Trading Window Closure

Pursuant to the Code of Conduct under SEBI (Prohibition of Insider Trading) Regulations, 2015, the Trading Window for all Directors, Key Managerial Personnel, Promoters, Connected Persons, Designated Persons and their immediate relatives will open after 48 hours of the declaration of these financial results.

Standalone Financial Results (Amounts in ₹ lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹35.37
  • Total Expenses: ₹63.35
  • Loss Before Tax: ₹(27.98)
  • Current Tax: ₹10.00
  • Loss After Tax: ₹(37.98)
  • Total Comprehensive Income: ₹(37.99)
  • Basic EPS: ₹(0.29)
  • Diluted EPS: ₹(0.29)

Quarter Ended June 30, 2026:

  • Total Income: ₹331.92
  • Total Expenses: ₹84.55
  • Profit Before Tax: ₹247.37
  • Profit After Tax: ₹247.37
  • Total Comprehensive Income: ₹240.21
  • Basic EPS: ₹1.89
  • Diluted EPS: ₹1.89

Half Year Ended September 30, 2026:

  • Total Income: ₹367.29
  • Total Expenses: ₹147.90
  • Profit Before Tax: ₹219.39
  • Current Tax: ₹10.00
  • Profit After Tax: ₹209.39
  • Total Comprehensive Income: ₹202.22
  • Basic EPS: ₹1.60
  • Diluted EPS: ₹1.60

Comparative Figures (Quarter Ended September 30, 2025):

  • Total Income: ₹33.76
  • Total Expenses: ₹72.31
  • Loss Before Tax: ₹(38.55)
  • Loss After Tax: ₹(38.55)
  • Total Comprehensive Income: ₹(61.20)
  • Basic EPS: ₹(0.29)
  • Diluted EPS: ₹(0.29)

Annual Figures (Year Ended March 31, 2026):

  • Total Income: ₹743.02
  • Total Expenses: ₹979.50
  • Loss Before Tax: ₹(236.48)
  • Current Tax: ₹25.00
  • Loss After Tax: ₹(261.48)
  • Total Comprehensive Income: ₹(236.74)
  • Basic EPS: ₹(2.00)
  • Diluted EPS: ₹(2.00)

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

  • Paid-up Equity Share Capital: ₹1,309.55 lakhs (Face value ₹10 per share)
  • Total Assets: ₹8,196.85 lakhs
  • Total Equity: ₹8,092.12 lakhs
  • Total Liabilities: ₹104.73 lakhs

Consolidated Financial Results (Amounts in ₹ lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,182.43
  • Other Income: ₹51.38
  • Total Income: ₹2,233.81
  • Total Expenses: ₹2,275.40
  • Loss Before Tax: ₹(41.59)
  • Current Tax: ₹10.00
  • Loss After Tax: ₹(51.59)
  • Total Comprehensive Income: ₹(51.60)
  • Basic EPS: ₹(0.39)
  • Diluted EPS: ₹(0.39)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹3,896.24
  • Other Income: ₹385.34
  • Total Income: ₹4,281.58
  • Total Expenses: ₹4,339.57
  • Loss Before Tax: ₹(57.99)
  • Current Tax: ₹10.00
  • Loss After Tax: ₹(67.99)
  • Total Comprehensive Income: ₹(75.16)
  • Basic EPS: ₹(0.52)
  • Diluted EPS: ₹(0.52)

Segment Information (Consolidated)

The company has three reportable segments:

1. High/Medium/Low Carbon Ferro Manganese and Silico Manganese Slag

2. Electrical Division

3. Electro Mechanical Division

Half Year Ended September 30, 2026 Segment Revenue:

  • Electrical Division: ₹2,272.49 lakhs
  • Electro Mechanical Division: ₹1,623.75 lakhs
  • Ferro Manganese Segment: No revenue
  • Total: ₹3,896.24 lakhs

Auditor Review

The financial results were reviewed by Parekh Sharma & Associates, Chartered Accountants (Firm Regn. No. 129301W), who issued an unmodified review report stating that nothing came to their attention causing them to believe the results contain material misstatements.

Entities Included in Consolidation

  • Nagpur Power and Industries Limited (Holding Company)
  • The Motwane Manufacturing Co. Private Limited (Subsidiary Company)

The subsidiary contributed revenue of ₹2,182.43 lakhs and ₹3,896.24 lakhs for the quarter and half year ended September 30, 2026, respectively, with net loss after tax of ₹13.62 lakhs and ₹277.38 lakhs for the same periods.