Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and half year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Clean/Unmodified - Limited Review Report by Chopra AJ & Associates contains no modifications or qualifications

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹25,571.57 (vs ₹18,856.98 in Q2 FY26 - +35.6% YoY)
  • Total Income: ₹25,578.97
  • Net Profit: ₹256.11 (vs ₹140.28 in Q2 FY26 - +82.6% YoY)
  • EPS: ₹1.56 (Basic and Diluted)
  • Exceptional Items Income: ₹24.55

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹52,334.47 (vs ₹39,561.82 in H1 FY26 - +32.3% YoY)
  • Total Income: ₹52,353.96
  • Net Profit: ₹469.67 (vs ₹306.37 in H1 FY26 - +53.3% YoY)
  • EPS: ₹2.86 (Basic and Diluted)

Consolidated Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹25,571.57
  • Net Profit: ₹258.77 (including share of profit from associates of ₹2.66)
  • EPS: ₹1.57 (Basic and Diluted)

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹52,334.47
  • Net Profit: ₹471.61
  • EPS: ₹2.87 (Basic and Diluted)

Balance Sheet Position as on 30.09.2026 [₹ in Lakhs]:

Standalone:

  • Total Assets: ₹23,795.35 (vs ₹25,953.82 as on 31.03.2026)
  • Equity: ₹15,270.92
  • Cash and Cash Equivalents: ₹121.59 (vs ₹11.95 as on 31.03.2026)
  • Inventories: ₹6,821.18 (vs ₹11,028.42 as on 31.03.2026)
  • Trade Receivables: ₹2,150.05
  • Borrowings: ₹2,724.52 (Non-current ₹736.63 + Current ₹1,987.89)

Consolidated:

  • Total Assets: ₹24,870.73
  • Equity: ₹16,346.29

Segment-wise Performance:

The company has one reportable business segment: "Steel Segment"

Cash Flow Statement [H1 FY27, ₹ in Lakhs]:

Standalone:

  • Net Cash from Operating Activities: ₹4,117.96
  • Net Cash used in Investing Activities: (₹798.95)
  • Net Cash used in Financing Activities: (₹3,209.34)
  • Net increase in Cash: ₹109.65

Consolidated:

  • Net Cash from Operating Activities: ₹4,117.96
  • Net Cash used in Investing Activities: (₹798.95)
  • Net Cash used in Financing Activities: (₹3,209.34)
  • Net increase in Cash: ₹109.65

Corporate Actions:

Not Specified

Other Significant Information:

  • Paid-up equity share capital: ₹1,643.44 lakhs (Face Value ₹10/- each)
  • Cost of Materials Consumed: ₹41,619.05 lakhs (H1 FY27)
  • Employee Benefit Expenses: ₹1,309.56 lakhs (H1 FY27)
  • Finance Cost: ₹129.63 lakhs (H1 FY27)
  • Depreciation: ₹467.48 lakhs (H1 FY27)