Summary of Key Information:
Reporting Period (Quarter/Year): Quarter Ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results
Audit Opinion:
Unmodified limited review report issued by statutory auditors S S Kothari Mehta & Company.
Auditor’s Comment:
Nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in all material respects in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, has not disclosed the information required to be disclosed or that it contains any material misstatement.
Key Financial Highlights [Rs. in Lakhs]:
Standalone Results:
Revenue from Operations: 13,707.74
Total Income: 13,899.60
Net Profit: 2,734.01
EPS: 3.67 (Basic and Diluted, not annualized)
Other Equity: Not specified for current quarter (Year Ended March 31, 2026: 35,795.15)
Cash and Cash Equivalents: Not specified
Debt: Not specified
Financial Comparisons:
- Revenue from Operations Q1 FY27 (13,707.74) vs Q1 FY26 (6,736.50): Significant increase
- Net Profit Q1 FY27 (2,734.01) vs Q1 FY26 (1,139.06): Significant increase
- EPS Q1 FY27 (3.67) vs Q1 FY26 (1.53): Significant increase
Expense Breakdown:
Cost of materials consumed: 11,233.57
Purchases of stock-in-trade: 1,656.58
Changes in inventories: (4,929.86)
Employee benefits expense: 974.54
Finance costs: 318.56
Depreciation and amortisation expense: 64.82
Other expenses: 897.76
Total Expenses: 10,215.97
Tax Expense:
Current tax: 914.75
Deferred tax (net): 34.87
Total Tax Expense: 949.62
Other Comprehensive Income:
Total Other Comprehensive Income: (0.58)
Total Comprehensive Income: 2,733.43
Segment-wise Performance:
The Company operates in a single reportable segment, i.e. power system, and accordingly, there are no separate reportable segments to be disclosed under Ind AS 108 - 'Operating Segments'.
Corporate Actions:
Not Specified
Revised Materiality Policy:
Approved and adopted the revised and amended Policy for Determination of Materiality of Events or Information ("Revised Policy"), which supersedes the existing policy adopted by the Board on January 10, 2026. The Revised Policy comes into effect from October 6, 2026.
IPO Disclosure:
Subsequent to the quarter ended June 30, 2026, the equity shares of the company were listed on the Main Board of BSE Limited (BSE) & National Stock Exchange of India Limited (NSE) with effect from September 16, 2026, pursuant to an Initial Public Offer (IPO) of 1,67,04,750 equity shares of face value of Rs. 2 each at a price of Rs. 632 per share, aggregating to Rs. 1,05,574.02 lakhs.
Offer details:
- Offer for sale (OFS): Rs. 75,574.02 lakhs
- Fresh Issue: Rs. 30,000.00 lakhs
Stock Split and Bonus Issue:
Pursuant to the split of equity shares from a face value of Rs. 10 each to Rs. 2 each, approved by the shareholders vide resolution dated August 27, 2025, and the bonus issue of equity shares by the Company, approved by the shareholders vide resolution dated September 19, 2025.
Other Significant Information:
First Quarterly Results Post Listing:
The financial results for the quarter ended June 30, 2026 represent the first quarterly result of the company post listing and have been prepared and published in compliance with the applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.
Historical Comparatives:
The figures for the preceding 3 months ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year March 31, 2026 and provisional year to date figures up to the third quarter of the relevant financial year.
Joint Operation Disclosure:
The financial results include Joint Operation namely Kanohar-BCPL JV accounted on proportionate basis. The joint operation contributed total revenue of Rs. nil, total net profit/(loss) after tax of Rs. nil and total comprehensive income/(loss) of Rs. nil for the quarter ended June 30, 2026.