Financial Results Overview

Quarterly Performance (Q2 FY27 ended 30th September 2026)

  • Total Income from Operations (Net): ₹4,788.77 lakhs
  • Net Profit Before Tax: ₹428.55 lakhs
  • Net Profit After Tax: ₹316.41 lakhs
  • Total Comprehensive Income: ₹319.91 lakhs
  • Basic & Diluted EPS: ₹9.31 (face value ₹5/- each)

Half-Year Performance (H1 FY27 ended 30th September 2026)

  • Total Income from Operations (Net): ₹8,741.42 lakhs
  • Net Profit Before Tax: ₹820.65 lakhs
  • Net Profit After Tax: ₹604.82 lakhs
  • Total Comprehensive Income: ₹603.61 lakhs
  • Basic & Diluted EPS: ₹17.79 (face value ₹5/- each)

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue increased 9.1% from ₹4,389.01 lakhs to ₹4,788.77 lakhs
  • Net Profit Before Tax decreased 15.2% from ₹505.24 lakhs to ₹428.55 lakhs
  • Net Profit After Tax decreased 12.2% from ₹360.40 lakhs to ₹316.41 lakhs

Half-Year Comparison (H1 FY27 vs H1 FY26):

  • Revenue increased 5.7% from ₹8,266.25 lakhs to ₹8,741.42 lakhs
  • Net Profit Before Tax decreased 10.3% from ₹915.09 lakhs to ₹820.65 lakhs
  • Net Profit After Tax decreased 9.4% from ₹667.55 lakhs to ₹604.82 lakhs

Segment-wise Performance (Quarter Ended 30th September 2026)

Segment Revenue:

  • Power Tools: ₹3,346.21 lakhs
  • Blowers: ₹1,280.28 lakhs
  • Windmills: ₹17.25 lakhs
  • E-Vehicles: ₹145.03 lakhs
  • Total Segment Revenue: ₹4,788.77 lakhs

Segment Results (Profit/Loss before tax & interest):

  • Power Tools: ₹428.87 lakhs profit
  • Blowers: ₹283.32 lakhs profit
  • Windmills: ₹1.48 lakhs profit
  • E-Vehicles: ₹(35.29) lakhs loss
  • Total Segment Results: ₹678.38 lakhs profit

Capital Employed by Segment (30th September 2026):

  • Power Tools: ₹5,795.12 lakhs
  • Blowers: ₹2,870.14 lakhs
  • Windmills: ₹113.44 lakhs
  • E-Vehicles: ₹1,225.61 lakhs
  • Unallocated: ₹614.40 lakhs
  • Total Capital Employed: ₹10,618.71 lakhs

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

  • Cash from Operating Activities: ₹655.04 lakhs
  • Cash from Investing Activities: ₹(37.88) lakhs
  • Cash from Financing Activities: ₹(553.68) lakhs
  • Net Increase in Cash: ₹63.48 lakhs
  • Cash at Beginning: ₹11.85 lakhs
  • Cash at End: ₹75.33 lakhs

Assets and Liabilities Position (30th September 2026)

Total Assets: ₹10,046.13 lakhs

Non-Current Assets: ₹2,902.01 lakhs

  • Property, plant and equipment: ₹2,378.41 lakhs
  • Right of Use Asset: ₹65.62 lakhs
  • Capital work-in-progress: ₹1.34 lakhs
  • Investment property: ₹168.83 lakhs
  • Other Intangible assets: ₹12.50 lakhs
  • Intangible assets under development: ₹1.93 lakhs
  • Financial assets: ₹178.76 lakhs
  • Other tax assets: ₹12.24 lakhs
  • Other non-current assets: ₹3.22 lakhs

Current Assets: ₹7,144.12 lakhs

  • Inventories: ₹4,473.10 lakhs
  • Trade receivables: ₹4,585.13 lakhs
  • Cash and cash equivalents: ₹75.33 lakhs
  • Bank balances: ₹288.31 lakhs
  • Other financial assets: ₹64.20 lakhs
  • Current Tax Assets: ₹24.99 lakhs
  • Other current assets: ₹280.49 lakhs

Equity and Liabilities

Equity: ₹8,426.21 lakhs

  • Equity share capital: ₹170.00 lakhs (face value ₹5/- each)
  • Other equity: ₹8,256.21 lakhs

Liabilities: ₹1,619.92 lakhs

Non-Current Liabilities: ₹804.81 lakhs

  • Borrowings: ₹490.83 lakhs
  • Lease liability: ₹39.64 lakhs
  • Other financial liabilities: ₹87.56 lakhs
  • Provisions: ₹145.72 lakhs
  • Deferred tax liabilities: ₹41.06 lakhs

Current Liabilities: ₹815.11 lakhs

  • Borrowings: ₹1,665.61 lakhs
  • Lease Liability: ₹33.88 lakhs
  • Trade payables:
  • Dues to Micro & Small Enterprises: ₹153.82 lakhs
  • Dues to Other than Micro & Small Enterprises: ₹2,054.93 lakhs
  • Other financial liabilities: ₹1,080.13 lakhs
  • Other current liabilities: ₹54.08 lakhs
  • Provisions: ₹90.13 lakhs
  • Current Tax Liabilities: ₹109.52 lakhs

Governance and Approval Process

  • Board meeting held on 13th November 2026 from 11:30 AM to 12:45 PM
  • Results approved and taken on record by the Board of Directors
  • Results reviewed by the Audit Committee on 13th November 2026
  • Independent auditor's review conducted by P G BHAGWAT LLP (FRN: 101118W/W100682)
  • Auditor issued limited assurance report with no material misstatements identified

Additional Notes

  • Tax expense includes current tax and deferred tax
  • The company does not have any joint venture entities for the period
  • Figures for previous periods have been regrouped/reclassified where necessary
  • Financial results prepared in accordance with IND AS prescribed under Companies Act, 2013