Board Meeting Details

The Board of Directors meeting was held on 04th November, 2026, commencing at 09:15 AM and concluding at 09:35 AM.

Key Approvals

1. Approved the Unaudited Standalone Financial Results for the Quarter and Half Year ended September 30, 2026 along with Limited Review Report from Statutory Auditor

2. Approved the Unaudited Consolidated Financial Results for the Quarter and Half Year ended September 30, 2026 along with Limited Review Report from Statutory Auditor

Standalone Financial Performance (in ₹ Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹17,158.91
  • Other income: ₹102.14
  • Total Income: ₹17,261.04
  • Profit before tax: ₹5,404.48
  • Tax expense: ₹1,342.12 (Current tax: ₹1,342.38, Deferred tax: ₹(0.26))
  • Profit for the period: ₹4,062.36
  • Basic EPS: ₹4.37
  • Diluted EPS: ₹4.37

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹34,697.08
  • Other income: ₹126.86
  • Total Income: ₹34,823.94
  • Profit before tax: ₹10,981.78
  • Tax expense: ₹2,763.88 (Current tax: ₹2,764.38, Deferred tax: ₹(0.50))
  • Profit for the period: ₹8,217.90
  • Basic EPS: ₹8.83
  • Diluted EPS: ₹8.83

Comparative Performance (Q2 FY26)

  • Revenue from operations: ₹11,645.62
  • Profit for the period: ₹2,714.49
  • Basic EPS: ₹2.92

Consolidated Financial Performance (in ₹ Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹17,158.91
  • Other income: ₹102.14
  • Total Income: ₹17,261.04
  • Profit before tax: ₹5,402.61
  • Tax expense: ₹1,342.12 (Current tax: ₹1,392.38, Deferred tax: ₹(0.26))
  • Profit for the period: ₹4,061.36 (after minority interest)
  • Basic EPS: ₹4.37
  • Diluted EPS: ₹4.37

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹34,607.08
  • Other income: ₹126.86
  • Total Income: ₹34,733.94
  • Profit before tax: ₹10,977.74
  • Tax expense: ₹2,763.88 (Current tax: ₹2,764.38, Deferred tax: ₹(0.50))
  • Profit for the period: ₹8,215.84 (after minority interest)
  • Basic EPS: ₹8.83
  • Diluted EPS: ₹8.83

Subsidiaries Included in Consolidation

The consolidated results include:

  • PKH Projects LLP (Subsidiary)
  • PKH Ayodhya Private Limited (Subsidiary)
  • UP World Trade Centre Private Limited (Subsidiary)

Limited Review Report Details

Auditor: A. T. R. S. & Co (Firm Registration No. 328977E)

Partner: Amit Agarwal (Membership No. 303411)

The review was conducted in accordance with SRE 2410 and SEBI Circular CIR/CFD/CMD1/44/2019 dated March 29, 2019.

Cash Flow Analysis (Standalone, H1 FY27)

  • Net cash used in operating activities: ₹(3,755.88)
  • Net cash used in investing activities: ₹(400.77)
  • Net cash from financing activities: ₹3,913.85
  • Net decrease in cash: ₹(242.80)
  • Closing cash balance: ₹560.38

Balance Sheet Highlights (Standalone, as of 30 September 2026)

  • Total Assets: ₹76,602.77
  • Total Equity: ₹53,650.03
  • Equity Share Capital: ₹4,652.09
  • Other Equity: ₹48,997.94
  • Current Liabilities: ₹22,933.64
  • Short-term borrowings: ₹5,263.98

Segment Information

The company operates in a single business segment (Construction Activity) and single geographical segment (India).

Auditor Qualifications

The auditor's report indicates that they did not review the interim financial results of three subsidiaries whose financials reflect:

  • Total assets: ₹16,258.38 lakhs as at September 30, 2026
  • Total revenues: ₹725.00 lakhs for H1 FY27
  • Net profit after tax: ₹(4.03) lakhs for H1 FY27
  • Net cash outflow: ₹1.44 lakhs for H1 FY27

Availability of Results

The financial results are available on the company's website (www.garudaconstructionengineering.com) and stock exchange websites (BSE and NSE).

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