Key Financial Figures (₹ in Lakhs)

Quarter Ended 30.09.2026:

  • Net Sales/Income from Operations: ₹200.47
  • Other Income: ₹45.88
  • Total Income: ₹291.06
  • Total Expenses: ₹777.87
  • Profit/(Loss) from Operations before Tax: ₹13.19
  • Exceptional Items: ₹0.00
  • Tax Expenses: ₹(28.38) [Current Tax: ₹(11.00), Deferred Tax: ₹(17.38)]
  • Net Profit for the period: ₹19.57
  • Basic EPS: ₹0.41
  • Diluted EPS: ₹0.41

Half Year Ended 30.09.2026:

  • Total Income: ₹698.80
  • Net Profit before Tax: ₹88.38
  • Net Profit after Tax: ₹91.92
  • Basic EPS: ₹1.94
  • Diluted EPS: ₹1.94

Comparative Figures (Quarter Ended 30.06.2026):

  • Total Income: ₹407.74
  • Net Profit: ₹72.35
  • Basic EPS: ₹1.53

Comparative Figures (Quarter Ended 30.09.2025):

  • Total Income: ₹254.22
  • Net Loss: ₹(20.86)
  • Basic EPS: ₹(0.44)

Segment Reporting (Quarter Ended 30.09.2026)

  • Steel Segment Revenue: ₹206.47
  • Other Segment Revenue: ₹45.88
  • Steel Segment Result (Loss before interest and tax): ₹(33.07)
  • Other Segment Result (Profit before interest and tax): ₹49.20

Capital Structure

  • Paid-up Equity Share Capital: ₹474.46 lakhs (Face value ₹10 each)
  • Other Equity excluding Revaluation Reserves: ₹3,267.63 lakhs (as of 30.09.2026)

Operational Update

The company is in the process of upgrading its equipment/processes to comply with pollution control directives issued by appropriate authorities for the NCR region during critical winter months.

Review and Approval Process

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, R.K. Govil & Co., have carried out a limited review of the results and issued an unqualified report.

Cash Flow Highlights (Half Year Ended 30.09.2026)

  • Net Cash Flow from Operating Activities: ₹21.30
  • Net Cash Used in Investing Activities: ₹0.00
  • Net Cash Used in Financing Activities: ₹(62.03)
  • Cash and Cash Equivalents at end: ₹17.12

Additional Information

  • No investor complaints were pending or received during the quarter
  • Previous year figures have been re-grouped and rearranged where necessary
  • The full format of financial results is available on stock exchange websites and the company's website (www.modisteel.com)