Board Meeting Details

The Board of Directors meeting was held on Thursday, 29th October, 2026, commencing at 11:00 AM and concluding at 12:30 PM.

Key Decisions Approved

The Board considered and approved:

  • Un-Audited Standalone Financial Results for the quarter and half year ended 30th September, 2026
  • Un-Audited Consolidated Financial Results for the quarter and half year ended 30th September, 2026

Financial Results Preparation

The results were prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013.

Standalone Financial Performance (Quarter Ended 30.09.2026)

Income Statement (₹ in lakhs)

  • Total Revenue: ₹7,259.72
  • Revenue from Operations: ₹7,081.63
  • Other Income: ₹178.09
  • EBITDA: ₹1,742.86
  • Profit Before Tax (PBT): ₹1,525.16
  • Tax Expense: ₹382.00 (Income Tax)
  • Net Profit After Tax: ₹1,143.16
  • Other Comprehensive Income: ₹1.58
  • Total Comprehensive Income: ₹1,144.74

Key Metrics

  • EPS Basic: ₹2.04
  • EPS Diluted: ₹2.04
  • Paid-up Equity Share Capital: ₹560.40 lakhs (Face Value ₹1)

Standalone Financial Performance (Half Year Ended 30.09.2026)

Income Statement (₹ in lakhs)

  • Total Revenue: ₹14,106.28
  • Revenue from Operations: ₹13,787.80
  • Other Income: ₹318.48
  • EBITDA: ₹3,455.70
  • Profit Before Tax (PBT): ₹3,010.43
  • Tax Expense: ₹744.00 (Income Tax)
  • Net Profit After Tax: ₹2,266.43
  • Other Comprehensive Income: ₹4.16
  • Total Comprehensive Income: ₹2,270.59

Standalone Balance Sheet as on 30.09.2026 (₹ in lakhs)

Assets

  • Total Assets: ₹22,629.04
  • Non-Current Assets: ₹11,318.20
  • Property, Plant and Equipment: ₹7,577.03
  • Investment in Shares/Mutual Fund: ₹3,563.61
  • Loans - Security Deposit: ₹177.56
  • Current Assets: ₹11,310.84
  • Inventories: ₹2,312.88
  • Trade Receivables: ₹7,299.97
  • Cash and Cash Equivalents: ₹978.62
  • Bank Balance other than above: ₹162.32
  • Loans: ₹483.03
  • Other Current Assets: ₹74.02

Equity and Liabilities

  • Total Equity: ₹16,473.06
  • Equity Share Capital: ₹560.40
  • Other Equity: ₹15,912.66
  • Non-Current Liabilities: ₹1,380.66
  • Long-Term Borrowings: ₹904.17
  • Lease Liability: ₹33.58
  • Deferred Tax Liabilities (Net): ₹442.92
  • Current Liabilities: ₹4,775.32
  • Short-Term Borrowings: ₹2,095.50
  • Trade Payables: ₹1,769.19
  • Other Financial Liabilities: ₹765.74
  • Other Current Liabilities & Provisions: ₹144.89

Standalone Cash Flow Statement (Half Year Ended 30.09.2026) (₹ in lakhs)

  • Cash From Operating Activities: ₹2,026.92
  • Cash From Investing Activities: ₹(324.97)
  • Cash Flow from Financing Activities: ₹(967.42)
  • Total Cash Flow: ₹(734.53)
  • Opening Cash and Cash Equivalents: ₹406.40
  • Closing Cash and Cash Equivalents: ₹1,140.94

Consolidated Financial Performance (Quarter Ended 30.09.2026)

Income Statement (₹ in lakhs)

  • Total Revenue: ₹10,202.87
  • Revenue from Operations: ₹9,833.06
  • Other Income: ₹369.81
  • EBITDA: ₹2,334.44
  • Profit Before Tax (PBT): ₹1,925.27
  • Tax Expense: ₹451.15 (Income Tax)
  • Net Profit After Tax: ₹1,474.12
  • Other Comprehensive Income: ₹6.12
  • Total Comprehensive Income: ₹1,480.04

Key Metrics

  • EPS Basic: ₹2.63
  • EPS Diluted: ₹2.63
  • Paid-up Equity Share Capital: ₹560.40 lakhs (Face Value ₹1)

Consolidated Financial Performance (Half Year Ended 30.09.2026)

Income Statement (₹ in lakhs)

  • Total Revenue: ₹19,156.50
  • Revenue from Operations: ₹18,926.46
  • Other Income: ₹230.04
  • EBITDA: ₹4,367.05
  • Profit Before Tax (PBT): ₹3,545.14
  • Tax Expense: ₹891.60 (Income Tax)
  • Net Profit After Tax: ₹2,653.54
  • Other Comprehensive Income: ₹10.69
  • Total Comprehensive Income: ₹2,664.23

Consolidated Balance Sheet as on 30.09.2026 (₹ in lakhs)

Assets

  • Total Assets: ₹29,239.10
  • Non-Current Assets: ₹12,841.29
  • Property, Plant and Equipment: ₹11,865.58
  • Capital Work-in-Progress: ₹0.68
  • Investment in Shares/Mutual Fund: ₹751.11
  • Loans - Security Deposit: ₹223.92
  • Current Assets: ₹16,397.81
  • Inventories: ₹3,630.86
  • Trade Receivables: ₹9,992.03
  • Cash and Cash Equivalents: ₹1,657.21
  • Bank Balance other than above: ₹172.03
  • Loans: ₹160.21
  • Other Current Assets: ₹785.47

Equity and Liabilities

  • Total Equity: ₹20,073.53
  • Equity Share Capital: ₹560.40
  • Other Equity: ₹19,513.13
  • Non-Current Liabilities: ₹2,084.37
  • Long-Term Borrowings: ₹1,569.81
  • Lease Liability: ₹77.62
  • Deferred Tax Liabilities (Net): ₹436.94
  • Current Liabilities: ₹7,081.20
  • Short-Term Borrowings: ₹3,292.27
  • Trade Payables: ₹2,524.06
  • Other Financial Liabilities: ₹1,004.63
  • Other Current Liabilities & Provisions: ₹260.24

Consolidated Cash Flow Statement (Half Year Ended 30.09.2026) (₹ in lakhs)

  • Cash From Operating Activities: ₹2,216.59
  • Cash From Investing Activities: ₹(540.70)
  • Cash Flow from Financing Activities: ₹(1,106.18)
  • Total Cash Flow: ₹569.71
  • Opening Cash and Cash Equivalents: ₹1,259.53
  • Closing Cash and Cash Equivalents: ₹1,829.24

YoY Comparative Performance (Standalone)

Quarter Ended 30.09.2026 vs 30.09.2025

  • Total Revenue: Increased 62.16% (₹7,259.72 vs ₹4,476.88)
  • EBITDA: Increased 96.74% (₹1,742.86 vs ₹885.88)
  • PBT: Increased 114.79% (₹1,525.16 vs ₹710.08)
  • PAT: Increased 106.69% (₹1,143.16 vs ₹553.08)

Half Year Ended 30.09.2026 vs 30.09.2025

  • Total Revenue: Increased 51.16% (₹14,106.28 vs ₹9,332.14)
  • EBITDA: Increased 76.37% (₹3,455.70 vs ₹1,959.33)
  • PBT: Increased 86.53% (₹3,010.43 vs ₹1,613.95)
  • PAT: Increased 82.78% (₹2,266.43 vs ₹1,239.95)

YoY Comparative Performance (Consolidated)

Quarter Ended 30.09.2026 vs 30.09.2025

  • Total Revenue: Increased 57.22% (₹10,202.87 vs ₹6,489.58)
  • EBITDA: Increased 91.89% (₹2,334.44 vs ₹1,216.55)
  • PBT: Increased 122.72% (₹1,925.27 vs ₹864.42)
  • PAT: Increased 117.12% (₹1,474.12 vs ₹678.94)

Half Year Ended 30.09.2026 vs 30.09.2025

  • Total Revenue: Increased 43.28% (₹19,156.50 vs ₹13,370.22)
  • EBITDA: Increased 63.68% (₹4,367.05 vs ₹2,668.03)
  • PBT: Increased 79.91% (₹3,545.14 vs ₹1,970.53)
  • PAT: Increased 74.36% (₹2,653.54 vs ₹1,521.90)

Business Segment Information

The Company's business activity falls within a single primary segment: Auto Components and engineering parts thereof.

Subsidiaries Included in Consolidation

1. Menon Bearings Limited (Parent Company)

2. Menon Brakes Private Limited (Fully owned Subsidiary)

3. Menon Alkop Limited (Fully owned Subsidiary)

4. Menon Bearings New Ventures Limited (Fully owned Subsidiary)

Auditor Review

Limited review reports were provided by M/s AR N A & Associates, Chartered Accountants (FRN: 122293W) for both standalone and consolidated financial results. The auditors found no material misstatements and confirmed compliance with SEBI Listing Regulations and applicable accounting standards.

Additional Notes

The figures have been re-grouped/re-arranged/re-classified/re-worked wherever necessary to conform to the current year accounting treatment.