Key Financial Figures - Standalone (Rs. in Lakhs)

Income Statement Highlights:

  • Total Income: ₹3,299.28 for H1 FY27 (Sep 2026) vs ₹2,575.62 for H1 FY26 (Sep 2025)
  • Revenue from Operations: ₹3,224.84 for H1 FY27 vs ₹2,575.62 for H1 FY26
  • Other Income: ₹74.44 for H1 FY27 vs ₹1.38 for H1 FY26
  • Profit before exceptional items and tax: ₹579.62 for H1 FY27 vs ₹350.55 for H1 FY26
  • Exceptional Items: Interest income relating to prior period of ₹42.03
  • Profit before tax: ₹621.65 for H1 FY27
  • Tax Expenses: ₹154.62 for H1 FY27
  • Net Profit: ₹467.03 for H1 FY27 vs ₹306.40 for H1 FY26
  • Earnings per Share (Basic and Diluted): ₹4.92 for H1 FY27 vs ₹4.38 for H1 FY26

Balance Sheet Highlights (Standalone):

  • Share Capital: ₹950.00 lakhs (unchanged)
  • Reserves and Surplus: ₹5,035.41 lakhs (vs ₹4,528.38 lakhs as of Mar 2026)
  • Total Equity: ₹5,985.41 lakhs (vs ₹5,478.38 lakhs as of Mar 2026)
  • Total Assets: ₹7,934.91 lakhs (vs ₹7,473.33 lakhs as of Mar 2026)
  • Property, Plant and Equipment: ₹2,621.27 lakhs (vs ₹1,680.74 lakhs as of Mar 2026)
  • Cash and Cash Equivalents: ₹1,504.82 lakhs (vs ₹2,633.06 lakhs as of Mar 2026)

Cash Flow Statement Highlights (Standalone):

  • Net Cash from Operating Activities: ₹340.58 lakhs
  • Net Cash used in Investing Activities: ₹(1,126.56) lakhs (primarily for purchase of property, plant and equipment ₹266.33 lakhs and investment in capital work in progress ₹834.71 lakhs)
  • Net Cash used in Financing Activities: ₹(342.26) lakhs
  • Net Change in Cash: ₹(1,128.24) lakhs

Key Financial Figures - Consolidated (Rs. in Lakhs)

Income Statement Highlights:

  • Total Income: ₹3,856.36 for H1 FY27 (Sep 2026) vs ₹3,157.56 for H1 FY26 (Sep 2025)
  • Revenue from Operations: ₹3,772.27 for H1 FY27 vs ₹3,156.02 for H1 FY26
  • Other Income: ₹84.10 for H1 FY27 vs ₹1.54 for H1 FY26
  • Profit before exceptional items and tax: ₹790.19 for H1 FY27 vs ₹501.51 for H1 FY26
  • Exceptional Items: Interest income relating to prior period of ₹42.03
  • Profit before tax: ₹832.22 for H1 FY27
  • Tax Expenses: ₹203.97 for H1 FY27
  • Net Profit: ₹628.25 for H1 FY27 vs ₹429.31 for H1 FY26
  • Earnings per Share (Basic and Diluted): ₹6.61 for H1 FY27 vs ₹6.13 for H1 FY26

Balance Sheet Highlights (Consolidated):

  • Share Capital: ₹950.00 lakhs (unchanged)
  • Reserves and Surplus: ₹5,591.07 lakhs (vs ₹4,922.82 lakhs as of Mar 2026)
  • Total Equity: ₹6,541.07 lakhs (vs ₹5,872.82 lakhs as of Mar 2026)
  • Total Assets: ₹9,613.54 lakhs (vs ₹9,038.85 lakhs as of Mar 2026)
  • Property, Plant and Equipment and Intangible Assets: ₹3,954.12 lakhs (vs ₹2,787.36 lakhs as of Mar 2026)
  • Cash and Cash Equivalents: ₹1,508.13 lakhs (vs ₹2,641.24 lakhs as of Mar 2026)

Cash Flow Statement Highlights (Consolidated):

  • Net Cash from Operating Activities: ₹662.77 lakhs
  • Net Cash used in Investing Activities: ₹(1,373.89) lakhs (primarily for purchase of property, plant and equipment ₹486.21 lakhs and investment in capital work in progress ₹937.43 lakhs)
  • Net Cash used in Financing Activities: ₹(421.98) lakhs
  • Net Change in Cash: ₹(1,133.11) lakhs

Audit and Review Details

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 14, 2026
  • Statutory Auditors: M/s. Anil Kamal Garg & Company (Firm Registration No. 004186C)
  • Limited Review Report issued by auditors with no material misstatements identified
  • The consolidated results include subsidiary Sleeploop India Private Limited (total income of ₹1,058.83 lakhs, net profit after tax of ₹161.22 lakhs for H1 FY27)

Fund Utilization Statement

  • Funds raised through preferential issue: ₹37.50 crores (₹3750.00 lakhs) on November 18-25, 2025
  • No deviation/variation in use of funds raised
  • Unutilized amount of ₹1,487.03 lakhs invested in fixed deposits with Yes Bank Limited and ICICI Bank Ltd
  • Audit Committee confirmed no deviation in utilization against stated objects

Business Segment

  • The company is engaged in the business of Casting of Metals which constitutes a single reportable segment

Key Dates and Events

  • Board Meeting: November 14, 2026 (commenced at 4:30 PM IST, concluded at 7:00 PM IST)
  • Period ended: September 30, 2026
  • Results submitted to BSE on: November 14, 2026