Nature of the Disclosure

This is a regulatory disclosure submitted to BSE Limited pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. It intimates the outcome of the Board of Directors meeting held on October 27, 2026.

Key Quantitative Figures (Standalone - Quarter ended September 30, 2026)

  • Revenue from Operations: ₹2,178.15 lakh
  • Other Income: ₹35.15 lakh
  • Total Income: ₹2,213.30 lakh
  • Profit Before Tax: ₹37.09 lakh
  • Tax Expense: ₹10.00 lakh (comprising Current tax for earlier years: ₹9.01 lakh, Deferred Tax (Net): ₹0.99 lakh)
  • Profit for the period: ₹27.09 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.73 (Not Annualized)

Key Quantitative Figures (Standalone - Half Year ended September 30, 2026)

  • Revenue from Operations: ₹4,394.35 lakh
  • Other Income: ₹134.55 lakh
  • Total Income: ₹4,528.90 lakh
  • Profit Before Tax: ₹157.27 lakh
  • Tax Expense: ₹36.90 lakh
  • Profit for the period: ₹120.37 lakh
  • Earnings Per Share (Basic & Diluted): ₹3.26 (Not Annualized)

Key Quantitative Figures (Consolidated - Quarter ended September 30, 2026)

  • Revenue from Operations: ₹2,178.15 lakh
  • Other Income: ₹35.15 lakh
  • Total Income: ₹2,213.30 lakh
  • Loss Before Tax: ₹(89.93) lakh
  • Tax Expense: ₹10.00 lakh
  • Loss for the period: ₹(99.93) lakh
  • Loss Per Share (Basic & Diluted): ₹(2.70) (Not Annualized)

Key Quantitative Figures (Consolidated - Half Year ended September 30, 2026)

  • Revenue from Operations: ₹4,394.35 lakh
  • Other Income: ₹134.55 lakh
  • Total Income: ₹4,528.90 lakh
  • Profit Before Tax: ₹30.25 lakh
  • Tax Expense: ₹36.90 lakh
  • Loss for the period: ₹(6.65) lakh
  • Loss Per Share (Basic & Diluted): ₹(0.18) (Not Annualized)

Dates of Action

  • Board Meeting Date: October 27, 2026
  • Meeting Time: Commenced at 2:00 P.M. and concluded at 04:36 P.M.
  • Period Ended: September 30, 2026 (Quarter and Half Year)

Parties Involved

  • Statutory Auditors: S S Kothari Mehta & Company LLP (Firm Reg. No. - 000756N/N500441)
  • Audit Partner: Deepak K. Aggarwal (Membership No. — 095541)
  • Subsidiary: DEL Arabia Company (Incorporated in Saudi Arabia on December 11, 2025)
  • Stock Exchange: BSE Limited

Stated Rationale

The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and reviewed by the statutory auditors as required by SEBI Listing Regulations.

Financial and Operational Impact

Subsidiary Impact (DEL Arabia): The subsidiary, which did not exist in the previous year, reported a net loss after tax of ₹127.02 lakh for the half year ended September 30, 2026. This is the primary reason for the divergence between standalone profit and consolidated loss. Its financials include total assets of ₹147.76 lakh as of September 30, 2026.

Capital Structure: The paid-up equity share capital remained unchanged at ₹369.60 lakh (Face Value per share: ₹10).

Cash Flow (Standalone - Half Year):

  • Net cash from Operating Activities: ₹326.93 lakh
  • Net cash used in Investing Activities: ₹(140.09) lakh
  • Net cash used in Financing Activities: ₹(80.52) lakh
  • Net increase in cash: ₹106.52 lakh

Forward-Looking Guidance

No explicit forward-looking guidance or management commentary was provided in the disclosure.

Notes

  • The company operates in a single business segment: "General Engineering Products".
  • These are the first consolidated financial results prepared by the company, following the incorporation of DEL Arabia. Consequently, comparative figures for previous periods are not fully comparable.
  • The financial results were reviewed by the Audit Committee and recommended for approval by the Board of Directors.
  • The statutory auditors issued an unmodified limited review report on both the standalone and consolidated financial results.