Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015, containing Unaudited Standalone Financial Results and a dividend declaration.
Date of Board Meeting / Approval: Monday, October 26, 2026
Audit Opinion: The Limited Review Report by S. C. Makhecha & Associates (FRN:120184W) states that nothing has come to their attention to believe the statement contains any material misstatement. [Clean Opinion]
Auditor’s Comment: No qualifications or adverse comments affecting earnings quality, internal controls, or going concern were noted.
Key Financial Highlights (Rs. in lakhs)
Standalone Results:
Revenue from Operations:
- Quarter ended 30.09.2026: ₹12,032.58 (Unaudited)
- Quarter ended 30.06.2026: ₹9,523.71 (Unaudited)
- Quarter ended 30.09.2025: ₹8,571.37 (Unaudited)
- YoY Growth (Q2): +40.4%
Total Income (Revenue + Other Income):
- Quarter ended 30.09.2026: ₹12,079.27
- Quarter ended 30.06.2026: ₹9,540.33
- Quarter ended 30.09.2025: ₹8,589.28
Net Profit:
- Quarter ended 30.09.2026: ₹1,347.40 (Unaudited)
- Quarter ended 30.06.2026: ₹958.21 (Unaudited)
- Quarter ended 30.09.2025: ₹937.61 (Unaudited)
- YoY Growth (Q2): +43.7%
EPS (Basic & Diluted, not annualized):
- Quarter ended 30.09.2026: ₹13.47
- Quarter ended 30.06.2026: ₹9.58
- Quarter ended 30.09.2025: ₹9.37
Other Equity:
- As of 30.09.2026: ₹18,684.90 (Unaudited)
- As of 31.03.2026: ₹16,524.22 (Audited)
Cash and Cash Equivalents:
- As of 30.09.2026: ₹2,719.57 (Unaudited)
- As of 31.03.2026: Component not separately stated in provided data.
Debt:
- Non-current borrowings: ₹123.72 (Unaudited, as of 30.09.2026)
- Current borrowings: ₹34.28 (Unaudited, as of 30.09.2026)
- Lease Liabilities (Non-current): ₹497.28 (Unaudited, as of 30.09.2026)
- Lease Liabilities (Current): ₹51.16 (Unaudited, as of 30.09.2026)
Half-Yearly (H1) Standalone Results:
Revenue from Operations (H1):
- Half Year ended 30.09.2026: ₹21,556.29 (Unaudited)
- Half Year ended 30.09.2025: ₹14,674.02 (Unaudited)
- YoY Growth (H1): +46.9%
Net Profit (H1):
- Half Year ended 30.09.2026: ₹2,305.61 (Unaudited)
- Half Year ended 30.09.2025: ₹1,393.18 (Unaudited)
- YoY Growth (H1): +65.5%
EPS (H1):
- Half Year ended 30.09.2026: ₹23.05
- Half Year ended 30.09.2025: ₹13.93
Segment-wise Performance:
The Company has only one reportable primary business segment as per IND AS 108, i.e., Manufacturing of Machines. Therefore, no segment-wise breakdown is provided.
Corporate Actions:
Dividend: The Board declared an Interim Dividend of ₹1.50 per equity share (15% on face value of ₹10) for the financial year 2026-27. A dividend of ₹150.06 lakh (net of tax) was paid during H1 FY27.
Other Significant Information:
Cash Flow Statement (H1 FY27, Rs. in lakhs):
- Net Cash from Operating Activities: ₹2,997.19
- Net Cash used in Investing Activities: (₹1,289.80)
- Net Cash from Financing Activities: ₹369.00
- Net Increase in Cash and Cash Equivalents: ₹2,076.39
Statement of Assets and Liabilities (Standalone, as of 30.09.2026, Rs. in lakhs):
- Total Assets: ₹30,105.61 (Unaudited)
- Total Equity: ₹19,685.32 (Unaudited) [Equity Share Capital: ₹1,000.42 + Other Equity: ₹18,684.90]
- Inventories: ₹17,002.26 (Unaudited)
- Trade Receivables: ₹4,626.68 (Unaudited)
- Trade Payables: ₹7,178.70 (Unaudited) [Micro/Small: ₹2,263.34 + Others: ₹4,915.36]