Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 30th September 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Submission of Unaudited Financial Results (Standalone and Consolidated) & Limited Review Report

Audit Opinion:

Clean opinion - Limited review report states "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement"

Key Financial Highlights [Rs. in Lakhs]:

Consolidated Results:

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹4,363.56 (vs ₹4,049.87 in Q2 FY26, +7.7% YoY)
  • Other Income: ₹24.84 (vs ₹32.45 in Q2 FY26)
  • Total Income: ₹4,388.40 (vs ₹4,082.33 in Q2 FY26)
  • Total Expenses: ₹4,083.26 (vs ₹3,777.67 in Q2 FY26)
  • Profit Before Tax: ₹305.13 (vs ₹304.65 in Q2 FY26)
  • Tax Expense: ₹80.96 (vs ₹81.49 in Q2 FY26)
  • Net Profit: ₹224.17 (vs ₹223.16 in Q2 FY26, +0.5% YoY)
  • EPS: ₹2.07 (Basic and Diluted) (vs ₹2.06 in Q2 FY26)

Half Year Ended 30th September 2026:

  • Revenue from Operations: ₹7,475.12 (vs ₹6,840.60 in H1 FY26, +9.3% YoY)
  • Other Income: ₹53.55 (vs ₹33.09 in H1 FY26)
  • Total Income: ₹7,528.66 (vs ₹6,873.69 in H1 FY26)
  • Net Profit: ₹360.91 (vs ₹356.29 in H1 FY26, +1.3% YoY)
  • EPS: ₹3.33 (Basic and Diluted) (vs ₹3.29 in H1 FY26)

Standalone Results:

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹4,363.56
  • Net Profit: ₹224.17
  • EPS: ₹2.07

Half Year Ended 30th September 2026:

  • Revenue from Operations: ₹7,475.12
  • Net Profit: ₹360.91
  • EPS: ₹3.33

Consolidated Statement of Assets and Liabilities (as at 30th September 2026):

  • Total Assets: ₹15,267.45 lakh (vs ₹13,547.99 lakh as at 31st March 2026)
  • Cash and Cash Equivalents: ₹205.24 lakh (vs ₹139.74 lakh as at 31st March 2026)
  • Inventories: ₹3,089.15 lakh (vs ₹4,181.56 lakh as at 31st March 2026)
  • Trade Receivables: ₹4,274.80 lakh (vs ₹2,679.57 lakh as at 31st March 2026)
  • Equity Share Capital: ₹1,083.82 lakh
  • Other Equity: ₹5,850.82 lakh
  • Borrowings (Current): ₹4,913.10 lakh (vs ₹4,438.03 lakh as at 31st March 2026)
  • Borrowings (Non-Current): ₹595.00 lakh (vs ₹0 as at 31st March 2026)
  • Total Debt: ₹5,508.10 lakh

Segment-wise Performance:

The management identifies and monitors "EPC Electro-Mechanical Project" as the only business segment. Hence segment reporting is not applicable to the company.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company has one subsidiary: Shivam Grid Solutions Private Limited
  • Paid-up equity share capital: ₹1,083.82 lakh with face value of ₹10 per share
  • The subsidiary Shivam Grid Solutions Private Limited reported nil revenue, nil net profit, and nil comprehensive income for the quarter
  • Cash flow from operating activities was negative ₹490.84 lakh for H1 FY27