Financial Results Summary (₹ in Lacs except for per share data)

Quarter Ended September 30, 2026 Performance:

  • Revenue from operations: ₹1,076.19 (vs. ₹1,329.23 in Q2 FY26, down 19.1%)
  • Other Income: ₹10.73 (vs. ₹28.68 in Q2 FY26)
  • Total Income: ₹1,086.92 (vs. ₹1,357.91 in Q2 FY26)
  • Profit Before Tax: ₹145.84 (vs. ₹167.01 in Q2 FY26)
  • Tax Expenses: ₹39.78 (Current: ₹36.82, MAT Credit Entitlement: ₹1.99, Deferred: ₹0.97)
  • Net Profit After Tax: ₹106.06 (vs. ₹134.65 in Q2 FY26, down 20.9%)
  • Basic and diluted EPS: ₹1.86 (vs. ₹2.36 in Q2 FY26)

Half Year Ended September 30, 2026 Performance:

  • Revenue from operations: ₹1,998.29 (vs. ₹2,518.98 in H1 FY26)
  • Other Income: ₹40.09 (vs. ₹57.72 in H1 FY26)
  • Total Income: ₹2,038.38 (vs. ₹2,576.70 in H1 FY26)
  • Profit Before Tax: ₹299.92 (vs. ₹318.61 in H1 FY26)
  • Tax Expenses: ₹97.69 (Current: ₹78.48, MAT Credit Entitlement: ₹18.12, Deferred: ₹1.09)
  • Net Profit After Tax: ₹202.23 (vs. ₹242.08 in H1 FY26)
  • Basic and diluted EPS: ₹3.55 (vs. ₹4.25 in H1 FY26)

Expense Breakdown (Quarter Ended September 30, 2026):

  • Cost of material consumed: ₹609.67
  • Purchases of stock-in-trade: ₹143.19
  • Changes in inventories: (₹4.76)
  • Employee benefits and expenses: ₹31.90
  • Finance cost: ₹3.79
  • Depreciation and amortisation expense: ₹7.60
  • Other expenses: ₹149.69
  • Total Expenses: ₹941.08

Balance Sheet Position as at September 30, 2026 (All figures in Lakhs):

Assets:

  • Non-current assets: ₹1,718.43 (Property, Plant & Equipment: ₹614.40, Goodwill: ₹929.13, Intangible Assets: ₹0.93, Capital work-in-progress: ₹5.46)
  • Current Assets: ₹3,092.83 (Inventories: ₹631.20, Trade Receivables: ₹856.32, Cash and cash equivalents: ₹1,545.36, Bank Balances other than cash: ₹2.17, Other Current Assets: ₹57.78)
  • Total Assets: ₹4,811.26

Equity and Liabilities:

  • Equity Share Capital: ₹1,108.78
  • Other Equity: ₹3,303.89
  • Total Equity: ₹4,412.67
  • Non-Current Liabilities: ₹94.45 (Borrowings: ₹18.29, Deferred Tax Liabilities: ₹76.16)
  • Current Liabilities: ₹304.14 (Borrowings: ₹177.45, Trade Payable: ₹62.16, Other current liabilities: ₹64.53)
  • Total Liabilities: ₹398.59

Cash Flow Statement for Half Year Ended September 30, 2026:

  • Net cash flow from operating activities: ₹798.86
  • Net cash flow from investing activities: ₹95.76
  • Net cash flow from financing activities: (₹3.66)
  • Net increase in Cash and cash equivalents: ₹890.96
  • Cash and cash equivalents at beginning: ₹656.57
  • Cash and cash equivalents at end: ₹1,547.53

Key Notes and Disclosures:

1. The results were filed under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

2. The results were reviewed by the Audit committee and approved by the Board of Directors.

3. The Company operates in a single reportable operating segment in Non-Destructive Testing Industry.

4. Financial results prepared in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013.

5. The Company has reassessed and valued its deferred tax positions reflecting the updated corporate tax rates prescribed under the New Income Tax Regime for fiscal year 2026-2027.

6. Figures for corresponding previous period have been regrouped/reclassified wherever necessary.