The Board approved the Unaudited Standalone and Consolidated Financial Results of the Company for the half year ended September 30, 2026. The results were reviewed by the Audit Committee and have been subjected to a limited review by the statutory auditors, M/s Shah & Patel, Chartered Accountants (FRN: 124743W).

Key Financial Highlights (Standalone - Rs. in Lakhs)

For the Half Year Ended 30.09.2026 (Unaudited):

  • Total Income: ₹3,168.62
  • Revenue from Operations: ₹3,155.90
  • Other Income: ₹12.72
  • Total Expenses: ₹2,929.69
  • Profit Before Tax: ₹238.93
  • Tax Expense: ₹47.60 (Current Tax: ₹53.90; Deferred Tax: ₹(6.30))
  • Profit for the period: ₹191.33
  • Paid-Up Equity Share Capital (Face Value ₹10/- each): ₹1,928.21
  • Basic Earnings Per Share (EPS): ₹0.99
  • Diluted Earnings Per Share (EPS): ₹0.99

Comparative Figures (Audited):

  • Half Year Ended 31.03.2026: Profit of ₹567.89 Lakhs; EPS ₹3.33
  • Half Year Ended 30.09.2025: Profit of ₹453.73 Lakhs; EPS ₹3.25
  • Year Ended 31.03.2026: Profit of ₹1,021.62 Lakhs; EPS ₹6.58

Key Financial Highlights (Consolidated - Rs. in Lakhs)

For the Half Year Ended 30.09.2026 (Unaudited):

  • Total Income: ₹3,377.13
  • Profit for the period: ₹120.83 (after accounting for Share of Profit/(Loss) from minority shareholders of ₹(34.73))
  • Basic Earnings Per Share (EPS): ₹0.63
  • Diluted Earnings Per Share (EPS): ₹0.63

Notes to Accounts

1. The financial results are prepared in compliance with Accounting Standards (AS) notified by the Ministry of Corporate Affairs.

2. The company is engaged in a single business segment: providing turnkey solutions for doors, windows, and building facades using Aluminium Sections, UPVC, Glass, and others. Segment reporting under AS-17 is not applicable.

3. An assembly & glass glazing line project at Rajoda, Ahmedabad, originally scheduled for completion by July 2026, is delayed. The revised expected date of completion is January 2027.

Initial Public Offer (IPO) Utilization

The company raised ₹5,091.84 Lakhs through its IPO. The utilization of proceeds as of September 30, 2026, is as follows:

| Description | Proposed Cost (₹ Lakhs) | Utilised (₹ Lakhs) | Balance (₹ Lakhs) |

| Capex for Rajoda assembly line | 1,829.80 | 1,844.78 | (14.98) |

| Working capital requirement | 1,900.00 | 1,905.20 | (5.20) |

| General Corporate Purposes | 762.04 | 762.04 | - |

| Issue related expenses | 600.00 | 600.00 | - |

| Total | 5,091.84 | 5,112.02 | (20.18) |

Notes on utilization:

  • The utilization is considered inclusive of Goods and Services Tax, wherever applicable.
  • Interest earned on fixed deposits has been considered part of the fund utilization, leading to a slight overspend against the total proceeds.

Auditor's Review Report

The statutory auditors, Shah & Patel, Chartered Accountants, have issued a limited review report on both the standalone and consolidated results. Based on their review, nothing has come to their attention that causes them to believe the statements contain any material misstatement. The consolidated results include the financials of the subsidiary, Geotrix Private Limited, in which the company holds a 67% stake.