Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

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

Audit Opinion:

Clean opinion - Limited review report states nothing has come to attention that causes belief that the statement contains any material misstatement.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹15,205.75 (vs ₹12,986.35 in Q2 FY26, +17.1% YoY)
  • Total Income: ₹15,272.43
  • Profit Before Tax: ₹728.90 (vs ₹906.17 in Q2 FY26, -19.6% YoY)
  • Tax Expenses: ₹186.47
  • Net Profit: ₹542.43 (vs ₹662.11 in Q2 FY26, -18.1% YoY)
  • EPS Basic: ₹2.21 (vs ₹2.70 in Q2 FY26)
  • EPS Diluted: ₹2.21 (vs ₹2.70 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹27,168.16 (vs ₹23,469.93 in H1 FY26, +15.8% YoY)
  • Total Income: ₹27,270.94
  • Profit Before Tax: ₹1,425.29 (vs ₹1,691.13 in H1 FY26, -15.7% YoY)
  • Tax Expenses: ₹387.34
  • Net Profit: ₹1,037.95 (vs ₹1,234.36 in H1 FY26, -15.9% YoY)
  • EPS Basic: ₹4.24 (vs ₹5.04 in H1 FY26)
  • EPS Diluted: ₹4.24 (vs ₹5.04 in H1 FY26)

Balance Sheet Position as at September 30, 2026:

  • Paid up Equity Share Capital: ₹2,450.00
  • Other Equity: ₹14,661.39 (vs ₹13,625.33 as at March 31, 2026)
  • Cash & Cash Equivalents: ₹374.07 (vs ₹591.79 as at March 31, 2026)
  • Total Debt: Short-term borrowings ₹14,405.88 + Long-term borrowings ₹3,480.03 = ₹17,885.91

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹15,213.47
  • Total Income: ₹15,273.87
  • Profit Before Tax: ₹683.29
  • Tax Expenses: ₹187.00
  • Net Profit: ₹496.30
  • EPS Basic: ₹2.03
  • EPS Diluted: ₹2.03

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹27,194.76
  • Total Income: ₹27,290.23
  • Profit Before Tax: ₹1,362.34
  • Tax Expenses: ₹387.87
  • Net Profit: ₹974.47
  • EPS Basic: ₹3.98
  • EPS Diluted: ₹3.98

Segment-wise Performance:

The company has only one reportable segment - "Aluminium Composite Panels". Disclosure under IND-AS 108 on Operating Segments is not applicable.

Corporate Actions:

  • During the quarter, the company made investment in Eurobond Dimensions Private Limited by acquiring 70% stake (1,75,000 shares of face value ₹10 each) for investment value of ₹17,50,000
  • The company becomes holding company by virtue of this acquisition

Other Significant Information:

Entities included in consolidation:

  • Euro Panel Products Limited (Parent)
  • Euro Panel Products Trading W.L.L., Qatar (Subsidiary)
  • Euro Sealant Private Limited (Subsidiary)
  • Eurobond Dimensions Private Limited (Subsidiary)

Subsidiary Performance:

  • Euro Panel Products Trading W.L.L., Qatar: Total revenue of ₹24.83 lakhs and net loss of ₹23.81 lakhs for quarter ended September 30, 2026