Financial Results - Standalone (₹ in lakhs)

Quarter Ended September 30, 2026

  • Revenue From Operations: ₹2,040.39
  • Other Income: ₹98.10
  • Total Income: ₹2,138.49
  • Total Expenses: ₹1,854.77
  • Profit Before Tax: ₹283.72
  • Tax Expense: ₹82.22 (Current Tax: ₹70.58, Income Tax for Earlier Year: ₹3.39, Deferred Tax: ₹8.25)
  • Net Profit: ₹201.50
  • Other Comprehensive Income: ₹(5.67)
  • Total Comprehensive Income: ₹195.83
  • Basic EPS: ₹0.46
  • Diluted EPS: ₹0.46

Half Year Ended September 30, 2026

  • Revenue From Operations: ₹3,371.13
  • Other Income: ₹158.03
  • Total Income: ₹3,529.16
  • Total Expenses: ₹2,972.57
  • Profit Before Tax: ₹556.59
  • Tax Expense: ₹156.30 (Current Tax: ₹147.12, Income Tax for Earlier Year: ₹3.39, Deferred Tax: ₹5.79)
  • Net Profit: ₹400.29
  • Other Comprehensive Income: ₹(2.61)
  • Total Comprehensive Income: ₹397.68
  • Basic EPS: ₹0.92
  • Diluted EPS: ₹0.92

Comparative Figures - Quarter Ended September 30, 2025

  • Revenue From Operations: ₹1,885.90
  • Net Profit: ₹283.16
  • EPS: ₹0.65

Financial Results - Consolidated (₹ in lakhs)

Quarter Ended September 30, 2026

  • Revenue From Operations: ₹2,252.43
  • Other Income: ₹81.85
  • Total Income: ₹2,334.28
  • Total Expenses: ₹2,025.91
  • Profit Before Tax: ₹308.37
  • Tax Expense: ₹98.07 (Current Tax: ₹88.06, Income Tax for Earlier Years: ₹9.88, Deferred Tax: ₹0.13)
  • Net Profit: ₹210.30
  • Other Comprehensive Income: ₹(5.94)
  • Total Comprehensive Income: ₹204.36
  • Basic EPS: ₹0.48
  • Diluted EPS: ₹0.48

Half Year Ended September 30, 2026

  • Revenue From Operations: ₹3,810.83
  • Other Income: ₹219.15
  • Total Income: ₹4,029.98
  • Total Expenses: ₹3,342.26
  • Profit Before Tax: ₹687.72
  • Tax Expense: ₹205.01 (Current Tax: ₹176.49, Income Tax for Earlier Years: ₹9.88, Deferred Tax: ₹18.64)
  • Net Profit: ₹482.71
  • Other Comprehensive Income: ₹(3.14)
  • Total Comprehensive Income: ₹479.57
  • Basic EPS: ₹1.10
  • Diluted EPS: ₹1.10

Subsidiaries Included in Consolidated Results

  • Bemco Fluidtechnik LLP
  • Pegasys Machines Private Limited (w.e.f February 9, 2024)

Balance Sheet Highlights - Standalone (as of September 30, 2026)

  • Total Assets: ₹13,417.23 lakhs
  • Equity Share Capital: ₹438.01 lakhs
  • Other Equity: ₹7,739.16 lakhs
  • Total Equity: ₹8,177.17 lakhs
  • Non-Current Liabilities: ₹1,016.40 lakhs
  • Current Liabilities: ₹4,223.66 lakhs

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

  • Net Cash from Operating Activities: ₹933.15
  • Net Cash used in Investing Activities: ₹(776.54)
  • Net Cash used in Financing Activities: ₹(261.52)
  • Net Decrease in Cash: ₹(104.91)
  • Cash & Cash Equivalents at end: ₹55.57

Audit and Approval Details

  • Results reviewed by Audit Committee and approved by Board of Directors on November 13, 2026
  • Independent review conducted by A. C. Bhuteria & Co. Chartered Accountants
  • Review performed in accordance with Standard on Review Engagement (SRE) 2410
  • Review provides moderate assurance that financial results are free from material misstatement

Segment Information

  • Company operates in single business segment: 'Manufacturing of Hydraulic Press Machines & Equipments'
  • No other reportable segments as per Ind AS 108 'Operating Segments'