Meeting Details
The Audit Committee meeting commenced at 11:00 AM and concluded at 11:30 AM on 10/11/2026, approving the financial results. Subsequently, the Board of Directors meeting started at 11:30 AM and concluded at 12:00 PM on the same day, giving final approval to the results.
Financial Results Summary (Amounts in ₹ Lakhs)
Quarterly Performance (Q2 FY2026 vs Q2 FY2025)
- Net Revenue from Operations: ₹2,737.02 (Q2 FY2026) vs Not explicitly stated for Q2 FY2025 but Total Income was ₹1,465.54
- Total Income: ₹2,743.14 (Q2 FY2026) vs ₹1,465.54 (Q2 FY2025)
- Profit Before Tax: ₹722.99 (Q2 FY2026) vs ₹159.29 (Q2 FY2025)
- Tax Expense: ₹196.63 (Q2 FY2026) vs ₹43.09 (Q2 FY2025)
- Profit for the Period: ₹526.36 (Q2 FY2026) vs ₹116.20 (Q2 FY2025)
- Other Comprehensive Income/(Loss): ₹1,585.75 (Q2 FY2026) vs (₹400.04) (Q2 FY2025)
- Total Comprehensive Income: ₹2,055.43 (Q2 FY2026) vs (₹283.84) (Q2 FY2025)
- Basic & Diluted EPS: ₹17.55 (Q2 FY2026) vs ₹3.87 (Q2 FY2025)
Half-Yearly Performance (H1 FY2026 vs H1 FY2025)
- Net Revenue from Operations: ₹4,998.23 (H1 FY2026) vs ₹3,496.77 (H1 FY2025)
- Total Income: ₹5,000.59 (H1 FY2026) vs ₹3,715.53 (H1 FY2025)
- Profit Before Tax: ₹1,354.02 (H1 FY2026) vs ₹771.96 (H1 FY2025)
- Tax Expense: ₹357.98 (H1 FY2026) vs ₹199.30 (H1 FY2025)
- Profit for the Period: ₹796.04 (H1 FY2026) vs ₹572.66 (H1 FY2025)
- Other Comprehensive Income/(Loss): ₹1,110.47 (H1 FY2026) vs ₹609.89 (H1 FY2025)
- Total Comprehensive Income: ₹1,906.51 (H1 FY2026) vs ₹1,182.55 (H1 FY2025)
- Basic & Diluted EPS: ₹33.20 (H1 FY2026) vs ₹19.09 (H1 FY2025)
Revenue Breakdown (Q2 FY2026)
- Sale of Products (inclusive of GST): ₹2,296.70
- Other Operating Income (inclusive of GST): ₹513.39
- GST Recovered: (₹73.07)
- Other Income: ₹6.12
Expense Breakdown (Q2 FY2026)
- Cost of Materials Consumed: ₹1,082.20
- Changes in Inventories: ₹150.42 (decrease)
- Employees Benefits Expense: ₹398.44
- Finance Costs: ₹7.50
- Depreciation/Amortization: ₹82.77
- Other Expenses: ₹298.82
Capital Structure
- Paid-up Equity Share Capital: ₹300.00 lakhs (unchanged across all periods)
- Other Equity: ₹25,366.46 lakhs (as of 30/09/2026)
- Net Worth: ₹25,666.46 lakhs (as of 30/09/2026)
Financial Ratios
- Debt Service Coverage Ratio: N.A. (No Debt)
- Interest Service Coverage Ratio: 97.40 (Q2 FY2026), 65.54 (H1 FY2026)
- Debt-Equity Ratio: N.A. (No Debt)
Cash Flow Statement (H1 FY2026)
- Net Cash Flow from Operating Activities: ₹1,056.92 lakhs
- Net Cash Used in Investing Activities: (₹837.61) lakhs
- Net Cash Flow from Financing Activities: ₹4.05 lakhs
- Net Increase in Cash: ₹223.36 lakhs
- Cash at Beginning: ₹44.58 lakhs
- Cash at End: ₹267.94 lakhs
Balance Sheet Position (as of 30/09/2026)
- Total Assets: ₹27,009.45 lakhs
- Non-Current Assets: ₹2,562.50 lakhs (Property, Plant & Equipment: ₹2,546.11 lakhs)
- Current Assets: ₹24,446.95 lakhs (Inventories: ₹2,319.58 lakhs; Investments: ₹20,478.56 lakhs)
- Total Equity: ₹25,666.46 lakhs
- Current Liabilities: ₹1,342.99 lakhs (Borrowings: ₹801.70 lakhs)
Significant Events and Notes
- The company made cumulative investments in mutual funds of ₹779.96 lakhs during H1 FY2026
- Fair value changes in investments resulted in significant other comprehensive income/(loss)
- The company is primarily engaged in manufacturing engineering goods with no separate reportable segments
- Statutory auditors conducted a limited review of the unaudited financial results
- Full results are available on BSE website (www.bseindia.com) and company website (www.dilindia.co.in)