Financial Results Summary

Income Statement (₹ in Lakhs)

Quarter Ended 30/09/2026:

  • Net Revenue from Operations: ₹2,737.02 (vs. ₹2,261.21 in Q1 FY2026)
  • Total Income: ₹2,743.14
  • Profit Before Tax: ₹722.99
  • Total Tax Expense: ₹196.63
  • Net Profit: ₹526.36
  • Basic & Diluted EPS: ₹17.55

Half Year Ended 30/09/2026:

  • Net Revenue from Operations: ₹4,998.23
  • Total Income: ₹5,000.59
  • Profit Before Tax: ₹1,354.02
  • Total Tax Expense: ₹357.98
  • Net Profit: ₹996.04
  • Basic & Diluted EPS: ₹33.20

Comparative Performance

Q2 FY2026 vs Q2 FY2025:

  • Net Revenue growth: 86% (from unspecified base in Q2 FY2025)
  • Net Profit growth: 353% (from ₹116.20 lakhs)
  • EPS growth: 353% (from ₹3.87)

H1 FY2026 vs H1 FY2025:

  • Net Revenue growth: 43% (from ₹3,496.77 lakhs)
  • Net Profit growth: 74% (from ₹572.66 lakhs)
  • EPS growth: 74% (from ₹19.09)

Revenue Breakdown (Q2 FY2026)

  • Sale of Products (incl. GST): ₹2,296.70 lakhs
  • Other Operating Income (incl. GST): ₹513.39 lakhs
  • GST Recovered: ₹(73.07) lakhs
  • Other Income: ₹6.12 lakhs

Expense Breakdown (Q2 FY2026)

  • Cost of Materials Consumed: ₹1,082.20 lakhs
  • Changes in Inventories: ₹150.42 lakhs (decrease)
  • Employees Benefits Expense: ₹398.44 lakhs
  • Finance Costs: ₹7.50 lakhs
  • Depreciation/Amortization: ₹82.77 lakhs
  • Other Expenses: ₹298.82 lakhs

Tax Expense (Q2 FY2026)

  • Current Income Tax: ₹196.61 lakhs
  • Income Tax Refund (earlier year): ₹0.02 lakhs

Other Comprehensive Income

Quarter Ended 30/09/2026:

  • Unrealized Loss on Valuation of Investments: ₹(557.07) lakhs
  • Deferred Tax Assets on OCI: ₹81.79 lakhs
  • Net OCI: ₹(475.28) lakhs

Half Year Ended 30/09/2026:

  • Unrealized Gain on Valuation of Investments: ₹1,439.93 lakhs
  • Deferred Tax Liabilities on OCI: ₹(329.46) lakhs
  • Net OCI: ₹1,110.47 lakhs

Capital Structure

  • Paid-up Equity Share Capital: ₹300.00 lakhs (30 lakh shares of ₹10 each)
  • Net Worth (including Retained Earnings): ₹25,666.46 lakhs as at 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)

  • Cash from Operating Activities: ₹1,056.92 lakhs
  • Cash used in Investing Activities: ₹(837.61) lakhs
  • Cash from Financing Activities: ₹4.05 lakhs
  • Net Increase in Cash: ₹223.36 lakhs
  • Cash & Cash Equivalents at end: ₹267.94 lakhs

Balance Sheet Position (30/09/2026)

Assets:

  • Property, Plant and Equipment: ₹2,546.11 lakhs
  • Deferred Tax Assets: ₹16.39 lakhs
  • Inventories: ₹2,319.58 lakhs
  • Investments: ₹20,478.56 lakhs
  • Trade Receivables: ₹994.93 lakhs
  • Cash & Cash Equivalents: ₹267.94 lakhs
  • Total Assets: ₹26,466.80 lakhs

Liabilities & Equity:

  • Equity Share Capital: ₹300.00 lakhs
  • Other Equity: ₹25,366.46 lakhs
  • Borrowings: ₹801.70 lakhs
  • Trade Payables: ₹45.10 lakhs
  • Current Tax Liabilities: ₹123.66 lakhs
  • Total Liabilities: ₹1,342.99 lakhs

Significant Events

  • Cumulative investment in mutual funds during H1 FY2026: ₹779.96 lakhs
  • Valuation changes in investments recognized through Other Comprehensive Income
  • No separate reportable segments as per Ind AS 108
  • Company primarily engaged in manufacturing of engineering goods

Auditor's Opinion

Unmodified limited review opinion issued by NKSJ & Associates, stating nothing has come to their attention causing belief that the statement contains material misstatement.