Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI Listing Regulations

Date of Board Meeting / Approval: May 27, 2026

Audit Opinion: Unmodified opinion on both Standalone and Consolidated Financial Results

Auditor's Comment: No qualifications affecting earnings quality, internal controls, or going concern

Key Financial Highlights [₹ in lakhs]

Standalone Results:

Revenue from Operations: Q4 FY26: ₹167,480 (Q4 FY25: ₹144,373); FY26: ₹522,863 (FY25: ₹501,826)

Total Income: Q4 FY26: ₹175,572; FY26: ₹545,866

Net Profit: Q4 FY26: ₹10,062 (Q4 FY25: ₹6,317); FY26: ₹34,675 (FY25: ₹27,943)

EPS: Q4 FY26: ₹13.69 (Q4 FY25: ₹8.59); FY26: ₹47.16 (FY25: ₹38.02)

Other Equity: ₹272,629 as of March 31, 2026 (March 31, 2025: ₹240,951)

Cash and Cash Equivalents: ₹21,546 as of March 31, 2026 (March 31, 2025: ₹6,753)

Debt: Short-term borrowings: ₹19,213; Long-term borrowings: ₹47,401; Total: ₹66,614

Consolidated Results:

Revenue from Operations: Q4 FY26: ₹204,828 (Q4 FY25: ₹174,477); FY26: ₹678,926 (FY25: ₹642,501)

Total Income: Q4 FY26: ₹211,098; FY26: ₹692,228

Net Profit: Q4 FY26: ₹8,497 (Attributable to owners: ₹7,323); FY26: ₹15,404 (Attributable to owners: ₹10,893)

EPS: Q4 FY26: ₹9.96; FY26: ₹14.81

Other Equity: ₹272,923 as of March 31, 2026

Cash and Cash Equivalents: ₹32,422 as of March 31, 2026 (March 31, 2025: ₹9,312)

Segment-wise Performance [₹ in lakhs]:

Standalone Segment Revenue (FY26):

  • Manufacturing of Machinery & Equipment: ₹192,680
  • Industrial Projects: ₹366,430

Standalone Segment Results (Profit before tax and interest, FY26):

  • Manufacturing of Machinery & Equipment: ₹24,013
  • Industrial Projects: ₹16,796

Consolidated Segment Revenue (FY26):

  • Manufacturing of Machinery & Equipment: ₹192,680
  • Industrial Projects: ₹366,430
  • Sugar: ₹56,336
  • Ethanol: ₹56,336
  • Ethanol Plant at Philippines: ₹56,336

Consolidated Segment Results (Profit before tax and interest, FY26):

  • Manufacturing of Machinery & Equipment: ₹38,238
  • Industrial Projects: ₹17,506
  • Sugar: ₹4,203
  • Ethanol: ₹(193)
  • Ethanol Plant at Philippines: ₹(29,489)

Corporate Actions:

Dividend: Recommended final dividend of ₹6 per equity share (600%) for FY26, subject to shareholder approval at forthcoming AGM. Dividend will be paid within 30 days of declaration if approved.

Other Significant Information:

Exceptional Items: One-time provision of ₹1,403 lakhs (standalone) and ₹1,649 lakhs (consolidated) due to implementation of new Labour Codes effective November 21, 2025.

Subsidiary Matters: Isgec Investment PTE. LTD reported material uncertainty related to going concern with current liabilities exceeding current assets by ₹1,086.93 lakhs. Bioeq Energy Holdings Corp. reported capital deficiency of ₹44,277.56 lakhs with material uncertainty about going concern.

Loan Transactions: Company extended loans to subsidiary Isgec Investment Pte. Ltd. resulting in interest income of ₹6,673 lakhs, foreign exchange gain of ₹11,524 lakhs, and expected credit loss provision of ₹6,361 lakhs.