Board Meeting Details

The Board of Directors meeting was held on November 07, 2026. The meeting commenced at 15:16 hours and concluded at 15:46 hours. The Board approved the Unaudited Standalone and Consolidated Financial Results for the Quarter and Half Year ended September 30, 2026, along with the Limited Review Report issued by the Statutory Auditors.

Standalone Financial Performance (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹11,946.02 (Q2 FY26: ₹6,461.16)
  • Other Income: ₹169.78 (Q2 FY26: ₹151.69)
  • Total Income: ₹12,115.80 (Q2 FY26: ₹6,612.85)
  • Profit Before Tax: ₹848.82 (Q2 FY26: ₹1,134.81)
  • Tax Expense: ₹214.48 (Current: ₹203.83, Deferred: ₹10.65)
  • Profit for the period: ₹634.34 (Q2 FY26: ₹845.56)
  • Other Comprehensive Income: ₹7.50
  • Total Comprehensive Income: ₹641.84
  • Earnings Per Share (Basic): ₹1.08 (Q2 FY26: ₹1.57)
  • Earnings Per Share (Diluted): ₹1.06 (Q2 FY26: ₹1.56)

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹19,528.24 (H1 FY26: ₹11,558.79)
  • Other Income: ₹422.38 (H1 FY26: ₹235.12)
  • Total Income: ₹19,950.62 (H1 FY26: ₹11,793.91)
  • Profit Before Tax: ₹1,521.55 (H1 FY26: ₹1,349.15)
  • Tax Expense: ₹385.96 (Current: ₹368.97, Deferred: ₹16.99)
  • Profit for the period: ₹1,135.59 (H1 FY26: ₹1,001.74)
  • Other Comprehensive Income: ₹(5.67)
  • Total Comprehensive Income: ₹1,129.92
  • Earnings Per Share (Basic): ₹1.93 (H1 FY26: ₹1.86)
  • Earnings Per Share (Diluted): ₹1.89 (H1 FY26: ₹1.85)

Standalone Balance Sheet (as at September 30, 2026, ₹ in Lakhs)

  • Total Assets: ₹61,155.10 (March 31, 2026: ₹55,044.75)
  • Non-Current Assets: ₹10,123.36 (Mar'26: ₹11,181.21)
  • Current Assets: ₹51,031.74 (Mar'26: ₹43,863.54)
  • Inventories: ₹11,884.42 (Mar'26: ₹6,847.62)
  • Trade Receivables: ₹25,735.56 (Mar'26: ₹25,429.64)
  • Cash & Cash Equivalents: ₹61.08 (Mar'26: ₹86.71)
  • Total Equity: ₹31,381.54 (Mar'26: ₹30,183.76)
  • Equity Share Capital: ₹5,887.46 (unchanged)
  • Other Equity: ₹25,494.08 (Mar'26: ₹24,296.30)
  • Non-Current Liabilities: ₹1,043.35 (Mar'26: ₹1,069.16)
  • Current Liabilities: ₹28,730.21 (Mar'26: ₹23,791.83)
  • Borrowings: ₹10,410.28 (Mar'26: ₹8,332.87)
  • Trade Payables: ₹17,743.74 (Mar'26: ₹14,467.20)

Standalone Cash Flow (H1 FY27, ₹ in Lakhs)

  • Net Cash from Operating Activities: ₹(1,742.99) (H1 FY26: ₹(875.10))
  • Net Cash from Investing Activities: ₹93.57 (H1 FY26: ₹(7,486.42))
  • Net Cash from Financing Activities: ₹1,623.79 (H1 FY26: ₹9,670.81)
  • Net Change in Cash: ₹(25.63)
  • Cash & Equivalents at period end: ₹61.08

Consolidated Financial Performance (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹12,000.79 (Q2 FY26: ₹6,591.52)
  • Profit Before Tax: ₹812.70 (Q2 FY26: ₹1,109.35)
  • Profit for the period (attributable to owners): ₹607.36 (Q2 FY26: ₹826.64)
  • Total Comprehensive Income: ₹617.19 (Q2 FY26: ₹816.99)
  • Earnings Per Share (Basic): ₹1.03 (Q2 FY26: ₹1.54)
  • Earnings Per Share (Diluted): ₹1.01 (Q2 FY26: ₹1.53)

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹19,605.62 (H1 FY26: ₹12,082.91)
  • Profit Before Tax: ₹1,426.96 (H1 FY26: ₹1,359.66)
  • Profit for the period (attributable to owners): ₹1,065.30 (H1 FY26: ₹1,009.44)
  • Total Comprehensive Income: ₹1,061.11 (H1 FY26: ₹993.50)
  • Earnings Per Share (Basic): ₹1.81 (H1 FY26: ₹1.88)
  • Earnings Per Share (Diluted): ₹1.78 (H1 FY26: ₹1.86)

Subsidiaries Included in Consolidation

The consolidated results include:

1. Prostarm Energy Systems Private Limited

2. Prostarm Bihar Bess Private Limited

3. Prostarm Karnataka Bess Private Limited

Auditor Review

The Statutory Auditors, Valawat & Associates (FRN: 003623C), have issued an unmodified review opinion on both the standalone and consolidated unaudited financial results. The review was conducted in accordance with SRE 2410 issued by ICAI.

Additional Notes

  • The financial results are prepared in accordance with Ind AS 34.
  • The Company operates in a single reportable segment: "Customized Power Electronic Solutions' products".
  • Previous periods' figures have been regrouped/reclassified/restated where necessary.
  • All amounts are rounded off to the nearest lakh, except per share data.