Key Financial Figures - Quarter Ended September 30, 2026 (Reviewed)

Income Statement (₹ in Lakhs):

  • Net Sales and revenue from Operations: ₹840.86
  • Other Income (Net): ₹3.77
  • Total Income from operations (net): ₹844.63
  • Total Expenses: ₹782.08
  • Profit/(Loss) before Exceptional and extraordinary items and tax: ₹62.55
  • Exceptional items: ₹0.00
  • Profit/(Loss) before extraordinary items and tax: ₹62.55
  • Extraordinary Items: ₹0.00
  • Profit/(Loss) before tax: ₹62.55
  • Tax Expenses: ₹16.32 (Current Tax: ₹10.96; Deferred Tax (Net): ₹5.36; MAT credit Entitlement: ₹0.00)
  • Net Profit / (Loss) for the period: ₹46.23
  • Total Comprehensive income for the period: ₹46.23
  • Earnings Per Share (Basic & Diluted): ₹2.06

Key Financial Figures - Half Year Ended September 30, 2026 (Reviewed)

Income Statement (₹ in Lakhs):

  • Net Sales and revenue from Operations: ₹1,593.88
  • Other Income (Net): ₹8.72
  • Total Income from operations (net): ₹1,602.60
  • Net Profit / (Loss) for the period: ₹94.10
  • Earnings Per Share (Basic & Diluted): ₹4.19

Comparative Figures

Quarter Comparison (₹ in Lakhs):

  • Q2 FY27 Total Income: ₹844.63 (Q1 FY27: ₹757.97; Q2 FY26: ₹569.65)
  • Q2 FY27 Net Profit: ₹46.23 (Q1 FY27: ₹47.87; Q2 FY26: ₹34.52)

Half-Year Comparison (₹ in Lakhs):

  • H1 FY27 Total Income: ₹1,602.60 (H1 FY26: ₹1,226.01)
  • H1 FY27 Net Profit: ₹94.10 (H1 FY26: ₹79.40)

Full Year FY26 (Audited) (₹ in Lakhs):

  • Total Income: ₹2,694.53
  • Net Profit: ₹139.15
  • EPS: ₹8.05

Balance Sheet Highlights as of September 30, 2026 (Reviewed) (₹ in Lakhs)

Assets:

  • Total Assets: ₹4,363.43 (Mar-26: ₹3,891.97)
  • Non-Current Assets: ₹2,319.50 (Property, Plant and Equipment: ₹2,135.32; Capital Work in Progress: ₹117.00)
  • Current Assets: ₹2,043.93 (Inventories: ₹921.97; Trade Receivables: ₹741.84; Cash and Cash Equivalents: ₹6.80; Other Bank Balances: ₹115.28)

Equity and Liabilities:

  • Total Equity: ₹1,832.08 (Equity Share Capital: ₹224.76; Other Equity: ₹1,607.32)
  • Non-Current Liabilities: ₹1,092.13 (Borrowings: ₹1,046.46)
  • Current Liabilities: ₹1,439.22 (Borrowings: ₹657.42; Trade Payables: ₹610.22)

Cash Flow Statement for H1 FY27 (₹ in Lakhs)

  • Net cash flow from operating activities: (₹106.83)
  • Net cash flow from investing activities: (₹69.91)
  • Net cash flow from financing activities: ₹157.63
  • Net Decrease In Cash & Cash Equivalents: (₹19.11)
  • Cash and Cash equivalents at the end of the period: ₹122.07

Key Operational and Segment Information

  • The company's main product lines are in gear cutting tools, which contributes over 94% (previous year 93%) of its revenue.
  • The company has no subsidiary, joint venture, or associates.

Key Financial Ratios

Quarter Ended September 30, 2026:

  • Debt-Equity Ratio: 0.94 times
  • Interest Service Coverage Ratio (ISCR): 3.33 times
  • Current Ratio: 1.42
  • Operating Margin: 14.86%
  • Net Profit Margin: 5.50%
  • Inventory Turnover Ratio: 100 days
  • Net Worth: ₹1,817 Lakhs
  • Total Borrowings: ₹1,703.87 Lakhs

Audit and Compliance

  • The results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 06, 2026.
  • The statutory auditors, R K Jagetiya & Co, issued a limited review report confirming that nothing has come to their attention that causes them to believe the statement contains any material misstatement.
  • The Board Meeting commenced at 4:00 P.M. and concluded at 05:00 P.M on the date of the meeting.