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 - Unaudited Standalone Financial Results

Audit Opinion:

Clean (Unqualified). The Limited Review Report by M/s. Akshay Kirtikumar & Associates LLP states: "Based on our review... nothing has come to our attention that causes us to believe that the accompanying statement... contains any material misstatement."

Auditor’s Comment:

Not Specified

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Quarter ended 30.09.2026 (Q2 FY27) vs 30.09.2025 (Q2 FY26):

  • Revenue from Operations: ₹3,073.68 lakhs (Up 51.7% YoY from ₹2,026.01 lakhs)
  • Total Income: ₹3,098.54 lakhs (Up 50.1% YoY from ₹2,064.12 lakhs)
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹127.41 lakhs (Down 50.0% YoY from ₹255.06 lakhs)
  • EPS (Basic & Diluted): ₹0.44 (Down from ₹0.89)

Half Year ended 30.09.2026 (H1 FY27) vs 30.09.2025 (H1 FY26):

  • Revenue from Operations: ₹4,059.78 lakhs (Down 17.5% YoY from ₹4,917.90 lakhs)
  • Total Income: ₹4,100.13 lakhs (Down 17.8% YoY from ₹4,990.05 lakhs)
  • Net Profit: ₹154.75 lakhs (Down 79.7% YoY from ₹760.92 lakhs)
  • EPS (Basic & Diluted): ₹0.54 (Down from ₹2.64)

Balance Sheet as of 30.09.2026 (Standalone):

  • Other Equity: ₹15,911.99 lakhs (vs ₹15,757.24 lakhs on 31.03.2026)
  • Cash and Cash Equivalents: ₹408.43 lakhs (vs ₹220.77 lakhs on 31.03.2026)
  • Debt:
  • Borrowings, non-current: ₹380.00 lakhs
  • Borrowings, current: ₹1,296.06 lakhs
  • Total Debt: ₹1,676.06 lakhs

Consolidated Results:

Not Specified (Document contains only Standalone results)

Segment-wise Performance:

The Company is operating in a single segment i.e., "Polymer Processing" hence; segment-wise reporting as defined by Ind AS 108 is not applicable.

Corporate Actions:

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

Other Significant Information:

Expansion / Capex: The Board approved the proposed setting up of a needle punched non-woven fabric manufacturing project. Mr. Pravin V Sheth, Director, was authorized to initiate the preparation of the Techno-Economic Viability (TEV) report, coordinate with banks and financial institutions for funding, and obtain all necessary banking, statutory, regulatory, and other approvals.

Operational Context: The company noted that due to the ongoing US-Iran Conflict, the supply of raw materials and logistics operations were severely disrupted during the last quarter. This was overcome by planning an increase in local supplies to boost topline. The company remains optimistic about improving performance in the coming quarters.

Entities in Consolidation: Not Specified (Standalone results only)

Exceptional Items: None reported.

Accounting Policy: No change in accounting policy affecting comparability was reported. The results are in compliance with Indian Accounting Standards (IND AS).

Guidance: No specific forward-looking guidance or management outlook on financial numbers was provided, only a general statement of optimism for future quarters.