Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 33 and 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Unmodified conclusion with an Emphasis of Matter regarding corporate guarantees not initially processed as Related Party Transactions.

Auditor’s Comment:

The auditors drew attention to Note 4 regarding corporate guarantees aggregating ₹131,610 lakhs (₹1,316.10 crore) that were not processed as Related Party Transactions. Prior approval of the Audit Committee, Board of Directors, and shareholders was not obtained as required. These transactions were subsequently ratified by the Audit Committee and Board on May 29, 2026, and post-facto shareholders' approval was obtained on July 07, 2026. The Company is in process of making necessary applications to regulatory authorities. Based on management's assessment, the outcome is not expected to have a material impact on the financial statements.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹410.63 lakhs (Sept 30, 2025: ₹222.02 lakhs)
  • Total Income: ₹6,032.24 lakhs (Sept 30, 2025: ₹4,531.20 lakhs)
  • Net Profit: ₹3,357.36 lakhs (Sept 30, 2025: ₹2,572.44 lakhs)
  • EPS: ₹6.78 (Sept 30, 2025: ₹5.19)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹839.14 lakhs (Sept 30, 2025: ₹561.20 lakhs)
  • Total Income: ₹11,716.34 lakhs (Sept 30, 2025: ₹9,616.14 lakhs)
  • Net Profit: ₹5,568.13 lakhs (Sept 30, 2025: ₹1,23,272.07 lakhs)
  • EPS: ₹13.25 (Sept 30, 2025: ₹248.57)

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹410.63 lakhs (Sept 30, 2025: ₹222.02 lakhs)
  • Total Income: ₹6,675.75 lakhs (Sept 30, 2025: ₹6,660.64 lakhs)
  • Net Profit: ₹4,050.11 lakhs (Sept 30, 2025: ₹7,403.07 lakhs)
  • EPS: ₹8.47 (Sept 30, 2025: ₹28.83)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹839.44 lakhs (Sept 30, 2025: ₹561.20 lakhs)
  • Total Income: ₹12,088.62 lakhs (Sept 30, 2025: ₹14,219.27 lakhs)
  • Net Profit: ₹8,099.98 lakhs (Sept 30, 2025: ₹1,23,667.80 lakhs)
  • EPS: ₹16.32 (Sept 30, 2025: ₹249.44)

Other Equity:

  • Standalone: ₹2,08,082.63 lakhs as at September 30, 2026 (March 31, 2026: ₹2,16,389.43 lakhs)
  • Consolidated: ₹3,07,079.33 lakhs as at September 30, 2026 (March 31, 2026: ₹3,13,302.40 lakhs)

Cash and Cash Equivalents:

  • Standalone: ₹17,289.43 lakhs as at September 30, 2026 (March 31, 2026: ₹113.85 lakhs)
  • Consolidated: ₹17,525.04 lakhs as at September 30, 2026 (March 31, 2026: ₹255.44 lakhs)

Debt:

Not specifically disclosed as a line item in the provided data.

Segment-wise Performance [₹ in Lakhs]:

Consolidated Segment Revenue for Quarter ended September 30, 2026:

  • Electronics Manufacturing Services: ₹244.13 lakhs
  • Realty: ₹164.54 lakhs
  • Unallocable income: ₹6,267.02 lakhs

Consolidated Segment Results (Profit before tax and finance costs) for Quarter ended September 30, 2026:

  • Electronics Manufacturing Services: Loss of ₹(213.68) lakhs
  • Realty: Profit of ₹4.18 lakhs

Corporate Actions:

  • Dividend: Final dividend for FY 2025-26 declared at ₹30 per equity share (face value ₹2 each), aggregating ₹1,487.175 lakhs. Paid subsequent to the quarter.
  • Merger: Scheme of Merger by Absorption of Hinduja National Power Corporation Limited with GOCL Corporation Limited. NCLT directed meetings of Equity Shareholders and Unsecured Creditors to be held on November 24, 2026.

Other Significant Information:

  • Land Sale: Company received an advance of ₹11,168.42 lakhs (net) from Squarespace Builders during the quarter against the sale of land. Total 157.21 acres sold till September 30, 2026, out of a planned 264.50 acres.
  • Discontinued Operations: Detonators and blasting devices manufacturing operations at Kukatpally, Hyderabad, are classified as discontinued operations. Results for discontinued operations show a profit after tax of ₹514.23 lakhs for the quarter.
  • Ecopolis Sale: Agreement to Sell with SPVs of Tata Realty for property 'Ecopolis' in Bengaluru for approx. ₹81,500 lakhs. Advance of ₹100 lakhs received in FY26. Property classified as 'Non-current Assets Held for Sale'.
  • Exceptional Items: Unrealized exchange gain/loss on a put option derivative classified as an exceptional item. Gain of ₹246.18 lakhs for Q2 FY27, ₹351.85 lakhs for Q1 FY27, and loss of ₹9.7 lakhs for Q2 FY26.