Financial Results - Consolidated (₹ in Lakhs)
Income Statement:
- Net Sales/Income from Operations: ₹4,904.08 (H1 FY27) vs ₹3,171.77 (H2 FY26) vs ₹2,623.41 (H1 FY26)
- Other Income: ₹34.42 (H1 FY27) vs ₹18.00 (H2 FY26) vs ₹5.80 (H1 FY26)
- Total Income: ₹4,938.50 (H1 FY27) vs ₹3,189.76 (H2 FY26) vs ₹2,629.22 (H1 FY26)
Expenses:
- Cost of materials consumed: ₹5,562.96 (H1 FY27) vs ₹2,688.94 (H2 FY26) vs ₹2,885.30 (H1 FY26)
- Changes in inventories: ₹-1,475.39 (H1 FY27) vs ₹27.25 (H2 FY26) vs ₹-665.10 (H1 FY26)
- Employee benefits expense: ₹119.17 (H1 FY27) vs ₹55.85 (H2 FY26) vs ₹55.04 (H1 FY26)
- Finance Cost: ₹85.17 (H1 FY27) vs ₹24.82 (H2 FY26) vs ₹19.38 (H1 FY26)
- Depreciation and amortization: ₹188.99 (H1 FY27) vs ₹22.99 (H2 FY26) vs ₹51.80 (H1 FY26)
- Other expenses: ₹387.72 (H1 FY27) vs ₹207.83 (H2 FY26) vs ₹205.84 (H1 FY26)
- Total expenses: ₹4,868.62 (H1 FY27) vs ₹3,027.69 (H2 FY26) vs ₹2,552.25 (H1 FY26)
Profitability:
- Profit before tax: ₹69.88 (H1 FY27) vs ₹162.08 (H2 FY26) vs ₹76.96 (H1 FY26)
- Tax expense: ₹53.55 (Current: ₹39.28, Deferred: ₹14.27)
- Net profit for the period: ₹16.33 (H1 FY27) vs ₹121.41 (H2 FY26) vs ₹58.57 (H1 FY26)
- Earnings per share (Basic): ₹0.18 (H1 FY27) vs ₹1.35 (H2 FY26) vs ₹0.79 (H1 FY26)
- Earnings per share (Diluted): ₹0.18 (H1 FY27) vs ₹1.35 (H2 FY26) vs ₹0.77 (H1 FY26)
Balance Sheet (Consolidated):
- Share capital: ₹901.20 lakhs (unchanged)
- Reserves and surplus: ₹2,144.69 lakhs (vs ₹2,128.36 lakhs)
- Long-term borrowings: ₹666.34 lakhs (vs ₹609.44 lakhs)
- Short-term borrowings: ₹2,023.36 lakhs (vs ₹583.22 lakhs)
- Trade payables: ₹1,337.89 lakhs (Micro: ₹17.69 lakhs, Others: ₹1,320.20 lakhs)
- Total assets: ₹7,246.45 lakhs (vs ₹4,555.32 lakhs)
- Property, Plant & Equipment: ₹2,501.59 lakhs (vs ₹472.22 lakhs)
- Inventories: ₹3,174.67 lakhs (vs ₹1,619.63 lakhs)
- Cash and cash equivalents: ₹262.05 lakhs (vs ₹152.86 lakhs)
Financial Results - Standalone (₹ in Lakhs)
Income Statement:
- Net Sales/Income from Operations: ₹4,872.45 (H1 FY27) vs ₹3,133.99 (H2 FY26) vs ₹2,532.30 (H1 FY26)
- Other Income: ₹32.79 (H1 FY27) vs ₹16.67 (H2 FY26) vs ₹4.72 (H1 FY26)
- Total Income: ₹4,905.24 (H1 FY27) vs ₹3,150.65 (H2 FY26) vs ₹2,537.03 (H1 FY26)
Expenses:
- Cost of materials consumed: ₹5,633.96 (H1 FY27) vs ₹2,656.35 (H2 FY26) vs ₹2,852.40 (H1 FY26)
- Changes in inventories: ₹-1,509.85 (H1 FY27) vs ₹34.34 (H2 FY26) vs ₹-705.70 (H1 FY26)
- Employee benefits expense: ₹117.20 (H1 FY27) vs ₹55.54 (H2 FY26) vs ₹50.51 (H1 FY26)
- Finance Cost: ₹85.16 (H1 FY27) vs ₹24.62 (H2 FY26) vs ₹17.26 (H1 FY26)
- Depreciation and amortization: ₹184.99 (H1 FY27) vs ₹17.39 (H2 FY26) vs ₹47.43 (H1 FY26)
- Other expenses: ₹308.08 (H1 FY27) vs ₹206.25 (H2 FY26) vs ₹198.86 (H1 FY26)
- Total expenses: ₹4,819.54 (H1 FY27) vs ₹2,994.50 (H2 FY26) vs ₹2,460.75 (H1 FY26)
Profitability:
- Profit before tax: ₹85.70 (H1 FY27) vs ₹156.15 (H2 FY26) vs ₹76.28 (H1 FY26)
- Tax expense: ₹53.30 (Current: ₹39.28, Deferred: ₹14.02)
- Net profit for the period: ₹32.40 (H1 FY27) vs ₹116.46 (H2 FY26) vs ₹58.06 (H1 FY26)
- Earnings per share (Basic): ₹0.36 (H1 FY27) vs ₹1.29 (H2 FY26) vs ₹0.79 (H1 FY26)
- Earnings per share (Diluted): ₹0.36 (H1 FY27) vs ₹1.29 (H2 FY26) vs ₹0.76 (H1 FY26)
Balance Sheet (Standalone):
- Share capital: ₹901.20 lakhs (unchanged)
- Reserves and surplus: ₹2,118.39 lakhs (vs ₹2,086.00 lakhs)
- Long-term borrowings: ₹666.35 lakhs (vs ₹609.44 lakhs)
- Short-term borrowings: ₹2,023.36 lakhs (vs ₹583.22 lakhs)
- Trade payables: ₹1,322.66 lakhs (Micro: ₹4.26 lakhs, Others: ₹1,318.40 lakhs)
- Total assets: ₹7,188.79 lakhs (vs ₹4,509.74 lakhs)
- Property, Plant & Equipment: ₹2,371.77 lakhs (vs ₹334.93 lakhs)
- Capital work-in-progress: ₹1,442.71 lakhs
- Inventories: ₹3,169.79 lakhs (vs ₹1,579.88 lakhs)
- Cash and cash equivalents: ₹261.30 lakhs (vs ₹146.97 lakhs)
Subsidiary Information
The consolidated results include Jigar Polymers Limited, a wholly owned subsidiary, which reported:
- Total assets: ₹176.93 lakhs as at September 30, 2026
- Total revenues: ₹109.06 lakhs for H1 FY27
- Net loss after tax: ₹-16.07 lakhs for H1 FY27
- Net cash outflow: ₹-5.15 lakhs for H1 FY27
Cash Flow Analysis
Consolidated Cash Flow (₹ in Lakhs):
- Net cash used in operating activities: ₹-572.41 (H1 FY27) vs ₹347.64 (H1 FY26)
- Net cash used in investing activities: ₹-736.25 (H1 FY27) vs ₹-739.66 (H1 FY26)
- Net cash from financing activities: ₹1,417.84 (H1 FY27) vs ₹445.82 (H1 FY26)
Standalone Cash Flow (₹ in Lakhs):
- Net cash used in operating activities: ₹-562.05 (H1 FY27) vs ₹187.11 (H1 FY26)
- Net cash used in investing activities: ₹-741.46 (H1 FY27) vs ₹-630.31 (H1 FY26)
- Net cash from financing activities: ₹1,417.84 (H1 FY27) vs ₹496.07 (H1 FY26)
Additional Information
- The company is engaged solely in manufacturing and sale of electric wires and cables with no separate reportable segments
- There were no investor complaints pending or received during the period
- The financial results are available on the company's website (www.sigmacab.com) and stock exchange website (www.bseindia.com)
- The limited review was conducted by Rushabh R Shah And Co., Chartered Accountants (FRN: 156419W)