Financial Results Overview

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹12,239 million (Q2 FY27) vs ₹11,494 million (Q2 FY26)
  • Other income (Net): ₹420 million (Q2 FY27) vs ₹442 million (Q2 FY26)
  • Total income: ₹12,659 million (Q2 FY27) vs ₹11,936 million (Q2 FY26)
  • Profit before tax: ₹1,808 million (Q2 FY27) vs ₹1,607 million (Q2 FY26)
  • Tax expense: ₹471 million (Q2 FY27) vs ₹412 million (Q2 FY26)
  • Profit for the period: ₹1,337 million (Q2 FY27) vs ₹1,195 million (Q2 FY26)
  • Earnings per share (Basic & Diluted): ₹151.17 (Q2 FY27) vs ₹135.13 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹24,283 million (H1 FY27) vs ₹23,325 million (H1 FY26)
  • Other income (Net): ₹884 million (H1 FY27) vs ₹860 million (H1 FY26)
  • Total income: ₹25,167 million (H1 FY27) vs ₹24,185 million (H1 FY26)
  • Profit before tax: ₹3,839 million (H1 FY27) vs ₹3,287 million (H1 FY26)
  • Tax expense: ₹995 million (H1 FY27) vs ₹846 million (H1 FY26)
  • Profit for the period: ₹2,844 million (H1 FY27) vs ₹2,441 million (H1 FY26)
  • Earnings per share (Basic & Diluted): ₹321.67 (H1 FY27) vs ₹276.08 (H1 FY26)

Exceptional Items

Note 5 discloses an exceptional item from the previous year ended March 31, 2026. Due to the notification of changes to the Labour Codes by the Government of India, the Company carried out a financial impact assessment of the Code on Wages, 2019. This resulted in an increase in liabilities relating to gratuity (₹306 million) and compensated absences (₹5 million) arising from past service cost. The net impact, after adjusting related revenue of ₹188 million, was ₹123 million, which was presented as an Exceptional Item in the Statement of Profit and Loss for the quarter and year ended March 31, 2026. There were no exceptional items in the current reporting period.

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹63,235 million (vs ₹62,290 million as at March 31, 2026)
  • Non-current assets: ₹4,019 million
  • Current assets: ₹59,216 million (includes Inventories: ₹2,647 million; Trade receivables: ₹10,741 million; Cash and cash equivalents: ₹4,200 million; Bank balances other than cash: ₹34,014 million)
  • Total Equity: ₹46,633 million (vs ₹44,627 million as at March 31, 2026)
  • Equity share capital: ₹88 million
  • Other equity: ₹46,545 million
  • Total Liabilities: ₹16,602 million
  • Non-current liabilities: ₹1,062 million
  • Current liabilities: ₹15,540 million (includes Trade payables: ₹10,094 million; Other financial liabilities: ₹930 million)

Cash Flow Statement (H1 FY27)

  • Net cash generated from operations: ₹425 million
  • Net cash used in investing activities: ₹(777) million (primarily due to placement of fixed deposits: ₹(34,000) million)
  • Net cash used in financing activities: ₹(1,118) million (includes dividend paid: ₹(973) million; lease liability repayments: ₹(145) million)
  • Net change in cash and cash equivalents: ₹(1,470) million
  • Cash and cash equivalents at period end: ₹4,200 million

Other Key Disclosures

  • Segment Information: The Company operates in a single segment: "Automation & Control Systems" as per Ind AS 108.
  • Subsidiaries/Associates: The Company does not have any subsidiary or associate companies.
  • Rounding: Amounts less than ₹0.5 million have been rounded off and shown as ₹0 million.
  • Auditor's Review: Walker Chandiok & Co LLP issued a limited review report stating that nothing has come to their attention that causes them to believe the Statement contains any material misstatement. The review was conducted in accordance with SRE 2410.
  • Dividend: An interim dividend of ₹11 per share was paid, totaling ₹973 million.