Company Overview

Document Types: Annual Report, Notice of 119th AGM, and Independent Auditor's Report

Document Dates: 26th August 2026 and 19th May 2026

Financial Performance Summary

Standalone Performance (FY26):

  • Revenue from Operations: ₹200.5 crore (FY25: ₹217.3 crore)
  • Profit Before Tax: ₹37.2 crore (72% increase from FY25 ₹21.6 crore)
  • Profit After Tax: ₹30.4 crore (89% increase from FY25 ₹16.1 crore)
  • Earnings Per Share: ₹27.33 (FY25: ₹15.59)

Consolidated Performance (FY26):

  • Revenue from Operations: ₹24.66 crore (3.4% growth from FY25 ₹23.85 crore)
  • Profit After Tax: ₹3.34 crore (94% increase from continuing operations)
  • Total Equity: ₹15.74 crore (101% increase)
  • Basic EPS from Continuing Operations: ₹29.98

Exceptional Items & Strategic Divestments

Exceptional gain of ₹32.4 crore (standalone) / ₹35.16 crore (consolidated) primarily comprising:

  • Gain on sale of investment in subsidiary JECL Engineering: ₹34.0 crore / ₹36.77 crore
  • Brand assignment income: ₹1.0 crore / ₹1.0 crore
  • Provision for defined benefit obligations: ₹2.6 crore expense / ₹2.61 crore expense

Completed Divestments:

1. JECL Engineering Limited: Sold 100% shareholding on 24th March 2026 (Material Handling Division)

2. Suryavayu Renewable Energy Solutions Private Limited: Exited 50% joint venture investment on 30th March 2026

3. Josts Foundation: Sold wholly owned subsidiary on 8th October 2025

Dividend Declaration & Capital Actions

Dividend:

  • Final Dividend: ₹1.25 per equity share (125%)
  • Special Dividend: ₹3.75 per equity share (375%)
  • Total Dividend: ₹5.00 per equity share (500%)
  • Record Date: 11th September 2026
  • Payment Date: On or after 22nd September 2026

Rights Issue (September 2025):

  • Issue Size: 18,47,913 equity shares
  • Issue Price: ₹270 per share
  • Amount Raised: ₹49.9 crore
  • Ratio: 5 shares for every 27 shares held

Auditor Report & Governance

Auditor: Shah Gupta & Co. issued unmodified opinion on consolidated financial statements prepared under Ind AS

Subsidiary Coverage: Auditor relied on reports from other auditors for three subsidiaries

CARO Qualification: MHE Rental India Private Limited received qualified CARO report for clause vii(a)

Board Composition: 6 Directors (2 Executive, 3 Independent, 1 Non-Executive Non-Independent)

Management Changes: CFO change with Mr. Pranesh Bhandari resigning and Mr. Kailash Chandra Somani appointed effective 1st April 2026

Segment Performance & Subsidiaries

Engineered Products Division:

  • Revenue: ₹134.4 crore (22% growth)
  • Profit Before Tax: ₹17.1 crore (13% margin)

Subsidiary Performance:

  • MHE Rentals India: Revenue ₹12.8 crore, Loss ₹0.9 crore
  • Josts Engineering Inc. (USA): Revenue ₹3.3 crore, Profit ₹0.7 crore

Key Financial Metrics

Standalone Ratios:

  • Debt-Equity Ratio: 0.02 (FY25: 0.04)
  • Current Ratio: 4.13 (FY25: 1.68)
  • Return on Net Worth: 25.05%
  • Net Profit Margin: 15.17%

Consolidated Position:

  • Total Assets: ₹213.26 crore
  • Total Equity: ₹157.36 crore
  • Current Liabilities: ₹51.47 crore

Regulatory Compliance & AGM Details

AGM: 18th September 2026 at 2:00 PM via Video Conferencing

Book Closure: 12th to 18th September 2026

Compliance: All applicable provisions of Companies Act 2013 and SEBI Regulations complied with

Contingent Liabilities:

  • Bank Guarantees: ₹20.3 crore
  • Corporate Guarantees: ₹19.9 crore
  • Tax/GST Demands: ₹1.22 crore under dispute

Corporate Initiatives

Thane Land Monetization: Progressing IT/ITES Business Park development to unlock substantial value

CSR Expenditure: ₹30.0 lakh spent on education support and hospital equipment

Internal Controls: Adequate internal financial controls operating effectively across group companies