Key Financial Figures - Standalone (₹ Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹6,641 (vs ₹7,098 in Q2 FY26) - 6.4% decrease
  • Total Income: ₹6,714 (vs ₹7,154 in Q2 FY26)
  • EBITDA: ₹768 (vs ₹707 in Q2 FY26)
  • Profit Before Tax: ₹639 (vs ₹663 in Q2 FY26)
  • Net Profit: ₹479 (vs ₹663 in Q2 FY26) - 27.8% decrease
  • Exceptional Items: (₹92) loss
  • Current Tax: ₹160
  • Earnings Per Share: ₹2.07 (vs ₹2.87 in Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹14,131 (vs ₹14,009 in H1 FY26)
  • Total Income: ₹14,277 (vs ₹14,334 in H1 FY26)
  • Net Profit: ₹990 (vs ₹1,245 in H1 FY26) - 20.5% decrease
  • Earnings Per Share: ₹4.29 (vs ₹5.39 in H1 FY26)

Balance Sheet Position - Standalone (as at 30-09-2026)

  • Total Assets: ₹30,259 lakh
  • Property, plant and equipment: ₹3,394 lakh
  • Inventories: ₹3,518 lakh
  • Trade receivables: ₹14,785 lakh
  • Cash and cash equivalents: ₹1,826 lakh
  • Other bank balances: ₹4,660 lakh
  • Total Equity: Negative ₹2,389 lakh
  • Share Capital: ₹2,309 lakh
  • Other Equity: Negative ₹4,698 lakh
  • Borrowings: ₹20,925 lakh
  • Trade payables: ₹8,491 lakh (₹609 lakh to Micro and Small Enterprises)

Cash Flow Statement - Standalone (H1 FY27)

  • Net Cash from Operating Activities: ₹836.41 lakh
  • Net Cash from Investing Activities: ₹25.28 lakh
  • Net Cash from Financing Activities: (₹52.85) lakh
  • Net Increase in Cash: ₹808.84 lakh
  • Cash at beginning: ₹1,017.07 lakh
  • Cash at end: ₹1,825.91 lakh

Consolidated Financial Highlights

  • Net Profit for Q2 FY27: ₹435 lakh (vs ₹646 lakh in Q2 FY26)
  • Share of Loss from Joint Venture: (₹44) lakh
  • Earnings Per Share: ₹1.88 (vs ₹2.80 in Q2 FY26)
  • Total Comprehensive Income for H1 FY27: ₹964 lakh

Joint Venture Details

  • Jyoti Sohar Switchgear LLC (Sultanate of Oman) included in consolidation
  • Joint Venture financial year: January to December
  • Financials used for consolidation: 1st January 2026 to 30th June 2026
  • Joint Venture total assets: ₹3,623.51 lakh as at 30th June 2026
  • Joint Venture revenue: ₹479.04 lakh for half year ended 30th June 2026
  • Company's share of loss: ₹32.50 lakh for half year ended 30th June 2026

Auditor Review

  • Statutory Auditors: M/s. Amin Parikh & Co. Chartered Accountants, Vadodara (FRN: 100332W)
  • Limited review report issued with no material misstatements identified
  • Review conducted under SRE 2410 standards
  • Joint Venture financial results not reviewed by auditors

Additional Notes

  • Segmental reporting not applicable as company has only one segment
  • Provision for deferred tax to be made at year-end
  • Previous periods' figures regrouped for comparability
  • Face value of equity shares: ₹10
  • Paid-up equity share capital: ₹2,309 lakh across all periods