Key Financial Figures - Standalone Results (₹ in Lakh)

Income Statement for Quarter Ended June 30, 2026:

  • Revenue from operations: ₹1,259.58 lakh
  • Other income: ₹19.48 lakh
  • Total income: ₹1,279.06 lakh

Expense Breakdown:

  • Cost of materials consumed: ₹573.93 lakh
  • Change in inventories: (₹120.97) lakh
  • Employee benefits expense: ₹211.36 lakh
  • Finance costs: ₹3.41 lakh
  • Depreciation and amortization: ₹44.21 lakh
  • Other expenditure: ₹447.60 lakh
  • Total expenses: ₹1,159.54 lakh

Profitability Metrics:

  • Profit before exceptional items and tax: ₹119.52 lakh
  • Profit before tax: ₹119.52 lakh (no exceptional items)
  • Tax expense: ₹45.42 lakh (Current tax: ₹21.28 lakh, Adjustment of tax relating to earlier periods: ₹26.50 lakh debit, Deferred tax: ₹(2.66) lakh)
  • Net profit after tax: ₹74.10 lakh

Other Comprehensive Income:

  • Fair value changes on investments: ₹14.31 lakh
  • Income tax relating to items: ₹(21.48) lakh
  • Total comprehensive income for the period: ₹92.87 lakh

Capital Structure:

  • Paid up equity share capital (Face value ₹10 each): ₹75.60 lakh
  • Other equity reserves: ₹2,792.05 lakh

Earnings Per Share:

  • Basic & diluted EPS before extraordinary item: ₹9.80
  • Basic & diluted EPS after extraordinary item: ₹9.80

Key Financial Figures - Consolidated Results (₹ in Lakh)

Consolidated Performance for Quarter Ended June 30, 2026:

  • Share of profit/(loss) of associates: ₹2.25 lakh
  • Profit before exceptional items and tax: ₹121.77 lakh
  • Profit before tax: ₹121.77 lakh
  • Tax expense: ₹45.42 lakh
  • Net profit after tax: ₹76.35 lakh
  • Other comprehensive income: ₹16.52 lakh
  • Total comprehensive income: ₹92.87 lakh

Consolidated EPS:

  • Basic & diluted EPS: ₹10.10

Dates and Approvals

  • Financial period: Quarter ended June 30, 2026
  • Board meeting date: July 24, 2026
  • Auditor's report date: July 24, 2026
  • Results taken on record by Board of Directors on July 24, 2026

Parties Involved

  • Auditor: HTA & Associates, Chartered Accountants (FRN: 120457W)
  • Audit Partner: CA Hiren C. Thakrer (Membership No: 106249)
  • Associate Company: Sudeep Rub - Chem Private Limited
  • Company Secretary: Birva Patel (Membership No: A42185)
  • Managing Director: Ashish S. Amin (DIN: 01130354)

Business Context

  • Company is engaged in manufacturing of "Engineering Goods" as its only operating segment
  • No separate segment information provided as per Ind AS 108
  • No exceptional/extraordinary items during the quarter
  • Previous quarter/year figures have been regrouped/reclassified where necessary

Auditor's Opinion

  • Auditors issued unmodified review opinion on both standalone and consolidated financial results
  • Review conducted in accordance with SRE 2410
  • Auditors concluded that financial results comply with SEBI LODR requirements and contain no material misstatements
  • For consolidated results, reliance placed on other auditors for associate company Sudeep Rub - Chem Private Limited

Additional Information

  • Company CIN: L29259GJ1961PLC001439
  • Results available on company website: www.rolconengineering.com
  • Auditor's head office: "Elevate 360°" Opp. Rudraksh Marble, Nr. Sanatan Site, New 150 Feet Ring Road, Munjaka, Rajkot - 360005