Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Quarterly Financial Results

Audit Opinion:

Unmodified review report issued by S R B C & Co. LLP on both standalone and consolidated financial results.

Key Financial Highlights [₹ in lakhs]:

Standalone Results:

Revenue from Operations: ₹41,869.71 (vs. ₹48,679.59 in Q1 FY26, -14.0% YoY; vs. ₹31,001.49 in Q4 FY26, +35.1% QoQ)

Total Income: Not separately specified

EBITDA: Not disclosed

Net Profit: ₹10,209.34 (includes exceptional gain of ₹9,125.42)

EPS: ₹64.39 (basic and diluted)

Other Equity: Not specified for current period

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Consolidated Results:

Revenue from Operations: ₹43,588.21 (vs. ₹50,071.97 in Q1 FY26, -12.9% YoY; vs. ₹32,716.75 in Q4 FY26, +33.2% QoQ)

Total Income: ₹43,868.28

EBITDA: Not disclosed

Net Profit: ₹10,209.34 (attributable to owners)

EPS: ₹64.39 (basic and diluted)

Other Equity: ₹47,865.37 as of previous accounting year end

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Segment-wise Performance [₹ in lakhs]:

Standalone Segment Revenue:

  • Building Products: ₹35,643.91 (vs. ₹35,687.11 in Q1 FY26, -0.1% YoY; vs. ₹25,188.38 in Q4 FY26, +41.5% QoQ)
  • Steel Buildings: ₹6,225.80 (vs. ₹12,992.48 in Q1 FY26, -52.1% YoY; vs. ₹5,813.11 in Q4 FY26, +7.1% QoQ)

Standalone Segment Results (Profit/(loss) before tax and finance costs):

  • Building Products: ₹5,671.69 (vs. ₹2,927.76 in Q1 FY26, +93.8% YoY; vs. ₹1,947.48 in Q4 FY26, +191.2% QoQ)
  • Steel Buildings: (₹310.17) (vs. (₹164.28) in Q1 FY26, -88.8% YoY; vs. (₹2,956.31) in Q4 FY26, improved)

Consolidated Segment Revenue:

  • Building Products: ₹37,362.41 (vs. ₹37,079.48 in Q1 FY26, +0.8% YoY; vs. ₹26,903.64 in Q4 FY26, +38.9% QoQ)
  • Steel Buildings: ₹6,225.80 (vs. ₹12,992.49 in Q1 FY26, -52.1% YoY; vs. ₹5,813.11 in Q4 FY26, +7.1% QoQ)

Consolidated Segment Results (Profit/(loss) before tax and finance costs):

  • Building Products: ₹5,533.39 (vs. ₹2,692.23 in Q1 FY26, +105.5% YoY; vs. ₹1,661.69 in Q4 FY26, +233.0% QoQ)
  • Steel Buildings: (₹314.64) (vs. (₹166.78) in Q1 FY26, -88.7% YoY; vs. (₹2,959.61) in Q4 FY26, improved)

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

Exceptional Items - Standalone:

1. Profit of ₹9,615.42 lakhs from sale of property at Podanur (classified as 'Asset Held for Sale' as of March 31, 2026)

2. Impairment loss of ₹489.00 lakhs on inter-corporate deposit given to Everest Steel Building Private Limited

3. Impairment loss of ₹1.00 lakh on investment in Everest Steel Building Private Limited

4. Additional charge of ₹1,634.14 lakhs pertaining to gratuity due to Labour Codes implementation (recognized in FY26)

5. Impairment loss of ₹2,870.00 lakhs on investment in Everest Buildpro Pvt Ltd. (recognized in FY26)

6. Profit of ₹304.58 lakhs from sale of office premises in Mumbai (recognized in FY26)

Exceptional Items - Consolidated:

1. Profit of ₹9,615.42 lakhs from sale of property at Podanur

2. Provision of ₹125.00 lakhs related to withdrawal of CAPEX plan for Fibre Cement Boards plant by Everest Buildpro Private Limited

3. Write-off of pre-operative expenses and other provisions aggregating ₹362.64 lakhs related to withdrawal of PEB manufacturing facility CAPEX by Everest Steel Building Private Limited

4. Additional charge of ₹1,668.84 lakhs pertaining to gratuity due to Labour Codes implementation (recognized in FY26)

5. Profit of ₹304.58 lakhs from sale of office premises in Mumbai (recognized in FY26)

CAPEX Plan Changes:

  • Everest Steel Building Private Limited: Board decided on July 3, 2026 to withdraw CAPEX plan for new PEB manufacturing facility including surrender of allocated land
  • Everest Buildpro Private Limited: Board decided on July 3, 2026 to withdraw CAPEX plan for new Fibre Cement Boards plant including surrender of allocated land

Labour Codes Impact:

The Group continues to monitor finalization of Central/State Rules and clarifications from Government on other aspects of Labour Codes and will provide appropriate accounting effect as and when clarifications are issued/rules are notified.

Subsidiaries Included in Consolidation:

1. Everest Buildpro Private Limited

2. Everest Steel Building Private Limited

3. Everest Building Products, Mauritius

4. Everestind FZE, UAE

5. Everest Foundation