Key Financial Figures - Standalone (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹1,064.51
  • Revenue from Operations: ₹938.16
  • Other Income: ₹126.35 (includes dividend received of ₹807.33 from associate WPIL Limited)
  • Total Expenses: ₹842.90
  • Profit Before Tax: ₹221.61
  • Tax Expense: ₹156.73
  • Net Profit After Tax: ₹852.59
  • Earnings Per Share (Basic & Diluted): ₹13.77
  • Total Comprehensive Income: ₹1,047.80

Half Year Ended September 30, 2026:

  • Total Income: ₹2,128.11
  • Revenue from Operations: ₹1,876.89
  • Other Income: ₹251.22
  • Total Expenses: ₹1,704.49
  • Profit Before Tax: ₹423.62
  • Tax Expense: ₹203.43
  • Net Profit After Tax: ₹1,639.51
  • Earnings Per Share (Basic & Diluted): ₹26.47
  • Total Comprehensive Income: ₹2,666.06

Key Financial Figures - Consolidated (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Total Revenue: ₹257.18
  • Profit from Associated Companies: ₹1,020.45
  • Profit Before Tax: ₹1,056.02
  • Tax Expense: ₹203.43
  • Net Profit After Tax: ₹852.59
  • Earnings Per Share (Basic & Diluted): ₹13.77
  • Total Comprehensive Income: ₹1,047.80

Half Year Ended September 30, 2026:

  • Total Revenue: ₹514.36
  • Profit from Associated Companies: ₹1,804.88
  • Profit Before Tax: ₹1,833.19
  • Tax Expense: ₹193.68
  • Net Profit After Tax: ₹1,639.51
  • Earnings Per Share (Basic & Diluted): ₹26.47
  • Total Comprehensive Income: ₹2,666.06

Balance Sheet Position (Standalone as at September 30, 2026)

  • Total Assets: ₹16,897.98 lakh
  • Total Equity: ₹15,470.97 lakh
  • Paid-up Equity Share Capital: ₹619.50 lakh
  • Reserves excluding Revaluation Reserve: ₹14,851.47 lakh
  • Total Liabilities: ₹1,427.01 lakh

Cash Flow Statement (Standalone Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹(0.60) lakh
  • Net Cash from Investing Activities: ₹25.04 lakh
  • Net Cash from Financing Activities: ₹(75.72) lakh
  • Net Decrease in Cash: ₹(51.28) lakh
  • Cash and Cash Equivalents at end: ₹98.22 lakh

Entities Included in Consolidation

Subsidiary (1): Bharath Oil and Chemical Industries Limited

Associates (5):

  • Asutosh Enterprises Limited
  • Bengal Steel Industries Limited
  • Hindusthan Parsons Limited
  • Spaans Babcock India Limited
  • WPIL Limited

Auditor Review

Statutory auditors Salarpuria & Partners issued unmodified review reports for both standalone and consolidated financial results. The consolidated results include unaudited financials of 1 subsidiary and 2 associates not reviewed by their auditors, representing immaterial amounts to the parent company.

Board Meeting Details

  • Meeting Date: November 13, 2026
  • Meeting Time: 4:00 PM to 5:00 PM
  • Approved by: Board of Directors and Audit Committee

Additional Notes

  • Previous period figures regrouped for consistency
  • No exceptional items during the quarter
  • Other Income includes dividend of ₹807.33 lakh received from associate company WPIL Limited
  • Face value of equity shares: ₹10/- each