Key Quantitative Figures

Standalone Financials (H1 FY27):

  • Revenue from operations: ₹1,697.96 lakh (vs ₹1,410.06 lakh in H1 FY26)
  • Other income: ₹0.41 lakh
  • Total expenses: ₹1,491.41 lakh
  • Profit before tax: ₹206.96 lakh
  • Current tax: ₹62.50 lakh
  • Deferred tax credit: ₹10.41 lakh
  • Net profit: ₹154.87 lakh
  • Basic EPS: ₹1.59 (not annualized)

Consolidated Financials (H1 FY27):

  • Revenue from operations: ₹2,379.77 lakh
  • Other income: ₹0.79 lakh
  • Total expenses: ₹1,988.03 lakh
  • Profit before tax: ₹392.53 lakh
  • Current tax: ₹107.78 lakh
  • Deferred tax: ₹9.14 lakh
  • Net profit: ₹293.89 lakh
  • Minority interest: ₹65.26 lakh
  • Profit after minority interest: ₹228.63 lakh
  • Basic EPS: ₹2.35 (not annualized)

Dates of Action

  • Board meeting date: November 14, 2026 (commenced 3:00 PM, concluded 3:20 PM)
  • Financial period: Half year ended September 30, 2026
  • Auditor's report date: November 14, 2026

Parties Involved

  • Subsidiary: Chrome Coaters Private Limited (53% holding acquired September 17, 2025)
  • Auditor: Sharma Sharma & Co. Chartered Accountants (FRN: 009462N)
  • Managing Director: Ekta Seth (DIN: 08141902)
  • Auditor Partner: CA Suvir Sharma (Membership No.: 088272)

Financial Impact Analysis

Balance Sheet Changes (Standalone):

  • Total equity and liabilities: ₹6,372.95 lakh (vs ₹6,322.74 lakh as of March 31, 2026)
  • Reserves and surplus increased to ₹3,653.49 lakh from ₹3,498.62 lakh
  • Trade payables increased to ₹528.61 lakh from ₹235.77 lakh
  • Cash and cash equivalents decreased to ₹15.86 lakh from ₹54.59 lakh

Cash Flow (Standalone):

  • Net cash from operating activities: ₹96.72 lakh
  • Net cash used in investing activities: ₹0.67 lakh
  • Net cash used in financing activities: ₹134.78 lakh
  • Net decrease in cash: ₹38.73 lakh

Capital Structure Impact

  • Share capital remained unchanged at ₹974.51 lakh
  • No change in number of equity shares
  • No dilution or holding changes mentioned

Operational Highlights

  • Company exempted from Ind-AS applicability as per Rule 4 of Companies (Indian Accounting Standards) Rules, 2015
  • No reportable segments under AS 17
  • No investor complaints received/pending as of September 30, 2026
  • First year of consolidation for Chrome Coaters Private Limited

Auditor's Conclusion

Sharma Sharma & Co. issued unmodified review reports for both standalone and consolidated financial results, stating nothing came to their attention that causes them to believe the statements contain material misstatements or fail to disclose required information under Regulation 33 of SEBI LODR Regulations.