Key Financial Results - Quarter Ended September 30, 2026
- Revenue from Operations: ₹30.31 crore
- Other Income: ₹4.65 lakh
- Total Revenue: ₹30.36 crore
- Profit Before Tax: ₹3.68 crore
- Tax Expense: ₹1.12 crore (Current Tax: ₹1.08 crore, Deferred Tax: ₹4.56 lakh)
- Profit After Tax: ₹2.56 crore
- Basic EPS: ₹2.56 (calculated)
Key Financial Results - Half Year Ended September 30, 2026
- Revenue from Operations: ₹46.17 crore
- Other Income: ₹26.82 lakh
- Total Revenue: ₹46.44 crore
- Profit Before Tax: ₹5.27 crore
- Tax Expense: ₹1.65 crore (Current Tax: ₹1.54 crore, Deferred Tax: ₹11.00 lakh)
- Profit After Tax: ₹3.62 crore
- Basic EPS: ₹3.63
- Diluted EPS: ₹3.63
Comparative Performance
Quarter Comparison (Q2 FY2026 vs Q2 FY2025):
- Revenue decreased from ₹33.26 crore to ₹30.31 crore
- PAT decreased from ₹3.33 crore to ₹2.56 crore
Half Year Comparison (H1 FY2026 vs H1 FY2025):
- Revenue decreased from ₹61.26 crore to ₹46.17 crore
- PAT decreased from ₹5.93 crore to ₹3.62 crore
Expense Breakdown (Half Year Ended September 30, 2026)
- Cost of Material Consumed: ₹17.60 crore
- Employee Benefits: ₹6.10 crore
- Finance Cost: ₹1.53 crore
- Depreciation: ₹2.50 crore
- Other Expenses: ₹9.89 crore
- Total Expenses: ₹41.17 crore
Balance Sheet Position (as of September 30, 2026)
- Total Assets: ₹135.52 crore
- Non-Current Assets: ₹93.85 crore (Property, Plant & Equipment: ₹88.26 crore)
- Current Assets: ₹46.14 crore (Inventories: ₹14.78 crore, Trade Receivables: ₹26.89 crore)
- Equity: ₹61.70 crore (Share Capital: ₹9.99 crore, Other Equity: ₹51.71 crore)
- Total Liabilities: ₹73.82 crore
- Borrowings: ₹51.99 crore (Non-current: ₹40.48 crore, Current: ₹11.51 crore)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Cash from Operating Activities: ₹21.92 crore
- Cash used in Investing Activities: ₹-37.60 crore (mainly Property, Plant & Equipment: ₹-46.07 crore)
- Cash from Financing Activities: ₹15.68 crore (mainly Repayment of Borrowings: ₹17.21 crore)
- Net decrease in Cash: ₹-0.29 lakh
Additional Information
- Paid-up Capital: ₹9.99 crore with face value of ₹10 per share
- Business Segment: Single primary business segment of Manufacturing of Railway Gears
- Audit Status: Results reviewed by Audit Committee and approved by Board. Statutory Auditors (S.N. Gadiya & Co.) conducted limited review.
- Regulatory Compliance: Results to be published in newspapers as per Regulation 47 of Listing Regulations
- Previous Period Figures: Regrouped/rearranged to confirm to current period presentation