Frontier Springs Limited announced the outcome of its Board Meeting held on November 11, 2026, which commenced at 3:00 PM and concluded at 3:45 PM. The meeting was conducted pursuant to Regulation 30 and 33 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Results Approval

The Board of Directors considered and approved the Un-Audited Financial Results of the Company for the quarter and half year ended September 30, 2026.

Documents Submitted

  • A copy of Un-Audited Financial Results for the quarter and half year ended September 30, 2026
  • Limited Review Report issued by M/s Sanjay Nandini & Co, Statutory Auditors of the Company

Key Financial Performance (Quarter Ended September 30, 2026)

Income Statement (₹ in Lacs):

  • Revenue from Operations: ₹997.31
  • Other Income: ₹172.00
  • Total Income: ₹1,169.31
  • Cost of Materials Consumed: ₹470.51
  • Employee Benefit Expenses: ₹158.88
  • Finance Cost: ₹4.83
  • Depreciation: ₹130.10
  • Other Expenses: ₹230.81
  • Total Expenses: ₹995.13
  • Profit before Tax: ₹285.04
  • Current Tax: ₹70.12
  • Deferred Tax: ₹1.63
  • Profit after Tax: ₹213.28
  • Basic EPS: ₹18.05
  • Diluted EPS: ₹18.05

Half Year Performance (Ended September 30, 2026)

Income Statement (₹ in Lacs):

  • Revenue from Operations: ₹1,781.94
  • Other Income: ₹232.90
  • Total Income: ₹2,014.84
  • Profit before Tax: ₹465.55
  • Profit after Tax: ₹333.39
  • Basic EPS: ₹28.22
  • Diluted EPS: ₹28.22

Assets and Liabilities Position (As of September 30, 2026)

Total Assets: ₹25,934.85 lacs

  • Non-Current Assets: ₹14,307.75 lacs
  • Property, Plant and Equipment: ₹7,167.89 lacs
  • Capital Work-in-Progress: ₹340.20 lacs
  • Investments: ₹695.31 lacs
  • Loans: ₹315.30 lacs
  • Other Financial Assets: ₹121.19 lacs
  • Current Assets: ₹11,627.10 lacs
  • Inventories: ₹3,795.88 lacs
  • Trade Receivables: ₹4,297.11 lacs
  • Cash and Cash Equivalents: ₹327.26 lacs
  • Loans: ₹243.35 lacs
  • Other Current Assets: ₹18.16 lacs

Total Equity and Liabilities: ₹25,934.85 lacs

  • Equity Share Capital: ₹1,184.02 lacs
  • Other Equity: ₹20,683.05 lacs
  • Total Equity: ₹21,867.07 lacs
  • Non-Current Liabilities: ₹765.77 lacs
  • Current Liabilities: ₹3,302.01 lacs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: ₹6,347.68 lacs
  • Cash Flow from Investing Activities: ₹(2,869.40) lacs
  • Cash Flow from Financing Activities: ₹(555.93) lacs
  • Net Increase in Cash: ₹2,922.35 lacs
  • Opening Cash Balance: ₹250.25 lacs
  • Closing Cash Balance: ₹3,272.60 lacs

Important Notes

1. The financial results have been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 as amended

2. The results were reviewed by the Audit Committee and approved by the Board of Directors

3. Statutory Auditors conducted a limited review as required under Regulation 33 of SEBI LODR Regulations, 2015 and issued an unmodified opinion

4. Previous period figures have been re-grouped/re-arranged for comparability

5. EPS has been calculated after considering the effect of bonus shares issued in March 2026 in the ratio of 2:1

6. The bonus share issuance has resulted in restatement of EPS figures for comparability

Auditor's Review

M/s Sanjay Nandini & Co, Chartered Accountants (Firm Registration No. 006941C) conducted the limited review and issued an unmodified opinion, stating that the financial results comply with Ind AS 34 and Regulation 33 requirements of SEBI LODR Regulations.