Summary of Key Information:

Reporting Period: Quarter and Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Unmodified opinion on both standalone and consolidated financial results

Key Financial Highlights [Rs in Lakhs]:

Consolidated Results:

Year Ended March 31, 2026 vs March 31, 2025:

  • Revenue from Operations: ₹6,681.96 lakhs vs ₹4,795.22 lakhs (39.3% increase)
  • Total Income: ₹6,689.19 lakhs vs ₹4,804.20 lakhs
  • Net Profit: ₹1,212.88 lakhs vs ₹2,290.40 lakhs (47.0% decrease)
  • EPS: ₹7.73 vs ₹14.65
  • Other Equity: ₹11,720.97 lakhs vs ₹10,824.53 lakhs
  • Cash and Cash Equivalents: ₹177.29 lakhs vs ₹37.79 lakhs
  • Total Debt (Borrowings): ₹15,088.90 lakhs (Current: ₹7,185.25 lakhs, Non-current: ₹7,903.65 lakhs) vs ₹8,173.90 lakhs

Quarter Ended March 31, 2026 vs March 31, 2025:

  • Revenue from Operations: ₹2,558.46 lakhs vs ₹1,803.55 lakhs (41.9% increase)
  • Net Profit: ₹1,012.35 lakhs vs ₹1,166.39 lakhs (13.2% decrease)
  • EPS: ₹6.41 vs ₹7.42

Standalone Results:

Year Ended March 31, 2026 vs March 31, 2025:

  • Revenue from Operations: ₹6,673.48 lakhs vs ₹4,717.93 lakhs (41.4% increase)
  • Net Profit: ₹1,089.42 lakhs vs ₹2,322.41 lakhs (53.1% decrease)
  • EPS: ₹6.90 vs ₹14.72
  • Other Equity: ₹12,027.50 lakhs vs ₹11,261.60 lakhs
  • Cash and Cash Equivalents: ₹102.88 lakhs vs ₹5.85 lakhs

Segment-wise Performance:

Company operates in single segment: "Manufacturing of Cold Rooms, freezer, Refrigeration System, Chilling Plants, etc."

Corporate Actions:

  • Recommended Final Dividend of ₹2.25 per equity share (22.5% of face value of ₹10 each) for FY26
  • Dividend subject to approval of shareholders at ensuing Annual General Meeting

Other Significant Information:

  • Company recognized provision of ₹103.98 lakhs towards incremental liability for past periods due to implementation of four labour codes effective November 21, 2025
  • Consolidation includes two subsidiaries: Bharat Refrigerations Private Limited (wholly owned) and Icebest Private Limited (60% ownership)
  • Total comprehensive income for FY26: ₹1,245.27 lakhs (Consolidated), ₹1,120.94 lakhs (Standalone)
  • Total assets: ₹5,035.97 lakhs (Consolidated), ₹5,010.72 lakhs (Standalone)
  • Net cash used in operating activities: ₹(105.74) lakhs (Consolidated), ₹(135.40) lakhs (Standalone)