Key Financial Figures

Income Statement Highlights (in Lakhs of Rupees):

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹6,669.29
  • Other Income: ₹1.76
  • Total Income: ₹6,671.05
  • Profit Before Exceptional Items and Tax: ₹387.47
  • Exceptional Items: Not applicable for quarter
  • Profit Before Tax: ₹387.47
  • Current Tax: ₹72.54
  • Deferred Tax: ₹11.17
  • Net Profit for Quarter: ₹303.76
  • Basic EPS: ₹0.36
  • Diluted EPS: ₹0.36

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹11,591.13
  • Other Income: ₹9.09
  • Total Income: ₹11,600.22
  • Profit Before Exceptional Items and Tax: ₹413.34
  • Exceptional Items: ₹(929.05) loss due to sale of flat at Mumbai
  • Profit Before Tax: ₹(515.71)
  • Current Tax: ₹101.43
  • Deferred Tax: ₹(134.36)
  • Net Loss for Half Year: ₹(482.78)
  • Basic EPS: ₹(0.57)
  • Diluted EPS: ₹(0.57)

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹3,899.27
  • Net Profit: ₹1.72
  • Basic EPS: ₹0.00

Balance Sheet Position (as at September 30, 2026)

Assets (in Lakhs):

  • Property, Plant & Equipment: ₹5,932.81
  • ROU Asset: ₹442.87
  • Capital work-in-progress: ₹871.40
  • Inventories: ₹11,463.43
  • Trade Receivables: ₹2,129.64
  • Cash and Cash Equivalents: ₹2,916.18 (significant increase from ₹536.84 at March 2026)
  • Total Assets: ₹27,571.35

Liabilities (in Lakhs):

  • Equity Share Capital: ₹4,264.57 (unchanged)
  • Other Equity: ₹4,928.65 (decreased from ₹5,137.84)
  • Borrowings (Non-current): ₹3,408.95 (increased from ₹2,341.43)
  • Borrowings (Current): ₹7,341.91 (increased from ₹5,388.90)
  • Total Liabilities: ₹27,571.35

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flows From Operating Activities: ₹(2,635.74)
  • Net Cash Flows Used In Investing Activities: ₹2,652.36
  • Net Cash Flows From Financing Activities: ₹2,362.72
  • Net Increase In Cash and Cash Equivalents: ₹2,379.34

Important Notes

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

2. Results reviewed by Audit Committee and approved by Board of Directors on October 26, 2026

3. Limited review conducted by statutory auditors K. N. Gutgutia & Co. (Firm Registration Number 304153E)

4. Company has no Subsidiary, Joint Ventures & Associates

5. Company has only one operating segment: A.C. Sheets and Pipes

6. Exceptional Loss of ₹929.05 Lakhs due to Sale of Flat at Mumbai (half year impact)

7. Figures for previous period regrouped/reclassified where necessary