Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 30th June 2026 (Q1 FY27)

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

Audit Opinion:

Qualified Opinion

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Income:

  • Revenue from Operations: ₹4,145.34 (Q1 FY27) vs ₹2,966.00 (Q1 FY26) - 40% YoY increase
  • Other Income: ₹13.13 (Q1 FY27) vs ₹11.38 (Q1 FY26)
  • Total Income: ₹4,158.47 (Q1 FY27) vs ₹2,977.38 (Q1 FY26) - 40% YoY increase

Expenses:

  • Cost of Materials Consumed: ₹3,334.58
  • Purchases of Trading Goods: ₹56.42
  • Changes in inventories: ₹203.97
  • Employee benefits expense: ₹30.77
  • Finance Cost: Not separately quantified in current quarter
  • Depreciation & Amortisation Expenses: ₹8.82
  • Other expenses: ₹283.48
  • Total Expenses: ₹3,918.04

Profitability:

  • Profit before Tax: ₹240.43
  • Tax Expenses: ₹(3.36) [Current Tax: ₹(3.36), Deferred Tax: ₹(3.36)]
  • Profit for the period: ₹243.79 vs ₹156.39 (Q1 FY26) - 56% YoY increase
  • EPS: ₹5.13 (Basic and Diluted) vs ₹3.29 (Q1 FY26)

Balance Sheet Items:

  • Paid-up Equity Share Capital: ₹475.00 (Face Value per share ₹10)
  • Other Equity: Not specified for current quarter

Consolidated Results:

Income:

  • Revenue from Operations: ₹4,145.34
  • Other Income: ₹13.13
  • Total Income: ₹4,158.47

Profitability:

  • Profit before Tax: ₹240.37
  • Tax Expenses: ₹(3.36)
  • Profit for the period: ₹243.73
  • Total Comprehensive Income: ₹243.73
  • EPS: ₹5.19 (Basic and Diluted)

Balance Sheet Items:

  • Paid-up Equity Share Capital: ₹475.00
  • Other Equity: ₹2,877.82

Segment-wise Performance [Rs. In Lakhs]:

The company operates in three business segments: Electrical Goods, Sugar, and Agriculture.

Segment Revenue (Q1 FY27):

  • Electrical Goods: ₹4,140.64
  • Agriculture: ₹4.70
  • Sugar: ₹0.00 (no revenue)
  • Total Revenue: ₹4,145.34

Segment Results (Profit before Finance Cost and Taxes) (Q1 FY27):

  • Electrical Goods: ₹273.83
  • Sugar: ₹(5.05) (loss)
  • Agriculture: ₹2.36
  • Total Segment Results: ₹271.14

Corporate Actions:

Not Specified

Other Significant Information:

Investment Valuation:

The company invested in unquoted equity shares of two group companies. While their net asset values per audited Balance Sheets are lower than the carrying amount, an independent valuer's report indicates the realizable value of underlying assets is higher. No impairment allowance was considered necessary under Ind AS 109.

Sugar Division Status:

Production activity of the sugar mill has been under suspension for a long time after incurring heavy losses. Management is exploring various options to revive operations and is hopeful of positive developments. The company has not classified the sugar division as discontinued operations.

Asset Valuation:

Management believes the realizable value of Property, Plant and Equipment of the sugar division is not less than its carrying value, so no impairment provision was considered necessary.

Balance Confirmations:

Balances of trade receivables, trade payables, loans and advances, claims recoverable, and fixed deposits with banks are subject to reconciliation and confirmation. Management believes any adjustments arising from settlement are not likely to be material.

Comparative Figures:

Figures for the quarter ended 31st March 2026 are balancing figures between audited full-year figures and published year-to-date figures up to the third quarter of previous financial year.