Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Clean Opinion - Limited Review Report issued by M/s. M Anandam & Co., Chartered Accountants confirmed no material misstatements.

Key Financial Highlights [Rs. in lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹2,288.68 lakh
  • QoQ Comparison: Increased from ₹1,795.46 lakh in Q1 FY27 (27.5% increase)
  • YoY Comparison: Decreased from ₹2,540.57 lakh in Q2 FY26 (9.9% decrease)
  • Total Income: ₹2,470.11 lakh
  • Net Profit/(Loss): (₹311.37) lakh
  • EPS: (₹4.01) basic and diluted

Half-Year ended September 30, 2026:

  • Revenue from Operations: ₹4,084.13 lakh
  • Total Income: ₹4,459.67 lakh
  • Net Profit/(Loss): (₹948.28) lakh
  • EPS: (₹12.20) basic and diluted

Comparative Annual Results (Audited):

Year ended March 31, 2026:

  • Revenue from Operations: ₹7,886.15 lakh
  • Net Profit/(Loss): (₹2,405.67) lakh
  • EPS: (₹30.95) basic and diluted

Segment-wise Performance [Rs. in lakhs]:

Segment Revenue Q2 FY27:

  • Cement: ₹1,650.05
  • Sugar: ₹638.63
  • Power: ₹0.00
  • Total: ₹2,288.68

Segment Results (Profit/Loss before tax and interest) Q2 FY27:

  • Cement: (₹98.34)
  • Sugar: (₹158.12)
  • Power: (₹32.94)
  • Total Segment Loss: (₹289.40)

Segment Assets as at September 30, 2026:

  • Cement: ₹10,424.17
  • Sugar: ₹7,063.22
  • Power: ₹4,570.21

Balance Sheet Position as at September 30, 2026 [Rs. in lakhs]:

Assets:

  • Property, plant and equipment: ₹4,315.75
  • Inventories: ₹2,350.88
  • Trade Receivables: ₹1,794.83
  • Cash & Cash equivalents: ₹12.47
  • Bank Balances other than cash: ₹4,035.95
  • Total Assets: ₹22,057.62

Equity & Liabilities:

  • Equity Share Capital: ₹777.39
  • Other Equity: ₹16,310.91
  • Current Borrowings: ₹1,955.27
  • Trade Payables: ₹791.92
  • Total Liabilities: ₹22,057.62

Corporate Actions:

Not Specified

Other Significant Information:

The company operates in three business segments: Cement, Sugar, and Power.

The financial results show continued operational challenges across all business segments with losses in both quarterly and year-to-date periods.