Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Disclosure under Regulation 30 and 33 of SEBI Listing Regulations

Audit Opinion:

Clean - Limited Review Report issued by KRA & Co. with no modifications or qualifications

Auditor’s Comment:

The auditor's review report states: "Based on our review conducted and procedures performed... nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement." However, the report notes that financial statements of three subsidiary companies (Nupur Business & Consulting Private Limited, Nupur Extrusion Private Limited, and Frank Metals Recyclers Ltd) with total revenue of ₹255,950 lakhs, total net loss after tax of ₹2,442 lakhs, total comprehensive loss after tax of ₹2,442 lakhs, total assets of ₹3,379.53 lakhs and net cash inflow of ₹9,343 lakhs were not subject to review and are certified by management.

Key Financial Highlights [Amount in ₹ Lacs]:

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹19,090.97 (vs. ₹4,875.85 in Q2 FY26 - 291% increase YoY)
  • Total Income: ₹19,923.85 (vs. ₹5,168.10 in Q2 FY26 - 285% increase YoY)
  • Profit before tax: ₹2,149.75 (vs. ₹545.01 in Q2 FY26 - 294% increase YoY)
  • Total tax expense: ₹531.34
  • Profit after tax: ₹1,618.41 (vs. ₹879.84 in Q2 FY26 - 84% increase YoY)
  • Total Comprehensive Income: ₹1,618.42
  • EPS Basic: ₹2.10 (not annualized)
  • EPS Diluted: ₹2.10 (not annualized)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹21,593.97
  • Total Income: ₹22,661.35
  • Profit before tax: ₹2,161.37
  • Total tax expense: ₹512.91
  • Profit after tax: ₹1,648.46
  • Total Comprehensive Income: ₹1,661.93
  • EPS Basic: ₹2.08 (not annualized)
  • EPS Diluted: ₹2.06 (not annualized)

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹8,559.22 (vs. ₹3,231.38 in Q2 FY26 - 165% increase YoY)
  • Total Income: ₹8,711.59 (vs. ₹3,447.42 in Q2 FY26 - 153% increase YoY)
  • Profit before tax: ₹548.19 (vs. ₹317.21 in Q2 FY26 - 73% increase YoY)
  • Total tax expense: ₹143.15
  • Profit after tax: ₹405.04 (vs. ₹255.90 in Q2 FY26 - 58% increase YoY)
  • Total Comprehensive Income: ₹405.10
  • EPS Basic: ₹0.59 (not annualized)
  • EPS Diluted: ₹0.59 (not annualized)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹12,453.34
  • Total Income: ₹12,780.51
  • Profit before tax: ₹862.70
  • Total tax expense: ₹224.52
  • Profit after tax: ₹638.18
  • Total Comprehensive Income: ₹638.30
  • EPS Basic: ₹0.82 (not annualized)
  • EPS Diluted: ₹0.52 (not annualized)

Consolidated Statement of Assets and Liabilities (as at September 30, 2026):

Assets:

  • Non-current assets: ₹6,934.91
  • Property, Plant and Equipment: ₹4,153.75
  • Right of use asset: ₹190.88
  • Capital work in progress: ₹511.99
  • Goodwill on consolidation: ₹952.54
  • Investments: Not specified
  • Other bank balances: ₹3.24
  • Other financial assets: ₹1,747.62
  • Deferred Tax Asset: ₹213.10
  • Current assets: ₹17,794.79
  • Inventories: ₹4,770.24
  • Trade receivables: ₹2,268.89
  • Cash and cash equivalents: ₹687.39
  • Other bank balances: ₹241.95
  • Other financial assets: ₹4,274.25
  • Other current assets: ₹1,572.69
  • Total Assets: ₹24,729.70

Equity and Liabilities:

  • Equity: ₹13,412.34
  • Share Capital: ₹6,906.90
  • Other equity: ₹6,505.44
  • Non Controlling Interest: ₹1,289.24
  • Non-current liabilities: ₹3,806.92
  • Long term borrowings: ₹3,537.10
  • Other financial liabilities: ₹233.18
  • Deferred Tax Liability: ₹31.01
  • Long term provisions: ₹5.63
  • Current liabilities: ₹6,221.20
  • Short term borrowings: ₹2,004.50
  • Trade payables: ₹54.48 (Micro & small: ₹0.31, Others: ₹54.17)
  • Other financial liabilities: ₹783.34
  • Short term provisions: ₹665.49
  • Other current liabilities: ₹2,713.39
  • Total Equity and Liabilities: ₹24,729.70

Standalone Statement of Assets and Liabilities (as at September 30, 2026):

Assets:

  • Non-current assets: ₹6,244.27
  • Property, Plant and Equipment: ₹622.07
  • Investment in subsidiaries, associates and joint venture: ₹4,835.30
  • Other bank balances: ₹3.24
  • Other financial assets: ₹774.09
  • Deferred tax asset: ₹9.57
  • Current assets: ₹7,930.20
  • Inventories: ₹548.67
  • Trade receivables: ₹4,550.91
  • Cash and cash equivalents: ₹68.83
  • Other financial assets: ₹2,476.31
  • Other current assets: ₹285.48
  • Total Assets: ₹14,174.47

Equity and Liabilities:

  • Equity: ₹12,708.28
  • Share Capital: ₹6,906.90
  • Other equity: ₹5,801.38
  • Non-current liabilities: ₹110.30
  • Other financial liabilities: ₹94.33
  • Deferred Tax Liability: ₹0.00
  • Long term provisions: ₹15.97
  • Current liabilities: ₹1,355.89
  • Short term borrowings: ₹341.66
  • Trade payables: ₹0.31 (Micro & small: ₹0.31, Others: ₹0.00)
  • Other financial liabilities: ₹127.54
  • Short term provisions: ₹32.69
  • Other current liabilities: ₹853.69
  • Total Equity and Liabilities: ₹14,174.47

Segment-wise Performance:

The Group is engaged primarily in the business of import of ferrous and non-ferrous metal scrap and processing/trading of same on PAN India basis. Based on review of operating results by the chief operating decision maker, there is only one reportable segment in accordance with Ind AS 108 - "Operating Segments".

Corporate Actions:

Not Specified

Other Significant Information:

  • The results will be published in Jansatta (Hindi) and Financial Express (English)
  • Results available on company website: www.nupurrecyclers.com
  • Company registered office: Plot No. 5, KH 12/8, KH-12/9, KH-12 Arjun Gali, New Mandoli Industrial Area, Delhi - 110093