Key Financial Results (₹ in Lakhs)

Income Statement Highlights for Q1 FY27 (Quarter ended 30th June 2026):

  • Net sales/Income from operations: ₹5.56 (Unaudited)
  • Other Income: ₹0.00
  • Total income from operations: ₹5.56
  • Total expenses: ₹2.72, consisting of:
  • Finance Expenses: ₹0.36
  • Depreciation & Amortization Expenses: ₹1.28
  • Other expenses: ₹1.08
  • All other expense line items (Cost of materials, Employee benefits, etc.) were ₹0.00
  • Total profit before tax: ₹2.85
  • Tax expense: ₹0.00 (Provision for taxation to be considered at year-end as per Note 6)
  • Profit for the quarter/year: ₹2.85
  • Earnings per share (Basic/Diluted): ₹0.01

Comparative Financials:

Quarter ended 30th June 2026 vs 30th June 2025 (YoY):

  • Net sales decreased drastically from ₹1,344.97 lakh to ₹5.56 lakh.
  • Total income fell from ₹1,345.05 lakh to ₹5.56 lakh.
  • Performance shifted from a loss before tax of (₹109.91) lakh to a profit of ₹2.85 lakh.
  • Resulted in a profit of ₹2.85 lakh versus a loss of (₹109.91) lakh YoY.

Quarter ended 30th June 2026 vs 31st March 2026 (QoQ):

  • The previous quarter (Q4 FY26) ended 31st March 2026 was audited and showed a loss before tax of (₹5.22) lakh and a loss after tax of (₹56.43) lakh.

Full Year FY26 (Audited):

  • Total income for FY26 (ended 31.03.2026): ₹1,701.45 lakh
  • Total profit before tax for FY26: ₹174.90 lakh
  • Profit for FY26: ₹123.69 lakh
  • EPS for FY26: ₹0.27

Capital Structure

  • Paid-up equity share capital: ₹450.78 lakh (Unaudited, unchanged from previous periods)
  • Face value per equity share: ₹1.00

Auditor Review and Approval

  • The unaudited results were reviewed by the audit committee and approved by the Board of Directors at their meeting held on 14th August 2026.
  • A limited review was performed by Kapil Kumar Agarwal & Associates (FRN: 008174C), who issued an unmodified conclusion.
  • The review was conducted pursuant to Standard on Review Engagements (SRE) 2410 issued by ICAI.
  • The previous quarter's results (Q4 FY26 ended March 2026) were reviewed by M/s Bakliwal & Co.

Operational and Other Disclosures

  • Business Segment: The company is engaged in a single reportable segment of manufacturing ERW Steel Tubes.
  • Investor Complaints: No investor complaints were received during the quarter, and no complaints were pending unresolved as of 30.06.2026.
  • Accounting Standards: The results have been prepared in accordance with Indian Accounting Standards (Ind AS), specifically Ind AS 34 on Interim Financial Reporting.
  • Previous Period Figures: The figures for the previous year have been regrouped/rearranged wherever necessary.
  • Note on Q4 FY26 figures: The figures for the three months ended 31.03.2026 are balancing figures between the audited full-year FY26 results and the unaudited figures up to nine months ended 31.12.2025.