Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33

Date of Board Meeting / Approval: Monday, November 02, 2026 (commenced at 17:37 IST, concluded at 18:52 IST)

Audit Opinion: Clean (Limited Review Report - nothing has come to our attention that causes us to believe the statement contains any material misstatement)

Auditor’s Comment: Statutory Auditors, Talati & Talati LLP, issued an unmodified limited review report. For consolidated results, they included an 'Other Matter' paragraph stating the financial results of one subsidiary (with revenue of ₹11.38 lakhs) were unaudited and provided by management, but were not material to the Group.

Key Financial Highlights [₹ in lakhs]

Standalone Results:

Revenue from Operations: ₹50,101.15 lakhs (Q2 FY26: ₹43,393.74 lakhs | YoY Growth: ~15.5%)

Total Income: ₹50,456.86 lakhs (Q2 FY26: ₹43,672.45 lakhs)

Net Profit: ₹295.12 lakhs (Q2 FY26: ₹294.45 lakhs)

EPS (Basic, not annualized): ₹2.93 (FV ₹2 per share) (Q2 FY26: ₹2.93)

Other Equity: ₹76,370.72 lakhs (Mar-31-2026: ₹71,508.57 lakhs)

Cash and Cash Equivalents: ₹2,655.09 lakhs (Mar-31-2026: ₹6,665.65 lakhs)

Debt:

  • Short-term borrowings: ₹9,776.62 lakhs (Mar-31-2026: ₹7,566.62 lakhs)
  • Long-term borrowings: ₹3,976.79 lakhs (Mar-31-2026: ₹3,240.17 lakhs)
  • Total Borrowings: ₹13,753.41 lakhs (Mar-31-2026: ₹10,806.79 lakhs)

Consolidated Results:

Revenue from Operations: ₹50,112.53 lakhs (Q2 FY26: ₹43,393.74 lakhs | YoY Growth: ~15.5%)

Total Income: ₹50,468.24 lakhs (Q2 FY26: ₹43,672.45 lakhs)

Net Profit: ₹295.80 lakhs (Q2 FY26: ₹294.67 lakhs)

EPS (Basic, not annualized): ₹2.94 (FV ₹2 per share) (Q2 FY26: ₹2.93)

Other Equity: ₹76,325.16 lakhs (Mar-31-2026: ₹71,443.59 lakhs)

Cash and Cash Equivalents: ₹2,703.77 lakhs (Mar-31-2026: ₹6,674.48 lakhs)

Segment-wise Performance [₹ in lakhs] (Standalone):

Contracts of Prefabricated Buildings & Building Material:

  • Segment Revenue: ₹45,990.22 lakhs (Q2 FY26: ₹40,456.86 lakhs)
  • Segment Profit: ₹3,770.63 lakhs (Q2 FY26: ₹3,811.50 lakhs)

EPS Beads:

  • Segment Revenue: ₹4,110.93 lakhs (Q2 FY26: ₹2,936.88 lakhs)
  • Segment Profit: ₹94.19 lakhs (Q2 FY26: ₹90.56 lakhs)

The Prefabricated Buildings segment drove overall revenue growth, though its profit margin slightly decreased YoY. The EPS Beads segment showed strong growth in both revenue and profit.

Corporate Actions:

Dividend: Not Specified

Share Split/Bonus/Buyback: Not Specified

Other Significant Information:

Cash Flow: Net cash used in operating activities was ₹(10,723.68) lakhs for H1 FY27 (H1 FY26: Generated ₹9,262.77 lakhs), primarily due to an increase in trade receivables (₹14,404.91 lakhs) and inventories (₹9,658.79 lakhs).

Assets & Liabilities: Total assets stood at ₹1,56,485.44 lakhs (Standalone) and ₹1,56,395.93 lakhs (Consolidated) as of September 30, 2026, compared to ₹1,42,817.85 lakhs (Standalone) and ₹1,42,690.42 lakhs (Consolidated) as of March 31, 2026.