Key Quantitative Figures

Financial Results for Quarter Ended September 30, 2026 (Unaudited Standalone):

  • Revenue from Operations: ₹755.61 lakh
  • Other Income: ₹22.49 lakh
  • Total Income: ₹778.10 lakh
  • Total Expenses: ₹772.87 lakh
  • Profit Before Tax: ₹5.23 lakh
  • Profit for the Period: ₹5.23 lakh
  • Basic Earnings Per Share (EPS): ₹0.04
  • Diluted Earnings Per Share (EPS): ₹0.04

Financial Results for Half Year Ended September 30, 2026 (Unaudited Standalone):

  • Revenue from Operations: ₹1,777.35 lakh
  • Other Income: ₹39.98 lakh
  • Total Income: ₹1,817.33 lakh
  • Total Expenses: ₹1,807.52 lakh
  • Profit Before Tax: ₹9.81 lakh
  • Profit for the Period: ₹9.81 lakh
  • Basic Earnings Per Share (EPS): ₹0.08
  • Diluted Earnings Per Share (EPS): ₹0.08

Comparative Figures (Year Ended March 31, 2026 - Audited):

  • Revenue from Operations: ₹5,877.88 lakh
  • Other Income: ₹145.92 lakh
  • Total Income: ₹6,023.80 lakh
  • Profit Before Tax: ₹24.02 lakh
  • Tax Expense: ₹0.36 lakh
  • Profit for the Period: ₹23.66 lakh
  • Basic EPS: ₹0.19
  • Diluted EPS: ₹0.19

Cash Flow Statement (Half Year Ended September 30, 2026):

  • Net Cash Flows from Operating Activities: ₹408.26 lakh
  • Net Cash Flows used in Investing Activities: ₹(538.84) lakh
  • Net Cash Flows from Financing Activities: ₹50.00 lakh
  • Net Decrease in Cash and Cash Equivalents: ₹(80.58) lakh
  • Cash and Cash Equivalents at Beginning of Period: ₹88.39 lakh
  • Cash and Cash Equivalents at End of Period: ₹7.81 lakh

Balance Sheet Position as at September 30, 2026 (Unaudited Standalone):

  • Total Assets: ₹2,357.73 lakh
  • Equity Share Capital: ₹1,233.17 lakh
  • Other Equity: ₹(102.74) lakh
  • Non-Current Liabilities: ₹1,234.08 lakh
  • Current Liabilities: ₹1,123.65 lakh
  • Loans (Non-Current Assets): ₹3,360.46 lakh
  • Inventories: ₹1,320.00 lakh
  • Trade Receivables: ₹(2,430.88) lakh
  • Other Current Assets: ₹56.16 lakh

Dates of Action

  • Board Meeting Date: November 13, 2026 (commenced at 1:00 PM, concluded at 2:00 PM)
  • Period Ended: September 30, 2026 (for quarterly and half-yearly results)

Parties Involved

  • Board of Directors of Equilateral Enterprises Limited
  • Audit Committee
  • Statutory Auditors (conducted limited review)
  • BSE Limited (recipient of disclosure)

Related Party Transactions (Half Year Ended September 30, 2026):

  • Mr. Kartik s Mehta (Director): Loan taken from director - Opening balance: ₹22,797, Transactions: ₹0, Closing balance: ₹22,797
  • Ms. Payal Mukeshbhai Jani (CFO): Remuneration - ₹95,528
  • Ms. Alpi Jain (Company Secretary): Remuneration - ₹1,32,000
  • No transactions reported for Managing Director and Independent Directors

Purpose and Rationale

Compliance with SEBI LODR regulations for periodic disclosure of financial results and related party transactions.

Financial Impact

Financial results represent the company's standalone performance for the quarter and half-year ended September 30, 2026. The limited review report by statutory auditors expressed an unmodified opinion on these results.

Additional Information

  • The company's business activity falls within a single segment
  • Figures for previous periods have been regrouped/reclassified where necessary
  • Financial results are available on company website (www.equilateral.in) and BSE website (www.bseindia.com)
  • The company changed its name from Surya Industrial Corporation Limited to Equilateral Enterprises Limited