Summary of Key Information:

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

Nature of Filing / Announcement: Regulatory filing of unaudited financial results under SEBI LODR Regulations

Audit Opinion:

Clean review opinion - No modifications or qualifications. The statutory auditors, S.R. Dinodia & Co. LLP, conducted a limited review and found no material misstatements.

Key Financial Highlights (in ₹ lakh):

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹22,465.83 (Q2 FY26: ₹16,396.07) - 37% YoY growth
  • Total Income: ₹22,570.99 (Q2 FY26: ₹16,447.97) - 37% YoY growth
  • Net Profit: ₹1,189.28 (Q2 FY26: ₹269.62) - 341% YoY growth
  • EPS Basic: ₹8.08 (Q2 FY26: ₹1.84)
  • EPS Diluted: ₹8.03 (Q2 FY26: ₹1.83)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹42,562.30 (H1 FY26: ₹30,418.95) - 40% YoY growth
  • Total Income: ₹42,768.78 (H1 FY26: ₹30,531.77) - 40% YoY growth
  • Net Profit: ₹2,032.74 (H1 FY26: ₹203.56) - 899% YoY growth
  • EPS Basic: ₹13.81 (H1 FY26: ₹1.39)
  • EPS Diluted: ₹13.73 (H1 FY26: ₹1.38)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹22,899.79 (Q2 FY26: ₹16,509.19) - 39% YoY growth
  • Total Income: ₹23,005.48 (Q2 FY26: ₹16,561.09) - 39% YoY growth
  • Net Profit: ₹1,238.18 (Q2 FY26: ₹318.65) - 289% YoY growth
  • EPS Basic: ₹8.41 (Q2 FY26: ₹2.17)
  • EPS Diluted: ₹8.36 (Q2 FY26: ₹2.16)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹43,281.82 (H1 FY26: ₹30,799.59) - 41% YoY growth
  • Total Income: ₹43,489.64 (H1 FY26: ₹30,912.41) - 41% YoY growth
  • Net Profit: ₹2,070.06 (H1 FY26: ₹281.17) - 636% YoY growth
  • EPS Basic: ₹14.04 (H1 FY26: ₹1.92)
  • EPS Diluted: ₹13.99 (H1 FY26: ₹1.91)

Balance Sheet Position (as of September 30, 2026):

Standalone:

  • Paid-up equity share capital: ₹1,475.05 lakh
  • Other Equity: ₹32,739.42 lakh
  • Total Assets: ₹53,505.21 lakh
  • Cash and cash equivalents: ₹1,183.03 lakh
  • Total Borrowings: ₹2,289.44 lakh (Non-current: ₹931.52 lakh, Current: ₹1,357.92 lakh)

Consolidated:

  • Paid-up equity share capital: ₹1,475.05 lakh
  • Other Equity: ₹33,397.96 lakh
  • Total Assets: ₹54,516.14 lakh
  • Cash and cash equivalents: ₹1,308.25 lakh
  • Total Borrowings: ₹2,289.44 lakh (Non-current: ₹931.52 lakh, Current: ₹1,357.92 lakh)

Segment-wise Performance:

The company operates in a single primary business segment: 'Ceramic Tiles and Allied Products' as per Ind AS 108.

Corporate Actions:

Not Specified

Entities in Consolidation:

Subsidiary:

  • Cestrum Enterprises Private Limited (Wholly owned subsidiary)

Associates:

  • Corial Ceramic Private Limited
  • Proton Granito Private Limited

Share of profit/(loss) from associates: ₹1.73 lakh for Q2 FY27 and ₹(24.15) lakh for H1 FY27

Other Significant Information:

  • The figures for corresponding previous period have been re-grouped/re-classified where necessary
  • Cash flow from operating activities showed strong improvement: ₹2,849.60 lakh (Standalone) and ₹2,951.07 lakh (Consolidated) for H1 FY27
  • Capital expenditure: ₹904.87 lakh (Standalone) and ₹913.38 lakh (Consolidated) for H1 FY27