Board Meeting Details

The Board of Directors meeting was held on November 13, 2026, commencing at 4:45 PM and concluding at 5:15 PM. The meeting approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026.

Trading Window Closure

The trading window was closed from October 1, 2026, to November 15, 2026, for the declaration of financial results.

Financial Results - Consolidated

Income Statement (₹ in lakhs):

  • Quarter Ended September 30, 2026: Net sales/income from operations: ₹1,531.26; Other income: ₹7.37; Total income: ₹1,538.63
  • Half Year Ended September 30, 2026: Net sales/income from operations: ₹2,374.41; Other income: ₹8.06; Total income: ₹2,382.47
  • Profit before tax: Q2: ₹56.91; H1: ₹123.57
  • Net profit after tax: Q2: ₹70.20; H1: ₹126.95
  • Earnings per share (₹10 face value): Basic and diluted: Q2: ₹0.18; H1: ₹0.43

Balance Sheet (Consolidated as of September 30, 2026):

  • Total assets: ₹7,405.99 lakhs (Previous: ₹5,771.72 lakhs)
  • Current assets: ₹7,057.67 lakhs (including inventories: ₹4,031.82 lakhs)
  • Equity: ₹3,201.03 lakhs
  • Current liabilities: ₹2,260.38 lakhs

Financial Results - Standalone

Income Statement (₹ in lakhs):

  • Quarter Ended September 30, 2026: Net sales/income from operations: ₹788.68; Other income: ₹198.86; Total income: ₹987.54
  • Half Year Ended September 30, 2026: Net sales/income from operations: ₹970.33; Other income: ₹223.04; Total income: ₹1,193.37
  • Profit before tax: Q2: ₹27.20; H1: ₹90.66
  • Net profit after tax: Q2: ₹40.49; H1: ₹94.04
  • Earnings per share (₹10 face value): Basic and diluted: Q2: ₹0.18; H1: ₹0.43

Balance Sheet (Standalone as of September 30, 2026):

  • Total assets: ₹5,504.91 lakhs (Previous: ₹3,843.41 lakhs)
  • Current assets: ₹5,155.07 lakhs (including inventories: ₹3,193.40 lakhs)
  • Equity: ₹2,835.80 lakhs
  • Current liabilities: ₹1,924.89 lakhs

Entity Composition

The consolidated results include the following entities:

  • Meghna Infracon Infrastructure Limited (Holding Company)
  • Meghna Akar Construction (Partnership Firm)
  • Meghna Developers AOP
  • Maghna Infracon LLP
  • Navkhanda Infracon LLP
  • Vikmegh Construction LLP

Business Segment Changes

The Company has discontinued its share trading business with effect from April 1, 2026. The company now operates only in a single business segment: Real Estate.

Auditor's Emphasis Matters

Note 5: The company discontinued share trading activities effective April 1, 2026. The entire closing inventory of shares as on March 31, 2026 (₹4.38 lakhs) was reclassified and transferred to investments at closing market price. The reported sale of shares during Q2 and H1 FY27 does not represent actual transactions but internal transfers.

Note 6: The company was registered with EPFO in June 2026. Due to delayed registration, the company did not make requisite PF and ESI contributions up to May 2026, despite crossing statutory thresholds. Compliance commenced from registration date.

Note 7: The company is required to provide for gratuity under the Payment of Gratuity Act, 1972 and Ind AS 19. However, the company decided to recognize and provide for gratuity liability only at year-end based on actuarial valuation. No provision made in interim financial statements.

Cash Flow Statements

Consolidated Cash Flow (H1 FY27):

  • Net cash from operating activities: ₹211.33 lakhs
  • Net cash used in investing activities: ₹(92.65) lakhs
  • Net cash from financing activities: ₹256.63 lakhs
  • Net increase in cash: ₹375.31 lakhs

Standalone Cash Flow (H1 FY27):

  • Net cash from operating activities: ₹78.70 lakhs
  • Net cash from investing activities: ₹91.52 lakhs
  • Net cash from financing activities: ₹410.33 lakhs
  • Net increase in cash: ₹580.65 lakhs

Financial Impact Assessment

The disclosure includes quantified financial results but does not specify the exact financial impact of the delayed EPFO registration or non-provisioning of gratuity.

Additional Information

The financial results will be made available on the company's website (www.meghnarealty.com) and BSE website. Figures from previous periods have been regrouped/reclassified for comparability.