Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting, Un-audited Financial Results & Limited Review Reports

Audit Opinion:

Standalone Financial Results: Unmodified opinion

Consolidated Financial Results: Qualified conclusion

Key Financial Highlights [₹ in Lakh]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹17,174 (vs ₹14,269 in Q2 FY26, +20.4% YoY)
  • Total Income: ₹19,448 (vs ₹15,909 in Q2 FY26, +22.2% YoY)
  • Net Profit: ₹2,935 (vs ₹2,453 in Q2 FY26, +19.6% YoY)
  • EPS: ₹1.68 (Basic & Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹32,638 (vs ₹27,315 in H1 FY26, +19.5% YoY)
  • Total Income: ₹36,308 (vs ₹38,989 in H1 FY26, -6.9% YoY)
  • Net Profit: ₹5,587 (vs ₹12,857 in H1 FY26, -56.5% YoY)
  • EPS: ₹3.19 (Basic & Diluted)

Balance Sheet Position (Standalone as at September 30, 2026):

  • Total Assets: ₹1,46,613 lakh
  • Cash and Cash Equivalents: ₹215 lakh
  • Other Equity: ₹1,40,421 lakh
  • Debt: Minimal (Finance costs of ₹4 lakh in quarter)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹17,633 (vs ₹14,636 in Q2 FY26, +20.5% YoY)
  • Total Income: ₹20,261 (vs ₹16,626 in Q2 FY26, +21.9% YoY)
  • Net Profit: ₹3,054 (vs ₹2,673 in Q2 FY26, +14.3% YoY)
  • EPS: ₹1.74 (Basic & Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹33,391 (vs ₹27,761 in H1 FY26, +20.3% YoY)
  • Total Income: ₹37,764 (vs ₹40,108 in H1 FY26, -5.8% YoY)
  • Net Profit: ₹5,874 (vs ₹13,100 in H1 FY26, -55.2% YoY)
  • EPS: ₹3.35 (Basic & Diluted)

Balance Sheet Position (Consolidated as at September 30, 2026):

  • Total Assets: ₹1,61,883 lakh
  • Cash and Cash Equivalents: ₹601 lakh
  • Other Equity: ₹1,52,528 lakh

Segment-wise Performance [₹ in Lakh]:

Standalone Segment Revenue:

  • Steel Segment: ₹17,174 (Q2 FY26: ₹14,269)
  • Plastic Processing: Included in above
  • Spinning (Discontinuing): Minimal revenue

Standalone Segment Results (Before interest and tax):

  • Steel Segment: Profit of ₹1,022 (Q2 FY26: Loss of ₹40)
  • Plastic Processing: Profit of ₹1,729 (Q2 FY26: Profit of ₹2,066)
  • Spinning (Discontinuing): Loss of ₹9 (Q2 FY26: Loss of ₹9)

Consolidated Segment Revenue:

  • Plastic Processing: ₹17,174 (Q2 FY26: ₹14,269)
  • Real Estate: ₹459 (Q2 FY26: ₹367)
  • Others: Not separately reportable

Consolidated Segment Results (Before interest and tax):

  • Steel: Profit of ₹1,022 (Q2 FY26: Loss of ₹40)
  • Plastic Processing: Profit of ₹1,729 (Q2 FY26: Profit of ₹2,066)
  • Real Estate: Profit of ₹169 (Q2 FY26: Profit of ₹149)
  • Others: Profit of ₹79 (Q2 FY26: Profit of ₹122)

Corporate Actions:

No dividend declarations, share splits, bonus issues, or buybacks announced in this board meeting.

Other Significant Information:

  • Employee Benefit Expenses: ₹1,167 lakh (Standalone, Q2 FY26: ₹1,079 lakh)
  • Depreciation and Amortization: ₹211 lakh (Standalone, Q2 FY26: ₹182 lakh)
  • Tax Expenses: ₹665 lakh current tax + ₹4 lakh deferred tax (Standalone, Q2 FY26)

Entities in Consolidation:

Subsidiaries (20): Ashoka Realty and Developers Limited, Belle Terre Realty Limited, Ekdant Realty and Developers Limited, Hari Darshan Realty Limited, Hill Rock Construction Limited, Hind Agri Properties Limited, Iconic Realtors Limited, Jailaxmi Realty and Developers Limited, Krupa Land Limited, Krupa Realtors Limited, Multifaced Impex Limited, Novelty Realty and Developers Limited, Oasis Holding FZC, Rainbow Infraprojects Limited, Swar Land Developers Limited, Swastik Land Developers Limited, Urban Infrastructures Venture Capital Limited, Vasant Bahar Realty Limited, Welldone Real Estate Limited, Yug Developers Limited

Associates (2): Searock Developers FZC and Urban Infrastructure Holdings Private Limited