Board Meeting Details

The Board of Directors meeting was held on Friday, November 06, 2026, commencing at 02:30 PM and concluding at 5:00 PM. The Board approved the Unaudited Standalone & Consolidated Financial Results for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by statutory auditors M/s. Maheshwari & Co.

The trading window for dealing in company's securities remains closed until 48 hours from this announcement.

Standalone Financial Results (₹ in millions)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27):

  • Revenue from operations: ₹692.23 (Q2 FY27) vs ₹742.69 (Q2 FY26) vs ₹586.64 (Q1 FY27)
  • Other income: ₹14.22 (Q2 FY27) vs ₹26.32 (Q2 FY26) vs ₹23.02 (Q1 FY27)
  • Total revenue: ₹706.45 (Q2 FY27) vs ₹769.01 (Q2 FY26) vs ₹609.66 (Q1 FY27)
  • Total expenses: ₹527.23 (Q2 FY27) vs ₹512.20 (Q2 FY26) vs ₹460.33 (Q1 FY27)
  • Profit before tax: ₹179.22 (Q2 FY27) vs ₹256.81 (Q2 FY26) vs ₹149.33 (Q1 FY27)
  • Total tax expense: ₹47.82 (Q2 FY27) vs ₹67.53 (Q2 FY26) vs ₹37.62 (Q1 FY27)
  • Profit for the period: ₹131.40 (Q2 FY27) vs ₹189.28 (Q2 FY26) vs ₹111.71 (Q1 FY27)
  • Basic EPS: ₹4.92 (not annualized)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue from operations: ₹1,278.87 (H1 FY27) vs ₹1,415.47 (H1 FY26)
  • Other income: ₹37.24 (H1 FY27) vs ₹51.68 (H1 FY26)
  • Total revenue: ₹1,316.11 (H1 FY27) vs ₹1,467.15 (H1 FY26)
  • Profit before tax: ₹328.55 (H1 FY27) vs ₹504.71 (H1 FY26)
  • Total tax expense: ₹85.44 (H1 FY27) vs ₹129.93 (H1 FY26)
  • Profit for the period: ₹243.11 (H1 FY27) vs ₹374.78 (H1 FY26)
  • Basic EPS: ₹9.11

Annual Comparison (FY26 Audited):

  • Revenue from operations: ₹2,503.79
  • Other income: ₹90.53
  • Total revenue: ₹2,594.32
  • Profit before tax: ₹819.26
  • Total tax expense: ₹210.82
  • Profit for the year: ₹608.44
  • Basic EPS: ₹22.79

Consolidated Financial Results (₹ in millions)

Quarterly Performance (Q2 FY27):

  • Revenue from operations: ₹692.23
  • Other income: ₹14.25
  • Total revenue: ₹706.48
  • Profit before tax: ₹179.25
  • Total tax expense: ₹47.78
  • Profit for the period: ₹131.47
  • Basic EPS: ₹4.92

Half-Yearly Performance (H1 FY27):

  • Revenue from operations: ₹1,278.87
  • Other income: ₹37.30
  • Total revenue: ₹1,316.17
  • Profit before tax: ₹328.61
  • Total tax expense: ₹85.46
  • Profit for the period: ₹243.15
  • Basic EPS: ₹9.11

Balance Sheet Highlights (Standalone as at September 30, 2026)

  • Property, Plant and Equipment: ₹23.94 million
  • Investments: ₹531.89 million
  • Inventories: ₹1,086.64 million
  • Trade receivables: ₹164.60 million
  • Cash and cash equivalents: ₹46.32 million
  • Total assets: ₹3,821.90 million
  • Paid-up equity share capital: ₹267.00 million (face value ₹10 per share)
  • Other equity: ₹4,322.34 million
  • Total equity: ₹4,589.34 million

Cash Flow Statement (Standalone H1 FY27)

  • Cash generated/(used) in operating activities: ₹(121.86) million
  • Cash generated/(used) in investing activities: ₹(134.13) million
  • Cash generated/(used) in financing activities: ₹(160.40) million
  • Net decrease in cash and cash equivalents: ₹(416.38) million

Emphasis of Matter:

The auditors drew attention to Note 4 regarding balances in trade receivables and trade payables being subject to confirmation/reconciliation. Classification of trade payables as MSME and others is based on available information with management. The opinion is not modified in respect of these matters.

Notes to Financial Results

1. Prepared in accordance with SEBI Listing Regulations and Indian Accounting Standards

2. Company engaged primarily in water revitalizing and groundwater recharging activities

3. No different operating segments as per Ind AS 108

4. EPS figures are not annualized for quarterly results

5. Consolidated results include partnership firm "Denta Properties and Investment" where company has 99% stake

6. Previous period figures have been regrouped/reclassified where necessary