Summary of Key Information:

Reporting Period: Second Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Submission of Unaudited Financial Results under SEBI LODR Regulations 30 and 33

Audit Opinion:

Clean Review Report - Statutory auditors G.S. SYAL & CO. issued an unmodified limited review report stating nothing came to their attention suggesting material misstatement. The review provides moderate assurance but not audit-level assurance.

Key Financial Highlights [₹ in Lacs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹52,115.01 (YoY growth: 50% from ₹34,794.09)
  • Total Income: ₹52,210.47
  • Net Profit: ₹4,406.95 (YoY growth: 41% from ₹3,119.37)
  • EPS: Basic ₹10.27, Diluted ₹10.27 (vs ₹7.27 in Q2 FY25)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹99,158.81 (YoY growth: 43% from ₹69,214.89)
  • Total Income: ₹99,385.99
  • Net Profit: ₹8,239.21 (YoY growth: 52% from ₹5,422.17)
  • EPS: Basic ₹19.19, Diluted ₹19.19 (vs ₹12.63 in H1 FY25)

Expense Breakdown (H1 FY26):

  • Cost of Material Consumed: ₹64,518.89
  • Employee Benefit Expenses: ₹5,654.99
  • Finance Cost: ₹732.42
  • Depreciation: ₹3,633.62
  • Other Expenses: ₹16,464.73

Tax Expenses (H1 FY26):

  • Current Tax: ₹2,730.00
  • Deferred Tax: ₹271.97

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹52,115.01
  • Net Profit: ₹4,406.78
  • EPS: Basic ₹10.26, Diluted ₹10.26

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹99,158.81
  • Net Profit: ₹8,233.90
  • EPS: Basic ₹19.18, Diluted ₹19.18

Balance Sheet Position as at September 30, 2026 [₹ in Lacs]:

Standalone:

  • Total Assets: ₹172,888.38
  • Non-Current Assets: ₹55,579.90 (including Property, Plant & Equipment: ₹46,040.81, Capital Work in Progress: ₹5,524.05)
  • Current Assets: ₹117,308.48 (including Inventories: ₹31,264.02, Trade Receivables: ₹69,827.38, Cash & Cash Equivalents: ₹243.59)
  • Total Equity: ₹107,406.87 (Equity Share Capital: ₹4,293.08, Reserves: ₹103,113.79)
  • Borrowings: ₹20,290.68 (Non-current: ₹11,260.56, Current: ₹9,030.12)

Consolidated:

  • Total Assets: ₹172,922.70
  • Total Equity: ₹107,358.19

Cash Flow Statement [₹ in Lacs] (H1 FY26 Standalone):

  • Net Cash from Operating Activities: ₹6,100.28
  • Net Cash Used in Investing Activities: (₹5,614.62) (mainly Purchase of Fixed Assets: ₹5,841.80)
  • Net Cash Flow from Financing Activities: (₹288.05)
  • Net Increase in Cash & Equivalents: ₹197.61

Segment-wise Performance:

The entire operations of the Company relate to only one segment i.e. "Auto Components" - therefore segment reporting disclosures are not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • Paid Up Equity Capital: ₹4,293.08 lacs (Face value ₹10 per share)
  • No exceptional items reported in current or previous periods
  • Previous period figures have been recasted/regrouped for comparability