Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Year ended March 31, 2026

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

Audit Opinion:

Unmodified opinion issued by M/s Brahmayya & Co., Chartered Accountants (FRN: 000513S)

Auditor’s Comment:

The auditor included an Emphasis of Matter regarding the company's designation on the OFAC SDN list, noting the restriction on USD and EURO transactions and the uncertain outcome of the company's petition for removal. The opinion was not modified in respect of this matter.

Key Financial Highlights [Rs. in lakhs]:

Standalone Results:

For the Year Ended March 31, 2026:

  • Revenue from Operations: ₹20,856.43 (vs. ₹22,832.16 in FY25, a decrease)
  • Total Income: ₹20,961.72 (vs. ₹22,976.38 in FY25)
  • Net Profit: ₹386.15 (vs. ₹53.68 in FY25, a significant increase)
  • EPS (Basic & Diluted): ₹1.95 (vs. ₹0.28 in FY25)
  • Other Equity: ₹20,830.54 (vs. ₹19,346.94 in FY25)
  • Paid-up Equity Share Capital: ₹1,999.68 (vs. ₹1,935.03 in FY25)

For the Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹5,935.65 (vs. ₹3,869.27 in Q4 FY25, an increase)
  • Total Income: ₹5,977.02 (vs. ₹3,915.16 in Q4 FY25)
  • Net Profit: ₹215.39 (vs. ₹12.52 in Q4 FY25, a significant increase)
  • EPS (Basic & Diluted): ₹1.08 (vs. ₹0.06 in Q4 FY25)

Debt and Finance Costs:

  • Finance Costs for FY26: ₹1,838.23 lakhs (vs. ₹1,517.92 lakhs in FY25)
  • Borrowings (Non-Current): ₹7,184.15 lakhs (vs. ₹5,118.75 lakhs in FY25)
  • Borrowings (Current): ₹9,719.30 lakhs (vs. ₹8,254.70 lakhs in FY25)

Cash and Cash Equivalents:

  • Cash and Cash Equivalents as of March 31, 2026: ₹1,001.38 lakhs (vs. ₹915.29 lakhs as of March 31, 2025)

Segment-wise Performance [Rs. in lakhs]:

For the Year Ended March 31, 2026:

  • Machinery Division: Segment Profit before Interest & Tax: ₹2,894.25
  • Components Division: Segment Profit before Interest & Tax: ₹32.23
  • Total Profit before Interest & Tax: ₹2,926.48
  • Less: Interest: ₹1,838.23
  • Profit before Tax: ₹530.90

Capital Employed as of March 31, 2026:

  • Machinery Division: ₹15,956.03
  • Components Division: ₹6,874.19
  • Total Capital Employed: ₹22,830.22

Corporate Actions:

Not Specified

Other Significant Information:

OFAC SDN List Designation:

  • On October 30, 2024, the Office of Foreign Assets Control (OFAC) designated the company under executive order 14024 and included it on the Specially Designated Nationals and Blocked Persons (SDN) list.
  • The designation alleges export of machinery classified under the Common High Priority Items List (CHPIL) to entities in Russia.
  • The company strongly contests the basis of the designation and states it was "totally unaware of any machines being sold or having dealt with any sanctioned entities or individuals."
  • The company has engaged US-based law firm Blank Rome for removal from the SDN list.
  • The company has submitted comprehensive responses to two OFAC questionnaires and produced approximately 27,000 documents.
  • The company has implemented a comprehensive sanctions compliance program and ceased all Russia-related business.
  • The reconsideration case (Case ID RUSSIA-EO14024-39850) remains pending with OFAC as of the date of this summary.
  • This designation has restricted the company's access to USD and EURO denominated transactions through official banking channels since October 30, 2024.

Other Disclosures:

  • The company has no subsidiaries/associates/joint ventures as of March 31, 2026.
  • The financial results have been published in the prescribed format and are available on stock exchange websites and the company's website.
  • The impact of the Labour Codes on the company's financial statements is not material and has been recognized as part of employee benefits expense.