Baroda Extrusion Limited submitted its unaudited financial results for the quarter and six months ended September 30, 2026, pursuant to Regulation 33 of SEBI Listing Regulations. The board of directors approved these results at their meeting held on October 27, 2026, which commenced at 11:00 AM and concluded at 1:00 PM.

Financial Performance Highlights

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹639.88 lakh (compared to ₹442.05 lakh in Q2 FY26, 44.7% increase)
  • Total Income: ₹639.99 lakh
  • Profit Before Tax: ₹475.46 lakh (compared to ₹197.22 lakh in Q2 FY26)
  • Tax Expense: ₹121.01 lakh (Current Tax: ₹120.15 lakh, Prior Period Tax: ₹1.35 lakh, Deferred Tax: ₹-0.49 lakh credit)
  • Profit After Tax: ₹354.45 lakh (compared to ₹124.64 lakh in Q2 FY26, 184% increase)
  • Total Comprehensive Income: ₹337.55 lakh
  • Basic & Diluted EPS: ₹0.18 per share (compared to ₹0.08 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,118.93 lakh (compared to ₹822.64 lakh in H1 FY26)
  • Total Income: ₹1,119.06 lakh
  • Profit Before Tax: ₹825.63 lakh (compared to ₹285.40 lakh in H1 FY26)
  • Tax Expense: ₹207.18 lakh (Current Tax: ₹179.10 lakh, Prior Period Tax: ₹1.35 lakh, Deferred Tax: ₹26.73 lakh)
  • Profit After Tax: ₹618.45 lakh (compared to ₹212.82 lakh in H1 FY26)
  • Total Comprehensive Income: ₹601.55 lakh
  • Basic & Diluted EPS: ₹0.32 per share (compared to ₹0.14 in H1 FY26)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹6,054.89 lakh (compared to ₹5,540.08 lakh as at March 31, 2026)
  • Inventories: ₹3,347.46 lakh (increased from ₹2,576.18 lakh)
  • Trade Receivables: ₹2,234.64 lakh (decreased from ₹2,463.67 lakh)
  • Cash and Cash Equivalents: ₹1.61 lakh (decreased from ₹42.76 lakh)
  • Total Equity: ₹3,095.50 lakh (increased from ₹2,493.95 lakh)
  • Borrowings (Non-current): ₹445.25 lakh (increased from ₹160.21 lakh)
  • Short Term Borrowings: ₹166.72 lakh (decreased from ₹397.80 lakh)

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

  • Net Cash from Operating Activities: ₹-261.78 lakh outflow
  • Net Cash from Investing Activities: ₹-19.68 lakh outflow
  • Net Cash from Financing Activities: ₹240.31 lakh inflow
  • Net Decrease in Cash: ₹-41.15 lakh

Additional Information

  • The company is engaged in a single reportable segment of Copper Tubes and Bars manufacturing
  • Paid-up Equity Share Capital: ₹194.38 lakh (19,438,200 shares of ₹1 each)
  • Weighted Average Equity Shares: 19,438,200 shares
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Results reviewed by statutory auditors Maloo Bhatt & Co. (FRN: 129572W)
  • Previous periods' figures have been regrouped/rearranged for comparability

Auditor's Review

Maloo Bhatt & Co., Chartered Accountants, issued a limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.