Company Disclosure

Financial Results Approval

The Board of Directors approved the un-audited financial results in their meeting held on Friday, 13th November, 2026. The results were also approved by the Audit Committee in their respective meeting on the same date.

Financial Performance Highlights

Quarter Ended 30th September, 2026 (Unaudited)

  • Revenue from operations: ₹4,025.07 lakh
  • Other Income: ₹119.59 lakh
  • Total Income: ₹4,144.66 lakh
  • Profit before tax: ₹21.59 lakh
  • Profit for the period from continuing operations: ₹21.59 lakh
  • Earnings per equity share (basic and diluted): ₹0.13

Comparative Quarterly Performance

| Period | Revenue (₹ lakh) | Profit Before Tax (₹ lakh) | EPS (₹) |

| Q2 FY27 (30.09.2026) | 4,025.07 | 21.59 | 0.13 |

| Q1 FY27 (30.06.2026) | 3,523.31 | 301.47 | 2.00 |

| Q2 FY26 (30.09.2025) | 3,455.41 | 168.46 | 1.12 |

Half Year Ended 30th September, 2026 (Unaudited)

  • Revenue from operations: ₹7,548.38 lakh
  • Other Income: ₹274.32 lakh
  • Total Income: ₹7,822.70 lakh
  • Profit before tax: ₹323.07 lakh
  • Profit for the period from continuing operations: ₹323.07 lakh
  • Earnings per equity share (basic and diluted): ₹1.92

Comparative Half-Yearly Performance

| Period | Revenue (₹ lakh) | Profit Before Tax (₹ lakh) |

| H1 FY27 (30.09.2026) | 7,548.38 | 323.07 |

| H1 FY26 (30.09.2025) | 6,795.79 | 362.36 |

Expense Breakdown (Q2 FY27)

  • Cost of material consumed: ₹2,019.36 lakh
  • Employee benefit expense: ₹452.18 lakh
  • Finance costs: ₹47.23 lakh
  • Depreciation and amortization expense: ₹132.24 lakh
  • Other expenses: ₹1,473.22 lakh
  • Total expenses: ₹4,123.07 lakh

Shareholding Pattern (as of 30th September, 2026)

  • Public shareholding: 10,743,163 shares (63.74%)
  • Promoter & promoter group shareholding: 6,111,221 shares (36.26%)
  • No shares pledged/encumbered by promoters
  • Equity share capital: ₹1,685.44 lakh

Asset and Liability Position

As at 30th September, 2026 (Unaudited) vs 31st March, 2026 (Audited)

Assets

  • Total assets: ₹11,099.91 lakh (vs ₹9,442.01 lakh)
  • Non-current assets: ₹3,548.95 lakh (vs ₹3,122.14 lakh)
  • Current assets: ₹7,550.96 lakh (vs ₹6,319.87 lakh)
  • Inventories: ₹1,914.22 lakh
  • Trade receivables: ₹2,748.72 lakh
  • Cash and cash equivalents: ₹0.78 lakh
  • Bank balances: ₹57.52 lakh
  • Loans: ₹184.50 lakh
  • Other current assets: ₹565.67 lakh

Equity and Liabilities

  • Equity share capital: ₹1,685.44 lakh (vs ₹1,510.00 lakh)
  • Warrants (partly paid): ₹56.25 lakh (vs not previously reported)
  • Other equity: ₹6,922.70 lakh (vs ₹5,775.06 lakh)
  • Non-current liabilities: ₹124.12 lakh (vs ₹90.49 lakh)
  • Current liabilities: ₹2,311.42 lakh (vs ₹2,066.41 lakh)
  • Borrowings: ₹532.29 lakh
  • Trade payables: ₹880.93 lakh
  • Other financial liabilities: ₹0.43 lakh
  • Provisions: ₹897.77 lakh

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

  • Net operating cash flow: -₹435.41 lakh
  • Net cash from investing activities: -₹635.40 lakh
  • Net cash from financing activities: ₹1,089.88 lakh
  • Closing cash balance: ₹58.30 lakh

Additional Information

  • Investor complaints: Nil pending, received, disposed off, or unresolved during the quarter
  • Segment reporting: Not applicable as 100% revenue comes from single manufacturing segment
  • Reconciliation of equity: Equity as per Ind AS ₹1,685.44 lakh
  • Auditor: H.N. Jhavar & Co., Chartered Accountants provided limited review report with no modifications
  • The limited review report confirmed that the financial results comply with Ind AS 34 and SEBI LODR requirements with no material misstatements identified