Key Financial Figures - Standalone (₹ in Lakhs)

Quarter Ended 30th September 2026:

  • Total Revenue from Operations: ₹106.12
  • Other Income: ₹0.05
  • Total Income: ₹106.17
  • Total Expenses: ₹256.66
  • Loss before tax: ₹(150.49)
  • Tax expense: ₹(38.13) [Deferred tax]
  • Net Loss after tax: ₹(112.36)
  • Other Comprehensive Income: ₹0.72
  • Total Comprehensive Income: ₹(111.64)
  • EPS: ₹(0.91)

Half Year Ended 30th September 2026:

  • Total Revenue from Operations: ₹212.25
  • Other Income: ₹0.77
  • Total Income: ₹263.02
  • Total Expenses: ₹535.51
  • Loss before tax: ₹(60.24)
  • Tax expense: ₹4.46
  • Net Loss after tax: ₹(64.70)
  • Other Comprehensive Income: ₹(0.28)
  • Total Comprehensive Income: ₹(64.98)
  • EPS: ₹(0.52)

Key Financial Figures - Consolidated (₹ in Lakhs)

Quarter Ended 30th September 2026:

  • Revenue from Contracts: ₹7,361.04
  • Other Income: ₹17.54
  • Total Income: ₹7,378.58
  • Total Expenses: ₹7,701.64
  • Loss before tax: ₹(323.06)
  • Tax expense: ₹(79.66) [Current tax: ₹(42.20), Deferred tax: ₹(37.46)]
  • Net Loss after tax: ₹(243.40)
  • Other Comprehensive Income: ₹50.40
  • Total Comprehensive Income: ₹(193.00)
  • EPS: ₹(1.97)

Half Year Ended 30th September 2026:

  • Revenue from Contracts: ₹14,482.47
  • Other Income: ₹61.44
  • Total Income: ₹14,543.91
  • Total Expenses: ₹14,803.17
  • Loss before tax: ₹(259.26)
  • Tax expense: ₹10.04
  • Net Loss after tax: ₹(269.30)
  • Other Comprehensive Income: ₹59.30
  • Total Comprehensive Income: ₹(210.00)
  • EPS: ₹(2.18)

Assets and Liabilities Position (Standalone)

As at 30th September 2026:

  • Total Assets: ₹14,095.78
  • Total Equity: ₹11,196.68
  • Non-current liabilities: ₹2,668.67
  • Current liabilities: ₹230.43

Cash Flow Statement (Standalone)

Half Year Ended 30th September 2026:

  • Net cash from operating activities: ₹244.82
  • Net cash used in investing activities: ₹0.22
  • Net cash used in financing activities: ₹(215.85)
  • Net increase in cash: ₹29.18
  • Cash at beginning: ₹4.12
  • Cash at end: ₹33.30

Board Meeting Details

  • Meeting Date: 13th November 2026
  • Meeting Time: 10:00 AM to 07:00 PM
  • Business Approved:

i. Unaudited Standalone and Consolidated Financial Results for Quarter and Half Year ended 30th September 2026

ii. Limited Review Report by Statutory Auditors CNK & Associates LLP

iii. Appointment of Durv and Associates LLP as Internal Auditor for FY 2026-27

Auditor Information

  • Statutory Auditor: CNK & Associates LLP (Firm Registration No. 101961W/W100036)
  • Internal Auditor Appointed: Durv and Associates LLP
  • Internal Auditor Term: Financial Year 2026-27
  • Effective Date: 13th November 2026

Segment Reporting

The Group operates in India and UK geographical segments:

Quarter Ended 30th September 2026:

  • India Segment Revenue: ₹1,859.12
  • UK Segment Revenue: ₹5,630.47
  • Inter-segment revenue elimination: ₹(111.01)
  • Total Revenue: ₹7,378.58

Half Year Ended 30th September 2026:

  • India Segment Revenue: ₹4,524.53
  • UK Segment Revenue: ₹10,385.48
  • Inter-segment revenue elimination: ₹(166.10)
  • Total Revenue: ₹14,543.91

ESOP Details

The Company granted ESOP options under Tranche 1 (February 2025) and Tranche 2 (March 2026). ESOP cost is amortized over three-year vesting periods:

  • Q2 FY27 ESOP amortization: ₹78.11 Lakhs (Standalone), ₹101.88 Lakhs (Consolidated)
  • H1 FY27 cumulative ESOP amortization: ₹163.11 Lakhs (Standalone), ₹257.97 Lakhs (Consolidated)

Subsidiary Information

The consolidated results include 6 subsidiaries:

1. Acrastyle EPS Technologies Limited (Whole Owned Subsidiary)

2. S&S Power Switchgear Equipment Limited (Whole Owned Subsidiary)

3. Hamilton Research and Technology (Whole Owned Subsidiary)

4. Acrastyle Power (India) Limited (Whole Owned Subsidiary)

5. Acrastyle Switchgear Limited, UK (Step-Down Subsidiary)

6. Acrastyle Limited, UK (Step-Down Subsidiary)

Approval Process

The unaudited financial results were reviewed by the Audit Committee on 12th November 2026 and approved by the Board of Directors on 13th November 2026.