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:

Limited Review Report - Clean opinion. Statutory Auditors Sharp Aarth & Co LLP stated nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [Amount in ₹ Lacs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,005.23 (Q2 FY26: ₹1,638.89 | Decline of 39% YoY)
  • Total Income: ₹1,026.84 (Q2 FY26: ₹1,679.36)
  • Net Profit: ₹82.72 (Q2 FY26: ₹162.78 | Decline of 49% YoY)
  • EPS: ₹0.81 (Q2 FY26: ₹1.59)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,889.48 (H1 FY26: ₹2,692.61 | Growth of 7% YoY)
  • Total Income: ₹2,937.12 (H1 FY26: ₹2,769.43)
  • Net Profit: ₹185.04 (H1 FY26: ₹130.38 | Growth of 42% YoY)
  • EPS: ₹1.81 (H1 FY26: ₹1.27)

Balance Sheet Position as at September 30, 2026:

  • Paid up Equity Share Capital: ₹1,025.10 (Face value ₹10 each)
  • Other Equity: ₹7,395.47 (March 31, 2026: ₹7,208.42)
  • Cash and Cash Equivalents: ₹226.35 (March 31, 2026: ₹331.54)
  • Total Debt: ₹0.00 (No borrowings)
  • Total Assets: ₹9,266.18 (March 31, 2026: ₹9,316.25)

Expenses Analysis (Quarter Ended September 30, 2026):

  • Cost of Materials Consumed: ₹654.11
  • Employee Benefits Expense: ₹133.16
  • Finance Costs: ₹0.86
  • Depreciation and Amortization: ₹83.39
  • Other Expenses: ₹272.60

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

  • Net cash used in operating activities: ₹(276.55)
  • Net cash from investing activities: ₹173.16
  • Net cash used in financing activities: ₹(1.78)
  • Net decrease in cash and cash equivalents: ₹(105.19)

Segment-wise Performance:

The company has only one reportable segment as per Ind AS 108 - manufacturing of industrial electrical equipment and RPTO (Remote Pilot Training Organisation).

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

  • Company CIN: L31909MH1999PLC119231
  • Corporate Office: Plot No. J-25, J26 MIDC Awadhan DHULE - 424006
  • Figures for previous periods have been regrouped/reclassified for comparability
  • Q2 figures represent the balancing figure between half-year and Q1 figures