Chandni Machines Limited held a Board of Directors meeting on November 13, 2026, which commenced at 3:00 PM and concluded at 5:35 PM. The board considered and approved the Standalone Unaudited Financial Results for the quarter ended September 30, 2026.

The financial results show significant deterioration in performance:

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹0.00 lakh (compared to ₹2,589.96 lakh in Q2 September 2025)
  • Other Income: ₹87.31 lakh (compared to negative ₹11.59 lakh in Q2 September 2025)
  • Total Income: ₹87.31 lakh (compared to negative ₹11.59 lakh in Q2 September 2025)
  • Total Expenses: ₹165.71 lakh (compared to ₹68.26 lakh in Q2 September 2025)
  • Loss Before Tax: ₹(78.40) lakh (compared to ₹(79.85) lakh in Q2 September 2025)
  • Tax Expense: ₹(1.98) lakh (Current Tax: ₹0.03 lakh, Deferred Tax: ₹(2.01) lakh)
  • Net Loss: ₹(76.42) lakh (compared to ₹(106.34) lakh in Q2 September 2025)
  • Basic and Diluted EPS: ₹(1.09) per share (compared to ₹(3.30) in Q2 September 2025)

Half Year Ended September 30, 2026 (Unaudited):

  • Total Income: ₹202.31 lakh (compared to ₹2,690.75 lakh in H1 September 2025)
  • Net Loss: ₹(274.94) lakh (compared to net profit of ₹3.24 lakh in H1 September 2025)
  • Basic and Diluted EPS: ₹(3.91) per share (compared to ₹0.10 in H1 September 2025)

Balance Sheet Position as at September 30, 2026:

  • Total Assets: ₹3,913.17 lakh (decreased from ₹4,132.72 lakh as at March 31, 2026)
  • Equity Share Capital: ₹703.83 lakh (unchanged)
  • Other Equity: ₹2,370.24 lakh (decreased from ₹2,645.18 lakh)
  • Total Equity: ₹3,074.07 lakh (decreased from ₹3,349.01 lakh)

Cash Flow for Half Year Ended September 30, 2026:

  • Net Cash from Operating Activities: ₹280.57 lakh
  • Net Cash used in Investing Activities: ₹(238.19) lakh
  • Net Cash from Financing Activities: ₹5.47 lakh
  • Net Increase in Cash: ₹47.86 lakh
  • Cash and Cash Equivalents at end: ₹69.55 lakh

Key Notes:

1. The financial results were reviewed by the Audit Committee and approved by the Board on November 13, 2026.

2. The results were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI regulations.

3. The company was primarily engaged in trading engineering goods but is establishing an Aluminum Ingots project approved by shareholders in an EGM held on July 23, 2026.

4. Commercial production of the Aluminum Ingots project has not commenced, and it does not qualify as a separate reportable business segment per IND AS 108.

5. Figures for previous periods have been regrouped/restated where necessary.

Regulatory Compliance:

The disclosure is made pursuant to Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial results include an Independent Auditor's Review Report from Ambavat Jain & Associates LLP (ICAI Firm Registration No: 109681W) which states that nothing has come to their attention causing them to believe the statement contains material misstatement.