N G Industries Q2 Net Profit Up 60% YoY

Net Sales/Income from Operations: ₹381.21 lakh (Q2 FY26: ₹404.52 lakh)
Other Operating Income: ₹0.00 lakh (Q2 FY26: ₹0.05 lakh)
Other Income: ₹60.35 lakh (Q2 FY26: ₹42.89 lakh)
Total Income: ₹453.76 lakh (Q2 FY26: ₹447.46 lakh)
Total Expenses: ₹377.30 lakh (Q2 FY26: ₹388.37 lakh)
Profit Before Tax: ₹76.46 lakh (Q2 FY26: ₹59.14 lakh)
Current Tax Expense: ₹7.50 lakh (Q2 FY26: ₹16.10 lakh)
Deferred Tax Expense: ₹0.36 lakh (Q2 FY26: ₹0.31 lakh)
Profit for the Period: ₹68.60 lakh (Q2 FY26: ₹42.73 lakh)
Other Comprehensive Income: ₹(356.69) lakh (Q2 FY26: ₹(66.18) lakh)
Total Comprehensive Income: ₹(288.09) lakh (Q2 FY26: ₹(23.45) lakh)
Basic EPS: ₹2.05 (Q2 FY26: ₹1.28)
Diluted EPS: ₹2.05 (Q2 FY26: ₹1.28)

Net Sales/Income from Operations: ₹820.85 lakh (H1 FY26: ₹774.68 lakh)
Other Income: ₹80.98 lakh (H1 FY26: ₹53.60 lakh)
Total Income: ₹905.83 lakh (H1 FY26: ₹828.28 lakh)
Total Expenses: ₹792.11 lakh (H1 FY26: ₹741.99 lakh)
Profit Before Tax: ₹126.72 lakh (H1 FY26: ₹86.29 lakh)
Current Tax Expense: ₹18.50 lakh (H1 FY26: ₹23.50 lakh)
Deferred Tax Expense: ₹0.80 lakh (H1 FY26: ₹0.64 lakh)
Profit for the Period: ₹107.42 lakh (H1 FY26: ₹62.15 lakh)
Other Comprehensive Income: ₹(562.95) lakh (H1 FY26: ₹(119.03) lakh)
Total Comprehensive Income: ₹(455.53) lakh (H1 FY26: ₹(56.88) lakh)
Basic EPS: ₹3.21 (H1 FY26: ₹1.85)
Diluted EPS: ₹3.21 (H1 FY26: ₹1.85)

Paid-up Equity Share Capital: ₹335.05 lakh (unchanged from previous periods)
Reserves (excluding revaluation reserves): ₹3,574.28 lakh as of September 30, 2026 (March 31, 2026: ₹3,021.17 lakh)

Total Assets: ₹4,208.42 lakh (March 31, 2026: ₹3,546.60 lakh)
Non-Current Assets: ₹3,957.93 lakh (Mar 31, 2026: ₹3,252.22 lakh)
Property, Plant & Equipment: ₹492.74 lakh (Mar 31, 2026: ₹513.48 lakh)
Investments: ₹3,443.21 lakh (Mar 31, 2026: ₹2,598.41 lakh)
Current Assets: ₹250.49 lakh (Mar 31, 2026: ₹294.38 lakh)
Inventories: ₹84.00 lakh (Mar 31, 2026: ₹82.14 lakh)
Trade Receivables: ₹18.00 lakh (Mar 31, 2026: ₹47.97 lakh)
Cash & Cash Equivalents: ₹133.14 lakh (Mar 31, 2026: ₹136.96 lakh)
Total Equity: ₹3,909.33 lakh (Mar 31, 2026: ₹3,356.22 lakh)
Current Liabilities: ₹299.09 lakh (Mar 31, 2026: ₹190.38 lakh)
Borrowings: ₹173.72 lakh (Mar 31, 2026: ₹160.54 lakh)

Net Cash from Operating Activities: ₹118.28 lakh (H1 FY26: ₹129.12 lakh)
Net Cash from Investing Activities: ₹(15.94) lakh (H1 FY26: ₹70.38 lakh)
Purchase of Property, Plant & Equipment: ₹(4.39) lakh
Dividend Received: ₹47.75 lakh
Interest Received: ₹4.23 lakh
Purchase of Investments: ₹(178.03) lakh
Sale of Investments: ₹114.50 lakh
Net Cash from Financing Activities: ₹(105.21) lakh (H1 FY26: ₹(192.60) lakh)
Short-Term Borrowing: ₹13.18 lakh
Financial Charges Paid: ₹(2.07) lakh
Payment of Dividend: ₹(116.32) lakh
Net Decrease in Cash: ₹(2.87) lakh (H1 FY26: ₹6.90 lakh increase)

1. The financial results were reviewed by the Audit Committee and approved by the Board on November 12, 2026.

2. Dividend income and capital gains from sale of investments constitute the 'Other Income' figures.

3. The company operates in only one business segment.

4. There are no exceptional items to report for the periods.

5. This statement is prepared per Regulation 33 of SEBI Listing Regulations.

6. Previous year quarter figures have been regrouped/recast where necessary.