Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

The Limited Review Report was issued by M/s. Ashwani & Associates, Chartered Accountants (Firm Registration No.: 000497N). The report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement." This constitutes a clean review opinion.

Auditor’s Comment:

No qualifications, modifications, or adverse comments affecting earnings quality, internal controls, or going concern were noted in the Limited Review Report.

Key Financial Highlights [All figures in ₹ Lakh]:

Standalone Results:

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: 1,516.74
  • Other Income: 21.74
  • Total Income: 1,538.48
  • Total Expenses: 1,280.94
  • Profit Before Tax: 257.54
  • Total Tax Expense: 65.60 (comprising Current Tax: 67.26, Current tax adjustment related to earlier year: (1.66), Deferred Tax: 0.00)
  • Profit for the period: 191.94
  • Other Comprehensive Income (net of tax): (0.50)
  • Total Comprehensive Income: 191.44
  • Earnings Per Share (Basic and Diluted, ₹): 4.92
  • Paid-up equity share capital: 390.39 (Face value ₹10/- per share)

Quarter Ended March 31, 2026 (Unaudited):

  • Revenue from Operations: 1,311.63
  • Other Income: 72.53
  • Total Income: 1,384.16
  • Profit for the period: 213.86
  • EPS: 5.48

Quarter Ended June 30, 2025 (Unaudited):

  • Revenue from Operations: 1,284.96
  • Other Income: 12.44
  • Total Income: 1,297.40
  • Profit for the period: 154.22
  • EPS: 3.95

Year Ended March 31, 2026 (Audited):

  • Other Equity (Reserves excluding revaluation reserve): 2,670.60

Expense Breakdown for Q1 FY27:

  • Cost of materials consumed: 817.46
  • Purchases of stock-in-trade: 16.14
  • Changes in inventories: (58.08)
  • Employee benefits expense: 121.14
  • Finance costs: 4.32
  • Depreciation and amortization expenses: 35.48
  • Other expenses: 344.48

Consolidated Results:

Not Specified. The announcement refers to both standalone and consolidated results, but only the standalone financials are provided in the attached data.

Segment-wise Performance:

Note 6 states that the Chief Operating Decision Maker (CODM) monitors the company as a single primary segment. The company is engaged in the manufacturing and trading of Iron and Steel products (Ingot, Steel Casting, Metal Rolls, Alloy and Non-Alloy Round, Flat, Hex, Square, etc.). No separate geographical segments are reported.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced in this filing.

Other Significant Information:

Note on Previous Period Figures (Note 4 & 5):

The figures for the quarter ended March 31, 2026, are balancing figures between the audited annual figures and the unaudited year-to-date figures up to December 31, 2025. These figures, along with those for the quarter ended June 30, 2025, were not subjected to a limited review by the statutory auditors.