Key Quantitative Figures - Standalone (₹ in Lakhs)

Income Statement Highlights

For the Quarter (Q2) ended September 30, 2026:

  • Revenue from operations: ₹5,627.13
  • Other Income: ₹236.00
  • Total Income: ₹6,863.13
  • Total Profit before tax: ₹281.87
  • Total Tax Expense: ₹142.44 (Current Tax: ₹0.00, Deferred Tax: ₹116.98, MAT Credit Reversal: ₹25.46)
  • Net Profit for the period: ₹139.43
  • Basic & Diluted EPS: ₹0.23

For the Half Year (H1) ended September 30, 2026:

  • Revenue from operations: ₹10,636.46
  • Other Income: ₹242.40
  • Total Income: ₹10,878.86
  • Total Profit before tax: ₹520.63
  • Total Tax Expense: ₹299.64
  • Net Profit for the period: ₹220.99
  • Basic & Diluted EPS: ₹0.36

Comparative Figures (Q2 YoY):

  • Revenue from operations (Q2 FY26): ₹4,557.08
  • Total Profit before tax (Q2 FY26): ₹317.09
  • Net Profit (Q2 FY26): Not separately quantified in the disclosure
  • Basic & Diluted EPS (Q2 FY26): ₹0.52

Segment-Wise Performance for Q2 ended September 30, 2026 (₹ in Lakhs)

  • Sale of Products: Revenue: ₹4,825.63 | Profit before tax & interest: ₹36.39
  • Sale of Services: Revenue: ₹801.78 | Profit before tax & interest: ₹21.46
  • Total Segment Revenue: ₹5,627.31
  • Unallocable expenditure: ₹(225.02)

Capital Employed as of September 30, 2026 (₹ in Lakhs)

  • Sale of Products: ₹54,702.07
  • Sale of Services: ₹3,817.06
  • Unallocable Assets: ₹3,416.33
  • Total Capital Employed: ₹61,935.45

Key Quantitative Figures - Consolidated (₹ in Lakhs)

For the Quarter (Q2) ended September 30, 2026:

  • Revenue from operations: ₹5,627.13
  • Net Profit for the period from continuing operations: ₹139.43
  • Share of profit of associates: ₹14.33 (from RNS Power Limited)
  • Total Profit for the period: ₹153.76
  • Basic & Diluted EPS: ₹0.25

For the Half Year (H1) ended September 30, 2026:

  • Revenue from operations: ₹10,636.46
  • Net Profit for the period from continuing operations: ₹220.99
  • Total Profit for the period: Not separately quantified for H1

Statement of Assets and Liabilities (Standalone) as of September 30, 2026 (₹ in Lakhs)

Assets:

  • Total Non-Current Assets: ₹42,557.23 (Fixed Assets: ₹38,297.26 + CWIP: ₹3,062.05)
  • Total Current Assets: ₹19,378.22 (Inventories: ₹11,736.35; Trade Receivables: ₹5,423.47)
  • Total Assets: ₹61,935.45

Liabilities & Equity:

  • Total Equity: ₹38,206.45 (Share Capital: ₹6,054.53; Reserves: ₹32,151.92)
  • Non-Current Liabilities: ₹10,705.17 (Long-term borrowings: ₹7,870.39)
  • Current Liabilities: ₹13,023.83 (Short-term borrowings: ₹6,540.60)
  • Total Equity and Liabilities: ₹61,935.45

Cash Flow Statement (Standalone) for H1 FY27 (₹ in Lakhs)

  • Net Cash from Operating Activities: ₹945.31
  • Net Cash used in Investing Activities: ₹(704.52)
  • Net Cash used in Financing Activities: ₹(173.72)
  • Net Increase in Cash: ₹67.07
  • Cash and Cash Equivalents at end of period: ₹672.29

Dates and Parties Involved

  • Board Meeting Date: November 12, 2026 (11:30 AM to 12:35 PM)
  • Results Approved by: Board of Directors
  • Results Reviewed by: Audit Committee
  • Statutory Auditors: K.G. Rao & Co., Chartered Accountants (Firm Reg. No.: 0104638)
  • Auditor's Review Report Date: November 12, 2026

Additional Notes from Financial Statements

  • The company has adopted Indian Accounting Standards (Ind AS) w.e.f. April 1, 2017.
  • The figures for the corresponding period/previous year have been re-grouped/re-arranged for comparability.
  • The consolidated financial statements include the company's share of net profit after tax of ₹13.63 Lakhs from its associate, RNS Power Limited, for the quarter.
  • The auditor's review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."