Summary of Key Information:

Reporting Period: Quarter and Half-Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI Listing Regulations

Audit Opinion:

Unmodified review opinion (clean) - No material misstatements identified

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Revenue from Operations:

  • Q2 FY26: ₹59,554.90 (vs Q2 FY25: ₹36,367.27, +63.8% YoY)
  • H1 FY26: ₹113,698.23 (vs H1 FY25: ₹67,427.21, +68.6% YoY)

Total Income:

  • Q2 FY26: ₹59,886.70
  • H1 FY26: ₹114,350.77

Net Profit:

  • Q2 FY26: ₹31.38 (vs Q2 FY25: loss of ₹92.85)
  • H1 FY26: ₹724.12 (vs H1 FY25: loss of ₹426.35)

EPS:

  • Q2 FY26: ₹0.10 basic and diluted (vs Q2 FY25: loss of ₹0.29)
  • H1 FY26: ₹2.24 basic and diluted (vs H1 FY25: loss of ₹1.32)

Paid-up Equity Share Capital: ₹3,226.39 lakhs

Reserves: ₹12,744.42 lakhs (as of September 30, 2026)

Consolidated Results:

Revenue from Operations:

  • Q2 FY26: ₹59,554.90 (vs Q2 FY25: ₹36,367.27, +63.8% YoY)
  • H1 FY26: ₹113,698.23 (vs H1 FY25: ₹67,427.21, +68.6% YoY)

Total Income:

  • Q2 FY26: ₹59,886.70
  • H1 FY26: ₹114,350.77

Net Profit:

  • Q2 FY26: ₹29.74 (after share of associate loss of ₹1.64)
  • H1 FY26: ₹721.94 (after share of associate loss of ₹2.18)

EPS:

  • Q2 FY26: ₹0.09 basic and diluted (vs Q2 FY25: loss of ₹0.29)
  • H1 FY26: ₹2.24 basic and diluted (vs H1 FY25: loss of ₹1.31)

Paid-up Equity Share Capital: ₹3,226.39 lakhs

Reserves: ₹12,673.96 lakhs (as of September 30, 2026)

Cash and Cash Equivalents (Consolidated): ₹1,713.06 lakhs

Debt: Not specifically broken out but financial liabilities include borrowings of ₹15,902.93 lakhs (non-current) and ₹5,921.94 lakhs (current)

Segment-wise Performance [Rs. in Lakhs]:

Revenue by Segment (Q2 FY26):

  • Steel: ₹13,803.15
  • Copper: ₹45,751.75
  • EPC Projects: Minimal revenue
  • Others: Minimal revenue

Segment Profit before finance costs (Q2 FY26):

  • Steel: ₹565.51
  • Copper: ₹631.26
  • EPC Projects: Loss of ₹6.21
  • Others: Profit of ₹0.51

Segment Assets (as of September 30, 2026):

  • Steel: ₹57,024.95
  • Copper: ₹21,925.84
  • EPC Projects: ₹415.85
  • Others: ₹70.33

Corporate Actions:

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

Sale of Non-Operational Land Property:

  • Completed sale of land bearing Gat No. B-113, admeasuring 1,000 sq. mtrs.
  • Location: STICE, Musalgaon MIDC, Sinnar, Nashik, Maharashtra
  • Buyer: M/s. Pradeep Transport (unrelated third party)
  • Consideration: ₹1.09 Crore (₹109 Lakhs)
  • The land was previously used for manufacturing operations at Sinnar and was surplus to requirements following operational closure
  • Transaction does not constitute sale of an undertaking and will have no impact on current business operations
  • Not a related party transaction

Director Appointments:

No new director or auditor appointments disclosed.

Other Regulatory Information:

  • No investor complaints during the quarter (beginning: Nil, received: Nil, pending: Nil)
  • The company has five segments: Steel, Copper, Consultancy, Windmill, EPC Projects
  • Consultancy/Contracting activities carried out in the name of M/S K.R. Bedmutha
  • No significant revenue generated in Consultancy & Windmill segments
  • Group has one associate company: Ashoka Pre-Con Private Limited
  • No subsidiaries or joint ventures during the year

Other Significant Information:

Entities in Consolidation:

The consolidated results include associate company Ashoka Precon Pvt. Ltd with the company's share of net loss after tax of ₹1.64 lakhs for Q2 FY26 and ₹2.18 lakhs for H1 FY26.

Exceptional Items:

No exceptional items reported during the period.

Accounting Policies:

No change in accounting policy affecting comparability disclosed.

Forward-looking Guidance:

No specific forward-looking guidance or management outlook provided.