

Audit Opinion:

Limited Review Report - Unmodified opinion with Emphasis of Matter regarding trade receivables of ₹770.74 lakhs from government bodies.

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹117.62 lakhs (Q1 FY27: ₹105.51 lakhs)
  • Total Income: ₹118.66 lakhs
  • Net Profit before tax: ₹18.36 lakhs
  • Net Profit after tax: ₹13.12 lakhs
  • EPS: ₹0.12 (Basic and Diluted)

Half-Year Ended 30.09.2026:

  • Revenue from Operations: ₹223.14 lakhs (HY FY26: ₹241.53 lakhs)
  • Total Income: ₹225.19 lakhs
  • Net Profit before tax: ₹9.78 lakhs (HY FY26: Loss of ₹169.46 lakhs)
  • Net Profit after tax: ₹9.19 lakhs (HY FY26: Loss of ₹108.64 lakhs)

Standalone Balance Sheet as at 30.09.2026:

  • Total Assets: ₹7,573.84 lakhs
  • Equity Share Capital: ₹1,093.19 lakhs
  • Other Equity: ₹1,093.19 lakhs
  • Total Equity: ₹2,370.07 lakhs
  • Cash and Cash Equivalents: ₹3.70 lakhs
  • Trade Receivables: ₹2,600.36 lakhs
  • Borrowings: Not separately specified in current liabilities
  • Total Liabilities: ₹5,203.77 lakhs

Consolidated Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹117.62 lakhs
  • Total Income: ₹118.66 lakhs
  • Net Profit before tax: ₹18.36 lakhs
  • Net Profit after tax: ₹13.12 lakhs
  • EPS: ₹0.12 (Basic and Diluted)

Half-Year Ended 30.09.2026:

  • Revenue from Operations: ₹223.14 lakhs (HY FY26: ₹241.53 lakhs)
  • Total Income: ₹225.19 lakhs
  • Net Profit before tax: ₹9.78 lakhs (HY FY26: Loss of ₹169.46 lakhs)
  • Net Profit after tax: ₹9.19 lakhs (HY FY26: Loss of ₹108.64 lakhs)
  • Attribution: Shareholders of Company ₹11.96 lakhs, Non-controlling interests (₹2.76) lakhs

Consolidated Balance Sheet as at 30.09.2026:

  • Total Assets: ₹12,573.64 lakhs
  • Equity Share Capital: ₹1,093.19 lakhs
  • Other Equity: ₹2,863.29 lakhs
  • Non-controlling interests: ₹487.69 lakhs
  • Total Equity: ₹4,444.17 lakhs
  • Cash and Cash Equivalents: ₹889.50 lakhs
  • Trade Receivables: ₹2,920.05 lakhs
  • Borrowings: ₹1,815.04 lakhs (Non-current) + ₹2,584.60 lakhs (Current) = ₹4,399.64 lakhs total
  • Total Liabilities: ₹8,129.47 lakhs

Segment-wise Performance:

The standalone and consolidated financial results relate to the business of waste water & fecal treatment manufacture, supply and installation of and related AMOC services as the only reportable primary segment as per Ind AS 108.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

  • The consolidated results include subsidiaries: Enzotech Solutions Private Limited (wholly owned), Megaliter Varunaa Private Limited (subsidiary), and associate Sai Banka SPV Private Limited (50% share)
  • The auditor did not review the interim financial information of 1 subsidiary (Megaliter Varunaa Private Limited) representing total assets of ₹254.33 lakhs
  • The group has considered internal and external information up to the approval date in assessing asset recoverability
  • Previous period figures have been regrouped/recast for comparability