Key Quantitative Figures

Standalone Financial Results (Quarter Ended September 30, 2026):

  • Revenue from operations: ₹704.35 lakh
  • Other income: ₹33.97 lakh
  • Total income: ₹738.32 lakh
  • Total expenses: ₹617.86 lakh
  • Profit before tax: ₹120.46 lakh
  • Current tax: ₹26.99 lakh
  • Deferred tax: ₹2.85 lakh
  • Net profit: ₹90.63 lakh
  • Basic and diluted EPS: ₹0.51

Standalone Financial Results (Half-Year Ended September 30, 2026):

  • Revenue from operations: ₹1,473.90 lakh
  • Other income: ₹67.14 lakh
  • Total income: ₹1,541.04 lakh
  • Total expenses: ₹1,258.76 lakh
  • Profit before tax: ₹282.29 lakh
  • Current tax: ₹64.41 lakh
  • Deferred tax: ₹0.15 lakh
  • Net profit: ₹217.74 lakh
  • Basic and diluted EPS: ₹1.22

Consolidated Financial Results (Quarter Ended September 30, 2026):

  • Revenue from operations: ₹1,019.15 lakh
  • Other income: ₹35.94 lakh
  • Total income: ₹1,055.09 lakh
  • Total expenses: ₹948.45 lakh
  • Profit before tax: ₹106.64 lakh
  • Current tax: ₹25.74 lakh
  • Deferred tax: ₹2.51 lakh
  • Net profit: ₹82.63 lakh
  • Share of profit from joint venture: ₹4.23 lakh
  • Basic and diluted EPS: ₹0.49

Consolidated Financial Results (Half-Year Ended September 30, 2026):

  • Revenue from operations: ₹2,249.82 lakh
  • Other income: ₹69.61 lakh
  • Total income: ₹2,319.43 lakh
  • Total expenses: ₹1,989.95 lakh
  • Profit before tax: ₹329.49 lakh
  • Current tax: ₹78.94 lakh
  • Deferred tax: ₹(0.38) lakh
  • Net profit: ₹256.11 lakh
  • Share of profit from joint venture: ₹5.18 lakh
  • Basic and diluted EPS: ₹1.36

Dates of Action

  • Board meeting date: October 24, 2026 (commenced at 4:00 PM, concluded at 5:10 PM)
  • Intimation letter date: October 17, 2026
  • Dividend approval date: September 29, 2026 (AGM)
  • Dividend payout completion: October 23, 2026
  • Financial period: Quarter and half-year ended September 30, 2026

Parties Involved

  • Subsidiary: Kohli Printing and Converting Machines Private Limited
  • Joint Venture: Rajoo Bausano Extrusion Private Limited
  • Auditor: Rushabh R Shah And Co. (Chartered Accountants, FRN: 156419W)
  • Stock exchanges: BSE Limited (Script Code: 522257) and National Stock Exchange of India Ltd (Symbol: RAJOOENG)

Subsidiary and Joint Venture Performance

Kohli Printing and Converting Machines Private Limited (Subsidiary):

  • Q2 revenue: ₹322.98 lakh
  • H1 revenue: ₹786.85 lakh
  • Q2 net loss: ₹(12.23) lakh
  • H1 net profit: ₹33.19 lakh

Rajoo Bausano Extrusion Private Limited (Joint Venture):

  • Q2 revenue: ₹65.63 lakh
  • H1 revenue: ₹110.24 lakh
  • Q2 net profit: ₹8.64 lakh
  • H1 net profit: ₹10.58 lakh

Accounting Standards Transition

Effective April 1, 2026, the subsidiary company transitioned from previous Indian GAAP to Ind AS. The Group restated comparative consolidated financial figures for the corresponding quarter ended March 31, 2026, and previous financial year ended March 31, 2026. The transition impact on consolidated comprehensive income was ₹52.93 lakh adjustment from previously reported ₹4,892.84 lakh to ₹4,945.77 lakh under Ind AS.

Dividend Information

The Board of Directors recommended a Final Dividend of 15% (₹0.15 per equity share of face value ₹1 each) for FY26, which was approved by shareholders at the AGM held on September 29, 2026. The dividend payout was completed on October 23, 2026.

Labour Code Implementation Note

The Government of India consolidated 29 labour legislations into four labour codes effective from November 21, 2025. The financial impact due to this change was not considered material.

Segment Reporting

The company operates in a single business segment of manufacturing Plastic Extrusion plant and machinery, making segment reporting not applicable as per Ind AS 108 requirements.

Assets and Liabilities Position (Consolidated)

As of September 30, 2026:

  • Total assets: ₹7,809.40 lakh
  • Total equity: ₹3,821.01 lakh
  • Non-current assets: ₹2,809.88 lakh
  • Current assets: ₹4,999.53 lakh
  • Inventories: ₹2,919.18 lakh
  • Cash and cash equivalents: ₹73.52 lakh

Cash Flow Statement (Consolidated, Half-Year)

  • Cash flow from operating activities: ₹188.62 lakh
  • Cash flow from investing activities: ₹(222.72) lakh
  • Cash flow from financing activities: ₹(62.17) lakh
  • Net decrease in cash: ₹(96.27) lakh