Financial Performance - Quarter Ended September 30, 2026

  • Revenue from Operations: ₹2,615.89 lakhs (Net of excise duty)
  • Other Income: ₹29.54 lakhs
  • Total Revenue: ₹2,645.43 lakhs
  • Total Expenses: ₹2,538.50 lakhs
  • Cost of Materials Consumed: ₹2,231.30 lakhs
  • Employee Benefits Expense: ₹84.90 lakhs
  • Finance Cost: ₹73.90 lakhs
  • Depreciation and Amortization: ₹20.68 lakhs
  • Other Expenses: ₹103.09 lakhs
  • Profit Before Exceptional Items and Tax: ₹106.93 lakhs
  • Exceptional Items: ₹42.28 lakhs (inventory theft loss)
  • Profit Before Tax: ₹64.64 lakhs
  • Tax Expense: ₹27.98 lakhs (Current Tax), ₹(0.22) lakhs (Deferred Tax)
  • Net Profit for the Quarter: ₹36.68 lakhs
  • Basic EPS: ₹0.36
  • Diluted EPS: ₹0.36
  • Paid-up Equity Share Capital: ₹1,009.47 lakhs (Face Value ₹10 per share)

Financial Performance - Half Year Ended September 30, 2026

  • Revenue from Operations: ₹4,335.14 lakhs
  • Other Income: ₹46.06 lakhs
  • Total Revenue: ₹4,381.20 lakhs
  • Total Expenses: ₹4,218.61 lakhs
  • Profit Before Exceptional Items and Tax: ₹162.59 lakhs
  • Exceptional Items: ₹42.28 lakhs (inventory theft loss)
  • Profit Before Tax: ₹120.30 lakhs
  • Tax Expense: ₹41.98 lakhs (Current Tax), ₹(0.24) lakhs (Deferred Tax)
  • Net Profit for Half Year: ₹78.97 lakhs
  • Basic EPS: ₹0.78
  • Diluted EPS: ₹0.78

Comparative Figures

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue increased from ₹1,384.18 lakhs to ₹2,645.43 lakhs
  • Net Profit increased from ₹29.80 lakhs to ₹36.68 lakhs

Half-Yearly Comparison (H1 FY27 vs H1 FY26):

  • Revenue increased from ₹2,409.59 lakhs to ₹4,381.20 lakhs
  • Net Profit decreased from ₹84.08 lakhs to ₹78.97 lakhs

Balance Sheet Position as of September 30, 2026

  • Total Assets: ₹5,495.05 lakhs (vs ₹5,121.65 lakhs as of March 31, 2026)
  • Non-Current Assets: ₹1,020.07 lakhs
  • Current Assets: ₹4,474.98 lakhs
  • Inventories: ₹1,918.98 lakhs
  • Trade Receivables: ₹2,040.29 lakhs
  • Cash and Cash Equivalents: ₹3.38 lakhs
  • Other Bank Balances: ₹330.38 lakhs
  • Total Equity: ₹1,623.36 lakhs (vs ₹1,544.38 lakhs as of March 31, 2026)
  • Non-Current Liabilities: ₹1,927.05 lakhs
  • Current Liabilities: ₹1,944.63 lakhs

Cash Flow Statement - Half Year Ended September 30, 2026

  • Net Cash from Operating Activities: ₹(91.39) lakhs
  • Net Cash Used in Investing Activities: ₹(180.90) lakhs
  • Net Cash from Financing Activities: ₹250.26 lakhs
  • Net Decrease in Cash: ₹(22.02) lakhs
  • Cash and Cash Equivalents at End: ₹333.76 lakhs

Exceptional Item - Inventory Theft

During the quarter and half-year ended September 30, 2026, the company identified an incident of theft of inventory aggregating to ₹42.28 lakhs. The carrying value of inventories has been written down to that extent, and the resulting loss has been recognized under "Exceptional items" in the Statement of Profit and Loss. The company has initiated necessary legal and recovery actions, including filing a First Information Report with authorities and lodging a claim with the insurance company. The status of the police complaint and insurance claim is pending settlement.

Auditor's Review

The unaudited financial results were reviewed by Jain Jagawat Kamdar & Co, Chartered Accountants (Firm Regn. No. 122530W). The auditor issued a limited review report with an Emphasis of Matter paragraph drawing attention to the inventory theft incident. The auditor concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Information

  • The company has only one reportable primary business segment i.e., Cables
  • There were no investor complaints received/pending as of September 30, 2026
  • Previous period figures have been re-grouped/reclassified for comparability
  • The financials are prepared in accordance with Ind AS due to migration to Main Board platform of BSE
  • GST is not included in Revenue from operations in accordance with Ind AS 115