Nature of the Disclosure
Regulatory filing pursuant to SEBI Listing Regulations (Regulation 30 and Regulation 33) containing the outcome of the Board Meeting held on November 10, 2026.
Key Matters Approved by the Board
A. Approval of Unaudited Financial Results for Q2 and H1 FY27
The Board of Directors considered and approved the Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026. The Statutory Auditors, Suresh & Associates (FRN: 003316N), issued unmodified Limited Review Reports on both sets of results.
B. Changes in the Board of Directors and Key Managerial Personnel
The Board accepted the resignation of Mr. Varun Mangla (DIN: 08868103) from the position of Managing Director, effective November 10, 2026. He will continue to serve as a Director on the Board. The reason for resignation, as per the Annexure, was his pre-occupation and inability to devote sufficient time to the company's affairs.
Detailed Financial Performance (Standalone)
(All figures in ₹ Lakhs, except per share data)
Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)
| Particulars | 30-Sep-2026 | 30-Jun-2026 | 30-Sep-2025 |
| Total Income | 15.51 | 20.48 | 20.93 |
| - Revenue from Operations | 0.00 | 0.00 | 0.00 |
| - Other Income | 15.51 | 20.48 | 20.93 |
| Total Expenses | 5.68 | 4.69 | 5.43 |
| Profit Before Tax | 9.82 | 15.58 | 15.51 |
| Tax Expense | 2.48 | 3.90 | 3.73 |
| Net Profit | 7.35 | 11.68 | 11.77 |
| Basic EPS (₹) | 0.08 | 0.13 | 0.14 |
| Diluted EPS (₹) | 0.08 | 0.13 | 0.14 |
Half-Yearly Performance (H1 FY27 vs H1 FY26)
| Particulars | H1 FY27 (30-Sep-2026) | H1 FY26 (30-Sep-2025) | FY26 (31-Mar-2026) |
| Total Income | 35.99 | 41.59 | 83.92 |
| Total Expenses | 10.58 | 7.61 | 37.92 |
| Profit Before Tax | 25.41 | 33.98 | 46.00 |
| Tax Expense | 6.38 | 7.96 | 12.43 |
| Net Profit | 19.03 | 26.01 | 33.57 |
| Basic EPS (₹) | 0.22 | 0.30 | 0.39 |
| Diluted EPS (₹) | 0.22 | 0.30 | 0.39 |
Segment-Wise Performance (Standalone - Q2 FY27)
The company operates in two reportable segments:
1. Trading: Segment result showed a loss of ₹5.68 lakhs before tax and interest.
2. Acquisition of Stressed Assets: No specific result disclosed for the quarter.
The profit before tax of ₹9.82 lakhs was arrived at after adding other unallocable income (net) of ₹15.51 lakhs and deducting finance costs.
Key Balance Sheet Items (Standalone - as of 30-Sep-2026)
- Paid-up Equity Share Capital: ₹871.45 Lakhs
- Other Equity: (₹133.33 Lakhs)
- Total Equity: ₹738.12 Lakhs
- Total Assets: ₹1,205.71 Lakhs
- Current Assets: ₹1,205.69 Lakhs (primarily Loans: ₹475.13 Lakhs, Other Financial Assets: ₹692.62 Lakhs, Cash: ₹19.28 Lakhs)
- Total Liabilities: ₹467.58 Lakhs
Detailed Financial Performance (Consolidated)
The consolidated results include Sabrimala Industries India Limited and its subsidiary, Sabrimala Industries LLP.
The consolidated financial results for the quarter and half year ended September 30, 2026, are materially consistent with the standalone results. The net profit for Q2 FY27 was ₹7.35 lakhs, and for H1 FY27, it was ₹19.03 lakhs. Basic and Diluted EPS were also ₹0.08 and ₹0.22 for the quarter and half-year, respectively.
Meeting Logistics
The Board meeting commenced at 10:00 AM on November 10, 2026. The financial results were discussed and then submitted to the Statutory Auditors for their Limited Review. The auditors issued their reports at 04:39 PM. The adjourned meeting was reconvened at 5:00 PM, where the Board noted the auditors' reports and concluded the meeting at 5:15 PM.
Additional Notes from Financial Statements
- The financial results are prepared in accordance with Ind AS 34.
- Previous period figures have been regrouped/rearranged for comparability.
- The company has assessed the impact of new Labour Codes and concluded that implementation is not expected to result in any material increase in gratuity liability.
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