Key Financial Figures - Standalone Results (All amounts in ₹ millions)

Income Statement for Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹8.19
  • Other Income: ₹8.86
  • Total Income: ₹17.05
  • Cost of Materials Consumed: ₹8.03
  • Employee Benefits Expense: ₹0.39
  • Finance Costs: ₹0.00
  • Sales, Administration and Other Expenses: ₹1.37
  • Total Expenses: ₹9.79
  • Profit before Tax: ₹7.26
  • Current Tax: ₹1.83
  • Profit for the period: ₹5.44
  • Basic and Diluted EPS: ₹0.26

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹8.19
  • Other Income: ₹15.90
  • Total Income: ₹24.09
  • Profit before Tax: ₹13.21
  • Profit for the period: ₹9.89
  • Basic and Diluted EPS: ₹0.47

Comparative Figures (Quarter Ended):

  • June 30, 2026: Total Income ₹7.04, Profit ₹4.45, EPS ₹0.21
  • September 30, 2025: Total Income ₹53.89, Profit ₹2.98, EPS ₹0.14

Balance Sheet Position as at September 30, 2026 (Standalone):

  • Total Assets: ₹472.42 million
  • Non-Current Assets: ₹46.62 million (including Investments ₹45.05 million)
  • Current Assets: ₹425.80 million (including Loans ₹407.92 million, Trade Receivables ₹17.60 million)
  • Equity Share Capital: ₹105.38 million (Face value ₹5 per share)
  • Other Equity: ₹297.53 million
  • Total Equity: ₹402.91 million
  • Current Liabilities: ₹65.89 million

Consolidated Financial Results (Including Subsidiary)

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹249.85
  • Other Income: ₹5.96
  • Total Income: ₹255.81
  • Total Expenses: ₹163.84
  • Profit before Tax: ₹91.98
  • Total Tax Expense: ₹25.79
  • Profit for the period: ₹66.19
  • Minority Interest: ₹30.37
  • Profit after tax and Minority Interest: ₹35.82
  • Basic and Diluted EPS: ₹1.70 (Not Annualized)

Subsidiary Information:

  • Linga Agri Trading and Machinery Private Limited is the subsidiary
  • Subsidiary assets: ₹1,400.80 million as at September 30, 2026
  • Subsidiary revenues: ₹339.51 million for H1 FY27
  • Subsidiary net profit: ₹67.05 million for the quarter ended September 30, 2026

Segment-wise Performance (Consolidated):

Manufacturing Segment:

  • Q2 FY27 Revenue: ₹249.85 million
  • Q2 FY27 Profit: ₹86.79 million
  • H1 FY27 Revenue: ₹339.51 million
  • H1 FY27 Profit: ₹95.20 million

Investment/Trading in Securities Segment:

  • Q2 FY27 Revenue: Not separately stated (included in consolidated)
  • Q2 FY27 Profit: ₹5.19 million
  • H1 FY27 Profit: ₹11.14 million

Additional Information:

  • No investor complaints were received during the quarter ended September 30, 2026
  • No complaints were pending either at the beginning or at the end of the quarter
  • Results reviewed by Audit Committee and approved by Board of Directors on November 5, 2026
  • Limited Review Report issued by Akshay Singhla & Associates, Chartered Accountants (ICAI Firm Reg. No 039880N)