Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33

Audit Opinion:

Unqualified limited review report issued by statutory auditors.

Auditor’s Comment:

Auditors emphasized a subsequent event note regarding a cyber fraud of ₹80 lakhs, with ₹37 lakhs traced and frozen. Their conclusion on the financial statements was not modified.

Key Financial Highlights [₹ in Lakhs]

Standalone Results:

For Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹3,525.12
  • Other Income: ₹1.50
  • Total Income: ₹3,526.62
  • Total Expenditure: ₹3,402.13
  • Profit Before Tax: ₹124.49
  • Tax Expense: ₹36.49 (Current tax) + ₹1.19 (Short/Excess provision) = ₹37.68
  • Net Profit for the period: ₹86.82
  • EPS (₹2 face value, not annualized): ₹0.15

Comparative Standalone Results (Quarter):

  • Revenue from Operations (Q2 FY26): ₹2,049.01
  • Net Profit (Q2 FY26): ₹57.91
  • EPS (Q2 FY26): ₹0.10

For Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹7,393.86
  • Other Income: ₹6.78
  • Total Income: ₹7,400.64
  • Total Expenditure: ₹7,108.27
  • Profit Before Tax: ₹292.37
  • Tax Expense: ₹78.25
  • Net Profit for the period: ₹213.78
  • EPS: ₹0.37

Comparative Standalone Results (Half Year):

  • Revenue from Operations (H1 FY26): ₹4,404.66
  • Net Profit (H1 FY26): ₹123.51
  • EPS (H1 FY26): ₹0.21

Balance Sheet Position as at September 30, 2026 (Standalone) [₹ in Lakhs]:

Assets:

  • Total Assets: ₹9,714.51 (Previous: ₹8,258.83 as of Mar-31-2026)
  • Property, Plant & Equipment: ₹914.91 (Previous: ₹866.53)
  • Right of Use Assets: ₹28.48 (Previous: ₹5.40)
  • Inventories: ₹2,544.44 (Previous: ₹2,311.11)
  • Trade Receivables: ₹5,447.71 (Previous: ₹4,398.05)
  • Cash and cash equivalents: ₹77.49 (Previous: ₹4.87)

Equity and Liabilities:

  • Equity Share Capital: ₹1,149.92 (Unchanged)
  • Other Equity: ₹1,448.99 (Previous: ₹1,235.05)
  • Total Equity: ₹2,598.91 (Previous: ₹2,384.97)
  • Non-current Borrowings: ₹329.97 (Previous: ₹2.14)
  • Current Borrowings: Not separately specified but included in financial liabilities
  • Trade Payables: ₹3,202.33 (Previous: ₹2,171.04)
  • Dues to micro and small enterprises: ₹599.62 (Previous: ₹420.54)
  • Dues to other than micro and small enterprises: ₹1,536.36 (Previous: ₹2,165.75)
  • Current Tax Liabilities (Net): ₹692.56 (Previous: ₹412.34)

Cash Flow Statement (Half Year Ended September 30, 2026) [₹ in Lakhs]:

  • Net cash used in operating activities: (₹1,032.01)
  • Net cash used in investing activities: (₹136.76)
  • Net cash from financing activities: ₹1,241.40
  • Net increase in cash and cash equivalents: ₹72.64

Segment-wise Performance:

The company operates in a single business segment of manufacturing and trading submersible pumps, agriculture pumps, industrial pumps, and electric motors. Separate segment reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company's website is www.sdalloys.com.