Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30th September, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results under SEBI LODR Regulations 30 and 33

Date of Board Meeting / Approval: 14th November, 2026 (Meeting time: 11:00 AM to 03:50 PM)

Audit Opinion: Unqualified Review Report - No material misstatements identified

Auditor's Comment: Review provides moderate assurance, limited primarily to inquiries and analytical procedures (not a full audit)

Key Financial Highlights [Unit: ₹ Lakhs]

Standalone Results:

Quarter Ended 30-09-2026:

  • Revenue from Operations: ₹17,000
  • Total Income: ₹17,031
  • Profit Before Tax: ₹479
  • Net Profit: ₹361
  • Basic EPS: ₹0.45 (not annualized)

Quarter Ended 30-06-2026:

  • Revenue from Operations: ₹13,836
  • Total Income: ₹13,849
  • Profit Before Tax: ₹502
  • Net Profit: ₹377
  • Basic EPS: ₹0.47 (not annualized)

Half Year Ended 30-09-2026:

  • Revenue from Operations: ₹30,836
  • Total Income: ₹30,880
  • Profit Before Tax: ₹981
  • Net Profit: ₹738
  • Basic EPS: ₹0.92 (not annualized)

Comparatives:

  • Previous Year Quarter (30-09-2025): Revenue ₹10,966, Net Profit ₹276
  • Previous Year Half Year (30-09-2025): Revenue ₹21,381, Net Profit ₹512
  • Full Year FY26 (31-03-2026): Revenue ₹47,856, Net Profit ₹1,097

Statement of Assets and Liabilities as at 30-09-2026 [₹ Lakhs]:

Total Assets: ₹24,147 (Previous: ₹18,746 as of 31-Mar-2026)

  • Non-Current Assets: ₹5,934 (including Property, Plant & Equipment: ₹2,180; Capital Work-in-progress: ₹2,586)
  • Current Assets: ₹18,213 (including Inventories: ₹9,773; Trade Receivables: ₹4,824; Cash & Cash Equivalents: ₹47)

Equity and Liabilities:

  • Total Equity: ₹9,039 (Share Capital: ₹800; Other Equity: ₹8,239)
  • Non-Current Liabilities: ₹903
  • Current Liabilities: ₹14,205 (including Borrowings: ₹7,120; Trade Payables: ₹5,475)

Cash Flow Statement for H1 FY27 [₹ Lakhs]:

  • Net Cash from Operating Activities: ₹225
  • Net Cash Used in Investing Activities: ₹(849)
  • Net Cash from Financing Activities: ₹643
  • Net Increase in Cash: ₹19
  • Cash and Bank Balance Closing: ₹47 (Opening: ₹28)

Segment-wise Performance:

The Company has two business segments: manufacturing of Aluminium Extruded Products and manufacturing Transmission and Distribution Line Hardware. However, the company does not fall under any of the criteria laid down under Ind AS 108 and hence segment reporting is not applicable.

Corporate Actions:

Rights Issue: The Company has issued and allotted 3,00,00,000 Number of Partly paid Equity Shares of face value ₹1/- each at premium of ₹14/- per share on a rights basis to existing equity shareholders. The rights issue was made in the ratio of 3 equity shares for every 8 existing equity shares held by the shareholders as on the record date. Total issue size: ₹450 crore.

Other Significant Information:

  • Exceptional Items: None in current period (Previous year: ₹79 lakhs)
  • Tax Expenses: Current tax ₹250 lakhs for H1 FY27; Deferred tax credit of ₹7 lakhs
  • Paid-up equity share capital: ₹800 lakhs (Face Value of ₹1/- each)