Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI (LODR) Regulations, 2015

Date of Board Meeting / Approval: Tuesday, October 20, 2026 (4:00 PM to 6:00 PM)

Audit Opinion: Unmodified Review Report (Clean)

Auditor’s Comment: Based on their review, nothing has come to their attention that causes them to believe the accompanying statement contains any material misstatements.

Key Financial Highlights [All amounts in Indian Rupees Lakhs]

Standalone Results:

For the Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,317.27
  • Total Income: ₹2,348.53
  • Net Profit: ₹89.43
  • EPS: ₹2.94 (Basic and Diluted)

For the Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹4,433.00
  • Total Income: ₹4,391.72
  • Net Profit: ₹174.49
  • EPS: ₹5.73 (Basic and Diluted)

Standalone Statement of Assets and Liabilities as at 30.09.2026:

  • Total Assets: ₹38,742.13
  • Total Equity: ₹13,352.18
  • Equity Share Capital: ₹1,521.61
  • Other Equity: ₹11,830.57
  • Total Liabilities: ₹25,389.95
  • Borrowings: ₹18,768.61 (Non-current: ₹4,066.32; Current: ₹14,702.29)
  • Lease Liabilities: ₹937.66 (Non-current)
  • Cash and Cash Equivalents: ₹73.37
  • Trade Receivables: ₹23,528.50

Consolidated Results:

For the Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,537.46
  • Total Income: ₹2,568.96
  • Net Profit for the Period: ₹84.06
  • Attributable to Shareholders of the Company: ₹84.20
  • Attributable to Non-Controlling Interest: ₹(0.14)
  • EPS: ₹2.77 (Basic and Diluted)

For the Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹4,470.32
  • Total Income: ₹4,475.74
  • Net Profit for the Period: ₹168.96
  • Attributable to Shareholders of the Company: ₹169.10
  • Attributable to Non-Controlling Interest: ₹(0.14)
  • EPS: ₹5.56 (Basic and Diluted)

Consolidated Statement of Assets and Liabilities as at 30.09.2026:

  • Total Assets: ₹40,565.66
  • Total Equity: ₹13,352.18
  • Equity Share Capital: ₹1,521.61
  • Other Equity: ₹11,830.57
  • Non-Controlling Interests: ₹33.50
  • Total Liabilities: ₹27,180.48
  • Cash and Cash Equivalents: ₹280.83
  • Trade Receivables: ₹23,689.48

Corporate Actions:

  • Stock Split: The Board approved the sub-division/split of existing equity shares from 1 (One) Equity Share of face value ₹5/- each fully paid-up, into 5 (Five) Equity Shares of face value ₹1/- each fully paid-up.
  • Rationale: To enhance liquidity and encourage wider participation of small investors.
  • Approval: Subject to the approval of equity shareholders of the company through a Postal Ballot.
  • Expected Completion: About 2 months from the date of shareholders' approval.
  • Authorized Capital Change: The authorized share capital will be altered to ₹20,00,00,000/- divided into 20,00,00,000 Equity Shares of ₹1/- each.
  • Post-Split Capital: The issued, paid-up, and subscribed capital will remain ₹15,21,60,915, divided into 15,21,60,915 Equity Shares of ₹1/- each.

Entities Included in Consolidation:

1. Kapston Security Services Private Limited (Wholly owned subsidiary)

2. Kapston Manpower Services Private Limited (Wholly owned subsidiary)

3. Kapston Home Services Private Limited (Subsidiary)

4. Kapston Home Products Private Limited (Wholly Owned subsidiary of Kapston Home Services Private Limited)