Key Financial Figures - Consolidated (₹ lakhs)

Income Statement Highlights:

Half-Year Ended September 30, 2026:

  • Revenue from operations: ₹17,978.57
  • Other Income: ₹202.55
  • Total Income: ₹18,181.12
  • Total Expenses: ₹12,995.35
  • Profit before tax: ₹5,185.99
  • Tax expense: ₹1,065.12
  • Profit after tax: ₹4,120.87
  • Total Comprehensive Income: ₹4,120.87

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹9,281.39
  • Other Income: ₹110.11
  • Total Income: ₹9,391.50
  • Total Expenses: ₹6,679.84
  • Profit before tax: ₹2,711.66
  • Tax expense: ₹548.22
  • Profit after tax: ₹2,163.44

Comparative Figures (H1 FY26):

  • Revenue from operations: ₹12,202.80
  • Profit after tax: ₹2,556.33

Earnings Per Share (Consolidated):

  • Basic EPS (H1 FY27): ₹8.97
  • Diluted EPS (H1 FY27): ₹8.97
  • Basic EPS (Q2 FY27): ₹4.71
  • Diluted EPS (Q2 FY27): ₹4.71

Key Financial Figures - Standalone (₹ lakhs)

Half-Year Ended September 30, 2026:

  • Revenue from operations: ₹7,500.78
  • Other Income: ₹723.06
  • Total Income: ₹8,223.84
  • Total Expenses: ₹5,618.20
  • Profit before tax: ₹2,605.64
  • Tax expense: ₹539.04
  • Profit after tax: ₹2,066.60

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹3,921.43
  • Other Income: ₹144.44
  • Total Income: ₹4,065.87
  • Total Expenses: ₹2,974.00
  • Profit before tax: ₹1,091.87
  • Tax expense: ₹268.00
  • Profit after tax: ₹823.87

Earnings Per Share (Standalone):

  • Basic EPS (H1 FY27): ₹4.50
  • Diluted EPS (H1 FY27): ₹4.50
  • Basic EPS (Q2 FY27): ₹1.79
  • Diluted EPS (Q2 FY27): ₹1.79

Balance Sheet Highlights (Consolidated as of September 30, 2026)

  • Total Assets: ₹32,895.78 lakhs
  • Equity: ₹28,158.25 lakhs
  • Paid-up Equity Capital: ₹4,592.20 lakhs
  • Non-current assets: ₹13,029.94 lakhs
  • Current assets: ₹19,865.84 lakhs
  • Total Liabilities: ₹4,737.53 lakhs

Significant Business Developments

Subsidiary Information:

  • Raghav Productivity Solutions Private Limited is a wholly owned subsidiary
  • Company received dividend income of ₹456.25 lakhs from subsidiary during H1 FY27 (eliminated on consolidation)

Joint Venture Formation:

  • Entered into joint venture with TRL Krosaki Refractories Limited
  • Incorporated joint venture entity RPEL TRLK SILICATECH PRIVATE LIMITED on September 25, 2026
  • Shares subscribed to but subscription consideration yet to be paid as of September 30, 2026

ESOP Allotment:

  • Board allotted 9,990 shares @ ₹10/- each to specified employees under RPEL Employee Stock Option Scheme 2018
  • Shares listed on BSE and NSE effective May 6, 2026

Fixed Deposits:

  • Other Financial Assets include fixed deposits of ₹1,241.03 lakhs (current) and ₹1,811.54 lakhs (non-current)
  • All fixed deposits are free from any encumbrance

Labour Code Implementation

  • Government notified four Labour Codes on November 21, 2025
  • Company assessed no material financial impact based on available information
  • Continuing to monitor finalization of Central/State Rules

Cash Flow Highlights (Consolidated H1 FY27)

  • Cash flow from operating activities: ₹1,836.47 lakhs
  • Cash flow from investing activities: ₹(1,267.01) lakhs
  • Cash flow from financing activities: ₹(543.48) lakhs
  • Net increase in cash: ₹25.98 lakhs

Audit Information

  • Limited review report issued by Ravi Sharma & Co. (Paras Bhatia, Partner)
  • Previous periods audited/reviewed by another firm of chartered accountants
  • No material misstatement identified in the review

Meeting Details

  • 5th Board Meeting of FY 2026-27 held on October 16, 2026
  • Conducted through video conferencing from 2:00 PM to 3:00 PM
  • Audit Committee meeting held same date