Summary of Key Information:

Reporting Period (Quarter/Year): Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Submission of Un-audited Financial Results with Limited Review Report

Audit Opinion:

Clean opinion - Limited Review Report states nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Auditor’s Comment:

The statutory auditors, S S Kothari Mehta & Co. LLP, issued a clean limited review report confirming the financial results are free from material misstatement and comply with Ind AS 34 and SEBI Listing Regulations.

Key Financial Highlights [₹ in lakhs]:

Standalone Results:

Revenue from Operations: ₹21,335.46 lakhs (9% YoY increase from ₹19,577.81 lakhs in Q1 FY26)

Total Income: ₹23,074.39 lakhs (13% YoY increase from ₹20,439.61 lakhs in Q1 FY26)

EBITDA: Not Specified

Net Profit: ₹2,868.81 lakhs (34% YoY increase from ₹2,142.39 lakhs in Q1 FY26)

EPS (Basic): ₹1.02 (34% YoY increase from ₹0.76 in Q1 FY26)

EPS (Diluted): ₹1.02 (34% YoY increase from ₹0.76 in Q1 FY26)

Other Equity: Not Specified

Cash and Cash Equivalents: Not Specified

Debt: Not Specified

Consolidated Results:

Not Specified - The company has only one subsidiary (Kamdhenu Jeevandhara Foundation, a Section 8 company) which is not considered material, therefore consolidated financial statements were not prepared.

Financial Performance Analysis:

Profit Before Tax (PBT): ₹3,642.86 lakhs (27% YoY increase from ₹2,859.03 lakhs in Q1 FY26) - Record high achievement noted by Board

Tax Expense: ₹774.05 lakhs (8% YoY increase from ₹716.64 lakhs in Q1 FY26)

Total Comprehensive Income: ₹2,884.67 lakhs (31% YoY increase from ₹2,205.41 lakhs in Q1 FY26)

Expense Breakdown [₹ in lakhs]:

Cost of materials consumed: ₹14,742.37 lakhs (14% YoY increase)

Employee benefits expense: ₹1,573.22 lakhs (21% YoY increase)

Finance costs: ₹21.90 lakhs (658% YoY increase from ₹2.89 lakhs)

Depreciation and amortization: ₹182.80 lakhs (39% YoY increase)

Other expenses: ₹3,451.04 lakhs (17% YoY increase)

Other Income:

₹1,738.93 lakhs (102% YoY increase from ₹861.80 lakhs), including unrealized and realized gain on valuation of investments measured at fair value through profit or loss of ₹1,590.66 lakhs

Segment-wise Performance:

The company has only one reportable segment as per Ind AS 108 - manufacturing & marketing of steel products.

Corporate Actions:

Dividend declarations: Not Specified

Share split/bonus/buyback: Not Specified

Capital raising: Not Specified

Other Significant Information:

The company has an investment of ₹1 lakh in Kamdhenu Jeevandhara Foundation, a Section 8 company that implements CSR activities. This foundation is not considered material to the company.

Paid-up equity share capital: ₹2,818.83 lakhs (Face Value of ₹1 each)

The financial results have been prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 and Indian Accounting Standards (Ind AS).