Board Meeting Outcome

The Board of Directors meeting was held on Saturday, 14th November 2026, commencing at 04:45 PM and concluding at 05:15 PM. The Board considered and approved:

  • The Un-Audited Standalone and Consolidated Financial Results for the Quarter and Half Year ended 30th September 2026
  • The Limited Review Report issued by Statutory Auditor M/s. B. Thiagarajan & Co., Chartered Accountants

Standalone Financial Results (Rs. in lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations (net): ₹1,080.08 (vs ₹1,967.70 in Q2 FY26, -45% YoY)
  • Other Income: ₹5.05 (vs ₹32.04 in Q2 FY26)
  • Total Income: ₹1,085.12 (vs ₹1,999.74 in Q2 FY26)
  • Net Profit before tax: ₹139.93 (vs ₹190.13 in Q2 FY26, -26% YoY)
  • Tax Expense: ₹35.21 (Current Tax: ₹35.65, Deferred Tax: -₹0.44)
  • Net Profit after tax: ₹104.72 (vs ₹142.29 in Q2 FY26, -26% YoY)
  • Basic EPS: ₹0.84 (vs ₹1.14 in Q2 FY26)
  • Diluted EPS: ₹0.72 (vs ₹0.91 in Q2 FY26)

Half-Yearly Performance (H1 FY27)

  • Revenue from operations (net): ₹2,036.74 (vs ₹3,241.46 in H1 FY26, -37% YoY)
  • Other Income: ₹36.30 (vs ₹103.54 in H1 FY26)
  • Total Income: ₹2,073.04 (vs ₹3,345.00 in H1 FY26)
  • Net Profit before tax: ₹237.54 (vs ₹324.41 in H1 FY26, -27% YoY)
  • Tax Expense: ₹59.78 (Current Tax: ₹54.84, Deferred Tax: ₹4.94)
  • Net Profit after tax: ₹177.76 (vs ₹242.76 in H1 FY26, -27% YoY)
  • Basic EPS: ₹1.42 (vs ₹1.94 in H1 FY26)
  • Diluted EPS: ₹1.23 (vs ₹1.56 in H1 FY26)

Comparative Figures

Full Year FY26 Audited Results:

  • Revenue from operations: ₹4,861.42
  • Other Income: ₹177.09
  • Net Profit after tax: ₹310.61
  • Basic EPS: ₹2.48
  • Diluted EPS: ₹2.00

Consolidated Financial Results (Rs. in lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹1,080.08
  • Other Income: ₹0.65
  • Total Income: ₹1,079.43
  • Net Profit before tax: ₹131.00
  • Tax Expense: ₹44.83 (Current Tax: ₹45.27, Deferred Tax: -₹0.44)
  • Net Profit after tax: ₹86.26
  • Profit attributable to owners: ₹86.37
  • Non-controlling interest: ₹0.12
  • Basic EPS: ₹0.69
  • Diluted EPS: ₹0.55

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹2,036.74
  • Other Income: ₹27.75
  • Total Income: ₹2,064.45
  • Net Profit before tax: ₹225.54
  • Tax Expense: ₹63.40 (Current Tax: ₹64.45, Deferred Tax: -₹1.05)
  • Net Profit after tax: ₹162.14
  • Profit attributable to owners: ₹162.26
  • Non-controlling interest: ₹0.12
  • Basic EPS: ₹1.30
  • Diluted EPS: ₹1.08

Capital Structure

  • Paid-up equity share capital: ₹1,252.90 lakh (Face Value ₹10 per equity share)
  • Reserves excluding revaluation reserves: ₹3,107.47 lakh (Standalone)

Balance Sheet Highlights (Standalone)

As at 30 Sep 2026 vs 31 Mar 2026

  • Total Assets: ₹4,575.96 lakh (vs ₹4,508.17 lakh)
  • Non-current assets: ₹758.98 lakh (vs ₹1,705.70 lakh)
  • Current assets: ₹3,609.80 lakh (vs ₹3,202.47 lakh)
  • Total Equity: ₹4,360.37 lakh (vs ₹4,174.82 lakh)
  • Non-current liabilities: ₹38.42 lakh (vs ₹147.95 lakh)
  • Current liabilities: ₹177.17 lakh (vs ₹185.40 lakh)

Cash Flow Statement (Standalone)

Six months ended 30 Sep 2026

  • Net cash from operating activities: ₹469.34 lakh
  • Net cash used in investing activities: ₹-293.44 lakh
  • Net cash used in financing activities: ₹-7.56 lakh
  • Net increase in cash: ₹168.33 lakh
  • Cash and cash equivalents at end: ₹215.78 lakh

Important Notes

1. The financial results are prepared in compliance with Ind AS and accounting principles generally accepted in India.

2. Results were reviewed by Audit Committee and approved by Board of Directors on 14th November 2026 as required under Regulation 33 of SEBI Listing Regulations.

3. The company had allotted 30,09,899 convertible warrants on preferential basis for an issue price of ₹110 per warrant on November 4, 2024, out of which ₹8.27 crores (25% of consideration) had been received as subscription amount. Since the notices for exercise of conversion option were not received, the amount shall stand forfeited.

4. The company incorporated a subsidiary, Constronics Energy Solutions Private Limited, for undertaking business of power generation and supply to captive users under Electricity Act, 2003, with the company retaining 68.85% shareholding.

5. No investor complaints were received and pending for the quarter under review.

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

Auditor's Review

M/s. B. Thiagarajan & Co., Chartered Accountants issued limited review reports on both standalone and consolidated financial results, stating that nothing has come to their attention that causes them to believe that the statements contain any material misstatement.