Key Financial Figures - Standalone (Amounts in INR Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹18,603.81
  • Total Expenses: ₹18,551.91
  • Profit Before Tax: ₹51.89
  • Net Profit for the Period: ₹63.60
  • Earnings Per Share (Basic): ₹0.10
  • Earnings Per Share (Diluted): ₹0.10

Half Year Ended September 30, 2026:

  • Total Income: ₹15,893.31
  • Total Expenses: ₹15,873.43
  • Profit Before Tax: ₹19.88
  • Net Profit for the Period: ₹32.02
  • Earnings Per Share (Basic): ₹0.01
  • Earnings Per Share (Diluted): ₹0.01

Comparative Figures (Quarter Ended):

  • September 30, 2025 Net Profit: (₹64.59) lakhs
  • June 30, 2026 Net Profit: (₹90.49) lakhs

Key Financial Figures - Consolidated (Amounts in INR Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹59,105.89
  • Other Income: ₹40.01
  • Total Income: ₹59,145.91
  • Profit Before Tax: ₹724.03
  • Net Profit for the Period: ₹558.60
  • Earnings Per Share (Basic): ₹1.85
  • Earnings Per Share (Diluted): ₹1.70

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹81,026.79
  • Other Income: ₹54.25
  • Total Income: ₹81,081.04
  • Profit Before Tax: ₹1,010.60
  • Net Profit for the Period: ₹781.05
  • Earnings Per Share (Basic): ₹2.64
  • Earnings Per Share (Diluted): ₹2.38

Capital Structure Impact

  • Paid-up Equity Share Capital increased to ₹3,336.18 lakhs as of September 30, 2026 (from ₹2,888.18 lakhs as of March 31, 2026)
  • The company allotted 4,480,000 fully paid-up equity shares of face value ₹10 each at a premium of ₹12 per share on September 3, 2026, pursuant to conversion of share warrants, aggregating to ₹9,85,60,000
  • Consequently, paid-up equity share capital increased by ₹4,48,00,000 and securities premium increased by ₹5,37,60,000

Subsidiary Investment

  • On July 9, 2026, the company made an additional investment of ₹20 crore in the equity share capital of its subsidiary Parent Mont International Private Limited
  • Consequently, the paid-up equity share capital of the subsidiary increased by ₹20 crore

Auditor's Review and Emphasis of Matter

The limited review was conducted by M/s. K P N & Co., Chartered Accountants (FRN: 133536W).

The auditors issued an emphasis of matter noting that during their limited review:

  • Certain supporting documents and relevant information for certain transactions and balances were not made available for verification
  • Balance confirmations from certain parties were not available
  • The balances of Sundry Debtors, Sundry Creditors, and Advances are subject to reconciliation and confirmation by management
  • The management informed that necessary reconciliation and verification are in process
  • The final impact of such reconciliation on the financial results could not be ascertained

The auditors' conclusion is not modified in respect of this matter.

Segment Information

The company's business activity falls within a single segment as per Ind AS 108.

Cash Flow Highlights - Standalone (Half Year Ended)

  • Net cash flow from operating activities: (₹559.52) lakhs
  • Net cash flow from investing activities: (₹2,000.48) lakhs
  • Net cash flow from financing activities: ₹2,692.15 lakhs
  • Net increase in cash and cash equivalents: ₹132.15 lakhs

Consolidated Entities

The consolidated financial results include:

  • Megamont Limited (Parent Company)
  • Nidimo Mont Private Limited (Subsidiary)
  • Parent Mont International Private Limited (Subsidiary)

The subsidiaries contributed:

  • Total revenues of ₹43,213.06 lakhs and ₹62,423.45 lakhs for the quarter and half year ended September 30, 2026
  • Total net profit after tax of ₹527.01 lakhs and ₹717.45 lakhs for the quarter and half year ended September 30, 2026

Business Acquisition

During the first quarter, Parent Mont International Private Limited (PMIPL), a subsidiary of the company, acquired the steel business vertical of Parent Mont, a partnership firm, pursuant to a Business Transfer Agreement (BTA). The assets and liabilities were taken over at their respective carrying values.

Related Party Transaction

The company extended an interest-free unsecured loan of ₹537.47 lakhs to its wholly-owned subsidiary Nidimo Mont Private Limited during the period for general business and corporate purposes.

#Tags: #MegamontLimited #SEBIDisclosure #Q2Results #FinancialResults #RegulatoryCompliance #Neutral