Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI Listing Regulations

Audit Opinion:

Clean Limited Review Report - No qualifications or modifications. The review concluded that nothing came to their attention causing them to believe the financial results contain material misstatements or fail to disclose required information.

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Quarter ended 30th September, 2026:

  • Revenue from Operations: ₹5236.57 (44.2% increase from ₹3630.76 in Q2 FY25)
  • Total Income: ₹5286.22
  • Net Profit: ₹127.75 (68.3% increase from ₹75.91 in Q2 FY25)
  • EPS: ₹0.92 (Basic and Diluted)
  • Profit Before Tax: ₹203.05
  • Tax Expense: ₹75.30 (Current Tax: ₹69.00, Deferred Tax: -₹4.69, Current taxes relating to earlier years: ₹10.99)

Half Year ended 30th September, 2026:

  • Revenue from Operations: ₹10,757.80
  • Total Income: ₹10,946.73
  • Net Profit: ₹260.66
  • EPS: ₹1.89 (Basic and Diluted)
  • Profit Before Tax: ₹410.32

Balance Sheet Position as at 30th September, 2026:

  • Total Assets: ₹13,332.16 lakh (vs ₹13,701.36 lakh as at 31st March, 2026)
  • Cash and Cash Equivalents: ₹16.24 lakh (vs ₹7.17 lakh)
  • Other Balances with Banks: ₹2.84 lakh (vs ₹2.86 lakh)
  • Total Equity: ₹12,686.66 lakh (vs ₹12,427.76 lakh)
  • Other Equity: ₹11,317.69 lakh (vs ₹11,058.80 lakh)
  • Debt: ₹257.89 lakh in current borrowings (vs ₹659.92 lakh), No non-current borrowings
  • Current Tax Liabilities (Net): ₹36.73 lakh (vs ₹63.13 lakh)

Segment-wise Performance:

The Company operates in a single segment as "Cored Wires".

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital structure changes were announced.

Other Significant Information:

  • The Company has ₹1.76 lakh unrealised gains on foreign currency transactions as on 30th September 2026
  • No investor complaints were received during the quarter ended September 30, 2026
  • The figures have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • The results were reviewed by the Audit Committee and approved by the Board of Directors