Financial Performance (Q1 FY27)

Revenue from Operations: ₹151.7 crore, up 18% year-on-year

Total Income: ₹153.8 crore (including other income of ₹2.2 crore)

Material Cost: ₹77.6 crore (51.1% of revenue vs 52.6% YoY)

Gross Margin: 48.9%, up 146 basis points YoY

Employee Cost: ₹12.1 crore (8% of revenue)

Other Expenses: ₹34.5 crore (22% of revenue)

Power and Fuel: ₹8.9 crore (5.9% of revenue vs 6.3% YoY)

EBITDA (including other income): ₹29.7 crore, up 23.4%

EBITDA Margin: 19.6%, up 85 basis points

Operating EBITDA (excluding other income): ₹27.6 crore, up 20.6%

Operating EBITDA Margin: 18.2%, up 39 basis points

Depreciation: ₹3.55 crore

Finance Cost: ₹0.43 crore (<0.3% of revenue)

Profit Before Tax: ₹25.8 crore, up 23%

Tax: ₹6.6 crore (effective tax rate 25-25.5%)

Profit After Tax: ₹19.2 crore, up 24.5%

PAT Margin: 12.7%, up 65 basis points

EPS (pre-IPO): ₹4.92

EPS (post-IPO): ₹4.54

Operational Metrics

Sales Volume: 22,095 tons, up 13.4% YoY, down 2% QoQ

Own Manufacture Tonnage: 15,847 tons, up 12% QoQ

Job Work Tonnage: 6,200 tons (down from 8,400 tons in Q4)

Revenue per Ton (excluding job work): ₹93,487, up 9.5% YoY and 3.9% QoQ

EBITDA per Ton: ₹13,457, up 8.8% YoY

Capacity Utilization: 90.5% overall (94% melt shop, 87.5% rolling mill)

High-Value Products Share: 60.4% of revenue (vs 55.7% YoY and 57.8% in FY26)

Product Mix

Alloy Steel Products: 47.7% of revenue

Metal Rolls: 25.8% of revenue

Engineering Castings: 19.8% of revenue

Forging Ingots: 1.9% of revenue

End-User Segment Mix

Automotive: 33% (vs 38.7% for FY26)

Infrastructure: 26.4% (vs 20.7% for FY26)

Industrial Equipment: 15.4%

Aggregate Crusher: 13.5%

Thermal Power: 10.5%

Geographic Mix

Domestic Revenue: 94.3%

Export Revenue: 5.7% (₹8.6 crore vs ₹11.5 crore YoY)

Export Markets: 21 countries across five continents

Order Book & Customer Base

Order Book (as of June 30, 2026): ₹162 crore (13,138 tons)

Order Book Value per Ton: ~₹1.2 lakh

Customer Base: 1,871 customers as of June 30, 2026

Balance Sheet (as of June 30, 2026, pre-IPO)

Net Worth: ₹325 crore

Gross Borrowings: ₹11 crore (working capital lines)

Cash and Bank Balances: ₹52 crore (largely fixed deposits)

Debt-to-Equity: 0.03x

Return on Equity (annualized): 23.6%

Return on Capital Employed: 27%

Cash Conversion Cycle: 94 days (vs 93 days at March)

IPO Details

IPO Completion: August 2026

Issue Size: ₹301 crore

Issue Price: ₹285 per share

Listing Date: August 19, 2026

Fresh Capital Raised: ₹93 crore

Anchor Investors: 11 leading domestic mutual funds

Post-IPO Promoter Holding: 70.84%

Post-IPO Share Count: 4.23 crore shares

IPO Proceeds Utilization

Equipment and Civil Work: ₹56 crore (both facilities)

Rooftop Solar: ₹7 crore

Small Debt Repayment: Part of ₹7 crore

General Corporate Purposes: ₹19 crore

Working Capital: Initial deployment from GCP amount

Capacity Expansion & Capex

FY27 Capex Target: ₹80 crore

Q1 FY27 Capex Spent: ₹5 crore

Unit 3 Status: Under construction, expected commissioning Q1 FY28

Unit 3 Products: ICDP rolls, HSS rolls, variety of foundry products and engineering castings

Current Melting Capacity: 1.5x FY24 capacity

Strategic Initiatives

High-Value Product Target: 70% of revenue (from current 60.4%)

New Product Development: ICDP rolls (indefinite chilled double poured rolls), HSS rolls (high-speed steel rolls)

Defense & Aerospace: Working with BDL, NPCIL; prototyping stage, revenue expected from FY28

Forging Line: Planned for valve, die steel, tool steel to lower costs and scale highest margin grades

Solar Project: To reduce power costs

NABL-accredited Lab: To shorten customer qualification

Market Position

Metal Rolls Market Share: ~11.5% of country's demand (per CRISIL)

Competitive Advantage: Only domestic player adding capacity in rolls segment; first in country for ICDP/HSS plant

Location Advantage: Mandi Gobindgarh, Punjab - one of oldest steel hubs in India

Management Commentary

Growth Strategy: Focus on product mix optimization rather than tonnage growth; shifting from normal-value to high-value products

Historical Performance: Revenue grew at 9% CAGR from ₹446 crore to ₹534 crore (FY24-FY26); EBITDA grew at 29% CAGR from ₹61 crore to ₹101 crore

Utilization History: FY26 utilization 88%; mid-90s melt shop utilization for almost 2 years

Defense Sector Outlook: Long customer approval cycle; aligned with government's 98% local procurement policy

Thermal Power Sector: Visibility till 2035; recently made 22-23 ton single-piece casting

Forward-looking Statements

Unit 3 Timeline: Expected commissioning Q1 FY28

Defense Revenue: Meaningful contribution expected from FY28

Margin Outlook: Operating EBITDA margin expected to grow 20-25% over next 2-3 years

High-Value Mix Target: 70% of revenue