Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33(3)

Audit Opinion:

The statutory auditors issued an unmodified opinion on both standalone and consolidated financial results after limited review.

Key Financial Highlights [Amount in lakh except per share data]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹5,429.62 lakh (compared to ₹6,524.75 lakh in Q2 FY26, down 16.8% YoY)
  • Total Income: ₹5,788.46 lakh
  • Net Profit: ₹1,527.18 lakh
  • EPS: ₹1.49 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹9,899.10 lakh (compared to ₹10,900.73 lakh in H1 FY26, down 9.2% YoY)
  • Total Income: ₹10,582.31 lakh
  • Net Profit: ₹2,594.73 lakh
  • EPS: ₹2.54 (Basic and Diluted)

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

  • Total Assets: ₹32,626.70 lakh
  • Cash and Cash Equivalents: ₹102.14 lakh
  • Total Equity: ₹29,370.59 lakh
  • Borrowings: ₹66.65 lakh (current)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,572.91 lakh (compared to ₹9,656.45 lakh in Q2 FY26, up 19.8% YoY)
  • Total Income: ₹11,900.21 lakh
  • Net Profit: ₹2,619.49 lakh
  • EPS: ₹2.38 (Basic and Diluted)
  • Net Profit attributable to Owners: ₹2,432.95 lakh

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹21,906.18 lakh (compared to ₹16,109.40 lakh in H1 FY26, up 36.0% YoY)
  • Total Income: ₹22,483.14 lakh
  • Net Profit: ₹4,624.35 lakh
  • EPS: ₹4.22 (Basic and Diluted)
  • Net Profit attributable to Owners: ₹4,310.21 lakh

Consolidated Balance Sheet (as at September 30, 2026):

  • Total Assets: ₹44,903.45 lakh
  • Cash and Cash Equivalents: ₹844.85 lakh
  • Total Equity: ₹37,168.74 lakh
  • Borrowings: ₹1,346.39 lakh (₹979.74 lakh non-current + ₹366.65 lakh current)

Segment-wise Performance:

The company is primarily engaged in the business of 'Surface Decorative Products'. There is no separate reportable segment as per Ind AS 108 - Operating Segments.

Corporate Actions:

The Board approved the acquisition of 51% equity stake in Drashti Surfaces Private Limited for an aggregate investment of ₹31,12,02,000 (₹31.12 crore).

Acquisition Details:

  • Subscription to Fresh Issue of Shares: ₹26,82,62,000 for 11,870 shares
  • Purchase of Shares from Existing Shareholders: ₹4,29,40,000 for 1,900 shares
  • Total Investment: ₹31,12,02,000 for 13,770 shares (51% stake)
  • Payment: Entire investment will be paid in cash
  • Completion Timeline: On or before 90 days from execution of agreements

Target Company Profile:

  • Name: Drashti Surfaces Private Limited
  • Industry: Manufacturer of Laminates and Veneer
  • Date of Incorporation: 02/08/2024
  • Business: Acquired business undertaking of Laminates and Veneer manufacturing since 1st November, 2026
  • Turnover of Acquired Undertaking: FY 2023-24: ₹95,97,66,125; FY 2024-25: ₹92,10,49,693; FY 2025-26: ₹1,07,48,03,086
  • Presence: Across India, and exports to South-East Asia, the Middle East and Africa
  • Not a related party transaction

Other Significant Information:

Subsidiary Updates:

  • On April 1, 2026, the Holding Company acquired controlling stake of 51% in Chawla Brothers for ₹3,220 lakhs
  • During the quarter, subsidiary HUES Plydecor LLP commenced operations
  • On July 10, 2026, subsidiary Euro Pratik Trade-FZCO acquired controlling stake of 51% in Elements Trading LLC (Dubai, UAE)

Consolidated Entities:

The consolidation includes 13 entities: Euro Pratik Sales Limited (Parent), Gloirio Décor Private Limited, Euro Pratik Trade FZCO, Euro Pratik C Corp Inc., Euro Pratik Intex LLP, Euro Pratik Star LLP, Euro Pratik Craft LLP, Uro Veneer World, Chawla Brothers, Hues Plydécor LLP, Euro Pratik USA LLC, Element Trading LLC, and Euro Pratik EU d.o.o. (not consolidated as no operations/transactions)