Financial Results (Quarter Ended June 30, 2026)

All figures are in ₹ lakh unless otherwise specified:

Income Statement:

  • Revenue from operations: ₹2,326.88
  • Other operating income: ₹17.85
  • Total Revenue from operations: ₹2,344.71
  • Other Income: ₹5.54
  • Total Income: ₹2,350.26

Expenses:

  • Cost of materials consumed: ₹1,826.21
  • Changes in inventories: ₹30.90
  • Employee benefits expense: ₹106.15
  • Finance cost: ₹15.60
  • Depreciation and amortization expense: ₹40.05
  • Other Expenses:
  • Power & Fuel: ₹51.91
  • Other Expenses: ₹236.88
  • Total Expenses: ₹2,307.70

Profitability:

  • Profit from ordinary activities before tax: ₹42.55
  • Exceptional Items: None
  • Tax Expenses:
  • Current tax: ₹13.00
  • Deferred tax credit: ₹(12.40)
  • Net Profit for the period: ₹41.95
  • Total Comprehensive Income for the period: ₹41.95

Comparative Figures:

  • Q1 FY26 (30.06.2025) Net Profit: ₹18.68 lakh
  • Q4 FY26 (31.03.2026) Net Profit: ₹61.03 lakh
  • Full Year FY26 (31.03.2026) Net Profit: ₹122.34 lakh

Earnings Per Share:

  • Basic EPS: ₹0.19 (not annualized)
  • Diluted EPS: ₹0.19 (not annualized)

Capital Structure

  • Paid-up Equity Share Capital: ₹1,105.58 lakh (Face value ₹5 each)
  • Other Equity: Not quantified in current period

Significant Accounting Policy Change

Pursuant to the enactment of the Finance Act, 2026, the Company has decided to adopt the concessional tax regime under Section 200 of the Income Tax Act, 2025 effective from Tax Year 2026-27. Consequently:

  • The applicable tax rate reduced to 25.17% from the earlier rate of 27.62%
  • The Company is allowed to carry forward accumulated MAT Credit subject to certain conditions
  • The Company remeasured its deferred tax liabilities using the reduced applicable tax rate
  • Resulting net reversal of deferred tax liabilities of ₹9.88 lakh recognized in the Statement of Profit and Loss during the quarter

Additional Information

The figures for the quarter ended 31st March 2026 are the balancing figures between the audited figures for the full financial year ended 31st March 2026 and the unaudited published figures of nine months ended 31st December 2025.