Board Meeting Details

The Board Meeting was held on 13th November 2026, commencing at 05:00 PM and concluding at 06:00 PM. The financial results were approved by the Board of Directors.

Financial Results - Half Year Ended 30th September 2026

Income Statement Highlights

  • Revenue from Operations: ₹299.73 lakh
  • Other Income: ₹8.97 lakh
  • Total Income: ₹308.70 lakh
  • Total Expenses: ₹260.65 lakh
  • Purchase of Stock-in-Trade: ₹61.46 lakh
  • Employee Benefits Expenses: ₹122.11 lakh
  • Finance Costs: ₹4.97 lakh
  • Depreciation and Amortization: ₹5.17 lakh
  • Other Operating Expenses: ₹173.94 lakh
  • Profit Before Tax: ₹48.04 lakh
  • Tax Expense: ₹0 (No current tax, deferred tax movement not specified for current period)
  • Profit for the Period: ₹48.04 lakh
  • Earnings Per Share (Basic & Diluted): ₹1.33

Comparative Performance

Half Year Ended 30.09.2026 vs Previous Periods:

  • H1 FY27 Profit: ₹48.04 lakh vs H2 FY26: ₹12.41 lakh (audited) vs H1 FY26: ₹232.99 lakh (unaudited)
  • H1 FY27 Revenue: ₹299.73 lakh vs H2 FY26: ₹299.73 lakh (audited) vs H1 FY26: ₹413.79 lakh (unaudited)

Balance Sheet Position as at 30th September 2026

  • Total Equity and Liabilities: ₹924.13 lakh
  • Share Capital: ₹360.12 lakh (unchanged from 31.03.2026)
  • Reserves and Surplus: ₹287.94 lakh (increased from ₹239.76 lakh)
  • Long-term Borrowings: ₹28.58 lakh (unchanged)
  • Short-term Borrowings: ₹181.11 lakh (increased from ₹114.71 lakh)
  • Trade Payables: ₹3.09 lakh (MSME: ₹3.06 lakh, Other: ₹0.03 lakh)
  • Other Current Liabilities: ₹7.86 lakh (decreased from ₹25.58 lakh)
  • Short-term Provisions: ₹55.42 lakh (decreased from ₹71.53 lakh)
  • Total Assets: ₹924.13 lakh
  • Property, Plant and Equipment: ₹42.65 lakh (decreased from ₹47.74 lakh)
  • Intangible Assets: ₹0.57 lakh (decreased from ₹0.63 lakh)
  • Deferred Tax Assets: ₹3.09 lakh (increased from ₹2.95 lakh)
  • Other Non-Current Assets: ₹204.51 lakh (increased from ₹194.34 lakh)
  • Inventories: ₹157.20 lakh (significantly increased from ₹50.21 lakh)
  • Trade Receivables: ₹147.18 lakh (decreased from ₹157.36 lakh)
  • Cash and Cash Equivalents: ₹248.48 lakh (increased from ₹235.88 lakh)
  • Short-term Loans and Advances: ₹31.35 lakh (slight decrease from ₹32.13 lakh)
  • Other Current Assets: ₹89.11 lakh (decreased from ₹119.38 lakh)

Cash Flow Statement for Half Year Ended 30th September 2026

  • Net Cash from Operating Activities: ₹18.78 lakh
  • Net Cash Used in Investing Activities: (₹1.21) lakh
  • Net Cash Used in Financing Activities: (₹4.97) lakh
  • Net Increase in Cash: ₹12.60 lakh
  • Cash at Beginning: ₹235.88 lakh
  • Cash at End: ₹248.48 lakh

Auditor's Report Declaration

The company declared that the Auditor's Report on Standalone Financial Statements and results for the Half-Year ended 30th September 2026 is unmodified and without any qualification, as required under Regulation 33(3)(d) of SEBI LODR.

Additional Notes

  • The financial results have been prepared in accordance with Accounting Standards prescribed under section 133 of the Companies Act, 2013
  • Figures for the half year ended 31st March 2026 are balancing figures between audited full year and reviewed year-to-date figures
  • Previous period figures have been regrouped/rearranged/reclassified for comparability
  • Results are available on company website: https://www.nirmiteerobotics.com/financials/