Key Financial Figures (Standalone, Amount in ₹ Lakh)

Quarter Ended June 2026 (Unaudited):

  • Total Income: ₹37.915 (entirely from Other Income; Revenue from Operations: ₹0.00)
  • Employee Benefits Expense: ₹8.993
  • Depreciation & Amortization: ₹13.064
  • Other Expenses: ₹15.960
  • Total Expenses: ₹38.017
  • Profit/(Loss) Before Tax: (₹0.101)
  • Tax Expense: ₹0.176
  • Profit/(Loss) After Tax (PAT): (₹0.278)
  • Other Comprehensive Income: ₹0.181
  • Total Comprehensive Income: (₹0.097)
  • Basic & Diluted EPS: (₹0.004)
  • Paid-up Equity Share Capital: ₹700.000 (Face Value ₹10 per share)

Comparative Figures:

  • Q1 FY26 (Jun 2025): PAT (₹22.075L), Total Income ₹12.959L
  • Q4 FY26 (Mar 2026): PAT (₹51.732L), Total Income ₹30.808L
  • Full Year FY26 (Mar 2026): PAT ₹377.242L, Total Income ₹799.392L

Segment-Wise Performance (Quarter Ended June 2026)

Revenue:

  • Power Generation - Wind Farm: ₹14.654
  • Other Income: ₹23.261
  • Total Segment Revenue: ₹37.915
  • Manufacturing for Copper Engraving Cylinder: ₹0.00

Segment Results (PBT before interest & exceptional items):

  • Power Generation - Wind Farm: (₹5.294)
  • Other Income: ₹5.193
  • Total Segment Results: (₹0.101)

Segment Assets (as of 30 June 2026):

  • Manufacturing for Copper Eng. Cyl.: ₹2,720.737
  • Power Generation-Wind Farm: ₹234.182
  • Total Assets: ₹2,954.918
  • Total Liabilities: ₹2,954.918

Material Developments & Notes

Change in Control Transaction:

  • Promoters and Promoter Group entered into a Share Purchase Agreement (SPA) on 18th May 2026 for sale of 35,67,969 equity shares (50.97% of existing capital) at ₹56.84 per share.
  • This triggered a mandatory open offer under SEBI Takeover Regulations.
  • Acquirers initiated open offer for up to 33,82,231 equity shares (25.05% of expanded capital) at ₹56.84 per share.
  • As of 30 June 2026, the transaction and change in control were under process and not completed. No change recognized in financial statements at reporting date.
  • Company convened an EGM on 14th June 2026 regarding the transaction.

Preferential Issue:

  • Board approved issuance of 65,00,000 warrants convertible into 1 equity share each at an exercise price of ₹56.84 per share via preferential issue on private placement basis.
  • Share Subscription Agreement (SSA) executed and intimated to stock exchange on 19th May 2026.

Audit & Compliance Details

  • Financial results reviewed by Statutory Auditors, M/s Ashok Dhariwal & Co. (FRN: 100648W).
  • Limited Review Report issued with unmodified opinion.
  • Audit Committee recommended and Board approved the results on 14th August 2026.
  • Results prepared in accordance with Ind AS and SEBI guidelines.
  • Company operates in manufacturing of Roto Gravure Printing Cylinder and power generation from wind turbine generator.

Dates and Procedures

  • Board Meeting: Held on 14th August 2026 from 04:00 PM to 05:00 PM.
  • Financial Results: For quarter ended 30th June 2026.
  • Filing Date: 14th August 2026.
  • Results available on company website (www.lippisystems.com) and BSE website (www.bseindia.com).