Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Clean (Unqualified limited review report issued by Ashish Sheth & Associates, Chartered Accountants)

Auditor’s Comment:

Nothing has come to our attention that causes us to believe that the accompanying statement... contains any material misstatement.

Key Financial Highlights [Rs. In Lakhs]

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹8,196.03 (QoQ from ₹5,706.53 in June 2026; YoY from ₹2,930.02 in Sept 2025)
  • Total Income: ₹8,198.10
  • Net Profit: ₹123.13 (QoQ from ₹73.42; YoY from ₹38.14)
  • EPS: ₹0.72 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹13,902.56 (YoY from ₹5,572.03)
  • Total Income: ₹13,908.01
  • Net Profit: ₹196.55 (YoY from ₹70.47)
  • EPS: ₹1.15 (Basic and Diluted)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹16,533.97
  • Total Income: ₹16,612.50
  • Net Profit: ₹263.78
  • EPS: ₹1.55 (Basic), ₹1.58 (Diluted)

Standalone Balance Sheet (As at September 30, 2026):

  • Total Assets: ₹5,438.76 lakhs (vs. ₹4,536.36 lakhs as at March 31, 2026)
  • Equity Share Capital: ₹1,705.74 lakhs (Face Value ₹10/- each)
  • Other Equity: ₹1,776.52 lakhs (vs. ₹1,579.97 lakhs)
  • Total Equity: ₹3,482.26 lakhs
  • Borrowings: ₹1,427.00 lakhs (Current)
  • Cash and Cash Equivalents: ₹0.345 lakhs

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹8,196.99
  • Total Income: ₹8,198.92
  • Net Profit: ₹120.91
  • EPS: ₹0.70 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹13,904.78
  • Total Income: ₹13,909.96
  • Net Profit: ₹195.36
  • EPS: ₹1.15 (Basic and Diluted)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹17,857.48
  • Total Income: ₹17,924.61
  • Net Profit: ₹268.70
  • EPS: ₹1.58 (Basic and Diluted)

Consolidated Balance Sheet (As at September 30, 2026):

  • Total Assets: ₹5,781.99 lakhs (vs. ₹4,898.20 lakhs as at March 31, 2026)
  • Equity Share Capital: ₹1,705.74 lakhs
  • Other Equity: ₹2,009.75 lakhs (vs. ₹1,815.77 lakhs)
  • Total Equity: ₹3,715.49 lakhs
  • Borrowings: ₹1,427.00 lakhs (Current)
  • Cash and Cash Equivalents: ₹10.96 lakhs

Segment-wise Performance:

The Company is engaged in manufacturing metal and related products and real estate activities. Since the financial metrics of the real estate activity fall below the quantitative thresholds prescribed under Ind AS 108 / Schedule III to the Companies Act, 2013, metal manufacturing remains the sole reportable operating segment. Hence, separate segment reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • The figures for the quarter ended September 30, 2026 are the balancing figures between the unaudited half-year figures and unaudited published year-to-date figures up to the end of the first quarter.
  • The results are available on the Company's website (www.sdalloys.com) and on the NSE website (www.nseindia.com).
  • Tax expenses include current tax and deferred tax.
  • Cash flow statements for the half year ended September 30, 2026 are attached to the filing.
  • The consolidated results include one subsidiary: Sagardeep Engineers Private Limited.