Summary of Key Information:

Reporting Period: Quarter and six months ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results and Interim Dividend Declaration

Date of Board Meeting / Approval: November 6, 2026

Audit Opinion: Unmodified conclusion by Deloitte Haskins & Sells (Clean)

Auditor's Comment: Nothing has come to our attention that causes us to believe that the Statement contains any material misstatement

Key Financial Highlights [Rupees in Lakhs]

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹39,751 (23.5% increase from ₹32,195 in Q2 FY26)
  • Total Income: ₹40,651
  • Profit Before Tax: ₹8,804
  • Net Profit: ₹6,586 (9.1% increase from ₹6,035 in Q2 FY26)
  • EPS: ₹20.86 (Basic and Diluted)

Half year ended September 30, 2026:

  • Revenue from Operations: ₹77,697 (21.9% increase from ₹63,727 in H1 FY26)
  • Total Income: ₹79,580
  • Profit Before Tax: ₹18,303
  • Net Profit: ₹13,632 (14.2% increase from ₹11,933 in H1 FY26)
  • EPS: ₹43.18 (Basic and Diluted)

Balance Sheet Position as at September 30, 2026:

  • Other Equity: ₹65,971 (increased from ₹58,415 as at March 31, 2026)
  • Cash and Cash Equivalents: ₹12,819 (decreased from ₹15,752 as at March 31, 2026)
  • Total Debt: Not Specified (Lease liabilities: ₹823 total)

Segment-wise Performance:

The Company operates in one segment viz. Air Solutions. No separate segment disclosures presented.

Corporate Actions:

Interim Dividend: Declared interim dividend of ₹20 per equity share of face value ₹10 each for FY27

Record Date: November 19, 2026

Payment Date: December 2, 2026

Previous Dividend: Final dividend of ₹20 per equity share for FY26 was paid on August 24, 2026

Other Significant Information:

  • Capital Work-in-Progress: Increased to ₹5,875 lakhs from ₹2,954 lakhs as at March 31, 2026
  • Trade Receivables: Increased to ₹39,075 lakhs from ₹29,865 lakhs as at March 31, 2026
  • Inventories: Increased to ₹22,786 lakhs from ₹21,532 lakhs as at March 31, 2026
  • Cash Flow from Operating Activities: ₹6,700 lakhs for H1 FY27 (compared to ₹12,024 lakhs in H1 FY26)
  • Income Taxes Paid: ₹4,174 lakhs for H1 FY27
  • Dividends Paid: ₹6,304 lakhs for H1 FY27
  • Payment for Purchase of Property, Plant and Equipment: ₹3,478 lakhs for H1 FY27