Key Financial Figures - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹6,015.27
  • Total Income: ₹6,493.90
  • Profit before tax: ₹107.75
  • Net Profit: ₹82.42
  • Basic EPS: ₹0.01
  • Diluted EPS: ₹0.01

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹11,756.52
  • Total Income: ₹12,873.88
  • Profit before tax: ₹172.70
  • Net Profit: ₹129.30
  • Basic EPS: ₹0.02
  • Diluted EPS: ₹0.02

Comparative Figures (Quarter Ended September 30, 2025):

  • Net Profit: ₹36.02
  • Basic EPS: ₹0.01

Key Financial Figures - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹10,929.91
  • Total Income: ₹11,001.03
  • Profit before tax: ₹382.96
  • Net Profit: ₹267.93
  • Basic EPS: ₹0.05
  • Diluted EPS: ₹0.05

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹21,372.05
  • Total Income: ₹21,493.58
  • Profit before tax: ₹711.16
  • Net Profit: ₹484.68
  • Basic EPS: ₹0.08
  • Diluted EPS: ₹0.08

Segment Information - Consolidated

Revenue Breakdown (Half Year Ended September 30, 2026):

  • Industrial EPC: ₹21,306.66 lakhs (99.1% of total)
  • Security Solution & AI: ₹186.92 lakhs (0.9% of total)

Segment Profit before tax (Half Year):

  • Industrial EPC: ₹1,086.15 lakhs
  • Security Solution & AI: ₹7.25 lakhs

Balance Sheet Highlights

Standalone (as of September 30, 2026):

  • Total Assets: ₹28,944.29 lakhs
  • Equity Share Capital: ₹5,748.68 lakhs
  • Borrowings: ₹9,154.25 lakhs
  • Cash & Cash Equivalents: ₹508.26 lakhs

Consolidated (as of September 30, 2026):

  • Total Assets: ₹31,701.33 lakhs
  • Equity Share Capital: ₹5,748.68 lakhs
  • Borrowings: ₹9,154.25 lakhs
  • Cash & Cash Equivalents: ₹512.28 lakhs

Cash Flow Statements

Standalone (Half Year Ended September 30, 2026):

  • Net cash from operating activities: ₹-55.09 lakhs
  • Net cash from investing activities: ₹-5.25 lakhs
  • Net cash from financing activities: ₹566.02 lakhs

Consolidated (Half Year Ended September 30, 2026):

  • Net cash from operating activities: ₹-55.01 lakhs
  • Net cash from investing activities: ₹-5.25 lakhs
  • Net cash from financing activities: ₹566.02 lakhs

Emphasis Matter

Auditors highlighted that the company made investments in equity shares of a private limited company aggregating to ₹500.00 lakhs as on September 30, 2026, reported under Investments in Non-Current Assets. While Ind AS 109 requires these investments to be measured at fair value, management has valued them at cost due to long-term business synergy considerations.

Additional Information

The company operates primarily in the Industrial EPC segment, with minimal contribution from Security Solution & AI segment. All figures for the quarter pertain only to Industrial EPC, hence separate segment reporting was not done. The company has adopted Indian Accounting Standards (Ind AS) from April 1, 2017.