Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Audit Opinion:

Unqualified audit opinion. The statutory auditors, S. V. Agrawal & Co., carried out a limited review and expressed an unqualified opinion.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations (Job Charges): ₹558.39 (compared to ₹194.28 in Q2 FY25 - significant improvement)
  • Other Income: ₹8.92
  • Total Income: ₹567.31
  • Total Expenses: ₹504.15
  • Net Profit: ₹63.16 (compared to ₹17.90 in Q2 FY25 - significant improvement)
  • Basic EPS: ₹0.0056

Half Year Ended September 30, 2026:

  • Revenue from Operations (Job Charges): ₹608.80 (compared to ₹365.09 in H1 FY25)
  • Other Income: ₹40.47
  • Total Income: ₹649.27
  • Total Expenses: ₹557.07
  • Net Profit: ₹92.20 (compared to ₹45.01 in H1 FY25)
  • Basic EPS: ₹0.0082

Comparative Annual Data (FY25 Audited):

  • Revenue from Operations: ₹2,336.35
  • Other Income: ₹95.51
  • Total Income: ₹2,431.86
  • Net Profit: ₹293.82

Financial Position (Standalone) as of September 30, 2026:

  • Property, Plant and Equipment (Capital Work in Progress): ₹4,132.58
  • Other Intangible Assets: ₹126.98
  • Investments: ₹489.69
  • Loans: ₹13.58
  • Other Financial Assets: ₹44.55
  • Total Non-Current Assets: ₹4,807.38
  • Inventories/WIP: ₹3,009.32
  • Trade Receivables: ₹1,007.44
  • Cash and Cash Equivalents: ₹287.26
  • Loans: ₹7,737.71
  • Other Current Assets: ₹705.48
  • Total Current Assets: ₹12,747.20
  • Total Assets: ₹17,554.58
  • Equity Share Capital: ₹11,220.90
  • Other Equity: ₹4,851.61
  • Total Equity: ₹16,072.51
  • Borrowings (Non-current): ₹373.80
  • Deferred Tax Liabilities: ₹175.63
  • Total Non-current Liabilities: ₹549.43
  • Trade Payables: ₹14.64
  • Other Financial Liabilities: ₹769.88
  • Other Current Liabilities: ₹142.06
  • Total Current Liabilities: ₹926.58
  • Total Equity and Liabilities: ₹17,554.58

Cash Flow Statement (Half Year Ended September 30, 2026):

  • Cash Flow from Operating Activities: ₹-1,674.57 (used in operations)
  • Cash Flow from Investing Activities: ₹1,850.13 (generated from investing)
  • Cash Flow from Financing Activities: ₹-191.47 (used in financing)
  • Net Increase in Cash: ₹-15.91
  • Cash at Beginning of Period: ₹303.16
  • Cash at End of Period: ₹287.25

Segment-wise Performance:

The company operates in a single segment, so all results are for the single segment only.

Corporate Actions:

Not Specified

Other Significant Information:

  • The auditors noted a business transfer agreement executed in July 2026, with the transaction accounted for in the financial statements
  • The company had an outstanding unsecured loan from Blessings Infra Developers LLP as of September 30, 2026
  • Face value of equity shares: ₹1.00
  • Paid-up equity share capital remained constant at ₹11,220.90 lakh across all periods