Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting and submission of Unaudited Financial Results pursuant to SEBI Listing Regulations

Date of Board Meeting / Approval: 31st October 2026 (Meeting commenced at 11:15 AM, concluded at 02:00 PM)

Audit Opinion: The financial results are unaudited but have been subject to a limited review by the statutory auditors. The review reports from HB Kalaria & Associates state that nothing has come to their attention that causes them to believe the statements contain any material misstatement. [Clean Review Opinion]

Auditor’s Comment: No qualifications or modifications were noted in the limited review reports. The auditors confirmed the results were prepared in accordance with Ind AS 34 and SEBI Listing Regulations.

Key Financial Highlights [Unit: ₹ lakhs]

Standalone Results:

Revenue from Operations:

  • Q2 FY27: ₹9,118.42 (vs. Q2 FY26: ₹7,379.46; +23.5% YoY)
  • H1 FY27: ₹16,497.88 (vs. H1 FY26: ₹13,007.21; +26.8% YoY)

Total Income:

  • Q2 FY27: ₹9,135.41
  • H1 FY27: ₹16,527.57

Net Profit:

  • Q2 FY27: ₹188.24 (vs. Q2 FY26: ₹94.51; +99.2% YoY)
  • H1 FY27: ₹282.75 (vs. H1 FY26: ₹143.22; +97.4% YoY)

EPS (Basic) (for continuing operation):

  • Q2 FY27: ₹0.04
  • H1 FY27: ₹0.06

Other Equity: ₹23,652.19 (as of 30.09.2026)

Cash and Cash Equivalents: ₹19.78 (as of 30.09.2026)

Debt: Not explicitly summarized but discernible from liabilities; Long-Term Borrowings: ₹2,937.18, Short-Term Borrowings: ₹7,871.40 (Total: ₹10,808.58)

Consolidated Results:

Revenue from Operations:

  • Q2 FY27: ₹11,213.99
  • H1 FY27: ₹19,736.23

Total Income:

  • Q2 FY27: ₹11,228.16
  • H1 FY27: ₹19,825.84

Net Profit (Attributable to owners):

  • Q2 FY27: ₹306.58 (vs. Q2 FY26: ₹119.77; +156% YoY)
  • H1 FY27: ₹513.85 (vs. H1 FY26: ₹200.70; +156% YoY)

EPS (Basic) (for continuing operation):

  • Q2 FY27: ₹0.07
  • H1 FY27: ₹0.11

Other Equity: ₹24,014.59 (as of 30.09.2026)

Cash and Cash Equivalents: ₹144.44 (as of 30.09.2026)

Debt: Long-Term Borrowings: ₹3,338.48, Short-Term Borrowings: ₹7,873.84 (Total: ₹11,212.32)

Segment-wise Performance:

The company's operations fall under a single segment: 'Manufacturing and Trading of refractory ceramic products (Vitrified Tiles)'. Hence, segment reporting is not applicable as per Ind AS 108.

Corporate Actions:

Dividend: Not declared.

Share Split/Bonus/Buyback: Not announced.

Capital Raising: Not announced.

Other Significant Information:

Capex: Significant purchase of Property, Plant and Equipment noted in the cash flow statement (Standalone: ₹2,556.05 lakhs in H1 FY27; Consolidated: ₹2,556.77 lakhs in H1 FY27).

Entities in Consolidation: Exxaro Ceramic Limited and Aresta General Trading FZE.

Exceptional Items: None reported for the period.

Accounting Policy: No change in accounting policy affecting comparability was reported.

Management Outlook/Guidance: Not provided in this disclosure.