Sub: Rectification Of Inadvertent Error In The Unaudited Standalone and Consolidated Financial Results Submitted As Part Of The Outcome Of The Board Meeting Held On November 13, 2026

Nature of the Event

This is a regulatory filing submitted to the BSE and NSE to rectify inadvertent errors identified in the Earnings Per Share (EPS) figures originally reported in the Consolidated Statement of Profit and Loss for the quarter and half year ended September 30, 2026. The filing is made pursuant to SEBI Listing Regulations.

Key Quantitative Figures & Revisions

The revision is strictly limited to the following EPS figures. All other financial results (revenue, profit, expenses, assets, liabilities) remain unchanged.

| Particulars | Previously Reported | Revised |

| Consolidated Q2 Basic EPS | ₹4.69 | ₹4.66 |

| Consolidated Q2 Diluted EPS | ₹4.65 | ₹4.62 |

| Consolidated H1 Basic EPS | ₹12.82 | ₹9.59 |

| Consolidated H1 Diluted EPS | ₹12.70 | ₹9.50 |

| Standalone Q2 Diluted EPS | Not reported | ₹3.47 |

Financial Results Overview (Unaudited)

Standalone Results (INR Million):

  • Q2 FY27 (Sep 30, 2026): Revenue from operations was ₹880.12; Profit before tax was ₹179.73; Profit for the period was ₹135.36.
  • H1 FY27 (Apr-Sep 2026): Revenue from operations was ₹1,656.11; Profit before tax was ₹340.22; Profit for the period was ₹254.01.
  • Standalone EPS (Revised): Q2 Basic EPS is ₹3.50 and Diluted is ₹3.47. H1 Basic EPS is ₹6.57 and Diluted is ₹6.51.

Consolidated Results (INR Million):

  • Q2 FY27 (Sep 30, 2026): Revenue from operations was ₹2,127.84; Profit before tax was ₹244.41; Profit after tax attributable to owners was ₹180.26.
  • H1 FY27 (Apr-Sep 2026): Revenue from operations was ₹4,110.65; Profit before tax was ₹510.08; Profit after tax attributable to owners was ₹370.52.
  • Consolidated EPS (Revised): Q2 Basic EPS is ₹4.66 and Diluted is ₹4.62. H1 Basic EPS is ₹9.59 and Diluted is ₹9.50.

Assets and Liabilities (Standalone)

As at September 30, 2026 (INR Million):

  • Total Assets: ₹5,410.50 (vs. ₹5,062.93 on Mar 31, 2026)
  • Non-current assets: ₹2,768.83
  • Current assets: ₹2,641.67
  • Total Equity: ₹4,818.96
  • Total Liabilities: ₹591.54

Cash Flow (Consolidated, H1 FY27)

Net cash flow from operating activities: ₹470.88 million

Net cash flow used in investing activities: (₹183.53) million

Net cash flow from/(used in) financing activities: (₹155.39) million

Net increase in cash and cash equivalents: ₹131.97 million

Parties and Regulatory References

  • Auditors: M S K A & Associates LLP (ICAI Firm Regn. No. 105047W/W101187) issued an unmodified limited review report for both standalone and consolidated results.
  • Signatories: The document is signed by Ajinkya Joglekar, Company Secretary and Compliance Officer (ICSI Membership No.: A57272), and Narendra J Goliya, Executive Chairman (DIN:00315870).
  • Regulation: Prepared in accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, and Ind AS 34.

Subsidiaries and Associate

The consolidated results include the following entities:

1. Energy Solution Labs Private Limited, India (Subsidiary)

2. Dhruv Enterprises Limited, Cyprus (Wholly Owned Subsidiary)

3. Sifam Tinsley Instrumentation Inc., United States (Wholly Owned Subsidiary)

4. Shanghai VA Instrument Co. Ltd, China (Wholly Owned Subsidiary)

5. Lumel Spélka Akcyjna, Poland (Step-down Wholly Owned Subsidiary)

6. Lumel Alucast Spalka Z Ograniczona Odpowiedzialnoscia, Poland (Step-down Wholly Owned Subsidiary)

7. Sifam Tinsley Instrumentation Limited, United Kingdom (Step-down Subsidiary)

8. Lumel Slask, Poland (Step-down Wholly Owned Subsidiary)

9. Microsys Spot. Sro. (Step-down Wholly Owned Subsidiary)

10. Przedsiebiorstwo Wdroieniowe INMEL Sp. z p.o., Poland (Associate, up to August 11, 2026)

The auditors' review report notes reliance on the reports of other auditors for 6 subsidiaries and on management-certified financials for 1 subsidiary and 1 associate.

Other Disclosures

  • The company paid a final dividend of ₹2.00 per equity share during the quarter, as approved in the AGM on July 31, 2026.
  • The company's operations are a single operating segment: manufacturing & supply of digital and analog electrical measuring meters & special purpose switches.
  • Geographical segments are reported as India, Asia, Europe & others.

Financial Impact: The financial impact of the revision is confined to the EPS metrics. There is no change to the reported profit, revenue, or any other line item in the financial statements.