Reason for Revision

The company revised its financial results due to an inadvertent error involving replacement of figures between Cost of Materials Consumed and Purchase of Stock-In-Trade in the original submission. The company also corrected the characterization of the results from 'audited' to 'limited reviewed'.

Financial Impact Assessment

There is no material change in Profit Before Tax and Profit After Tax figures as a result of the revision.

Key Financial Figures - Balance Sheet (as at 30th June 2026)

Total Assets: ₹13,595.05 lakh (compared to ₹13,701.36 lakh as at 31st March 2026)

Non-Current Assets: ₹3,813.07 lakh

  • Property, Plant and Equipment: ₹1,665.77 lakh
  • Capital work-in-progress: ₹58.73 lakh
  • Other Financial Assets: ₹1,759.59 lakh
  • Other Non-current assets: ₹328.98 lakh

Current Assets: ₹9,781.97 lakh

  • Inventories: ₹3,570.98 lakh
  • Trade Receivables: ₹5,329.18 lakh
  • Cash and Cash Equivalents: ₹17.78 lakh
  • Other Balances with Banks: ₹2.83 lakh
  • Other Current Assets: ₹861.20 lakh

Equity: ₹12,548.45 lakh

  • Equity Share Capital: ₹1,368.98 lakh (unchanged)
  • Other Equity: ₹11,179.48 lakh

Liabilities: ₹1,046.59 lakh

  • Non-Current Liabilities: ₹199.03 lakh
  • Provisions: ₹140.17 lakh
  • Deferred Tax Liabilities (Net): ₹58.85 lakh
  • Current Liabilities: ₹847.56 lakh
  • Borrowings: ₹523.26 lakh
  • Trade Payables (other than micro/small enterprises): ₹69.07 lakh
  • Other Financial Liabilities: ₹109.90 lakh
  • Other Current Liabilities: ₹141.18 lakh
  • Current Tax Liabilities (Net): ₹4.15 lakh

Key Financial Figures - Statement of Profit and Loss (Quarter Ended 30th June 2026)

Revenue from Operations: ₹5,521.23 lakh (Q2 FY25: ₹4,622.44 lakh)

Other Income: ₹139.28 lakh (Q2 FY25: ₹62.12 lakh)

Total Income: ₹5,660.51 lakh (Q2 FY25: ₹4,684.56 lakh)

Expenses: ₹5,453.24 lakh

  • Cost of Materials Consumed: ₹4,565.75 lakh
  • Purchases of Stock-in-Trade: ₹99.30 lakh
  • Changes in inventories: -₹65.27 lakh
  • Employee Benefits Expense: ₹387.61 lakh
  • Finance Costs: ₹25.59 lakh
  • Depreciation and Amortisation: ₹61.79 lakh
  • Other Expenses: ₹378.47 lakh

Profit Before Tax: ₹207.27 lakh (Q2 FY25: ₹156.49 lakh)

Tax Expense: ₹74.36 lakh

  • Current Tax: ₹46.00 lakh
  • Deferred Tax: ₹28.36 lakh

Profit for the Period: ₹132.92 lakh (Q2 FY25: ₹106.05 lakh)

Other Comprehensive Income: -₹12.23 lakh

  • Remeasurement of defined benefit plans: -₹16.35 lakh
  • Income tax benefit on above: ₹4.11 lakh

Total Comprehensive Income: ₹120.68 lakh

Earnings per Share:

  • Basic EPS: ₹0.97
  • Diluted EPS: ₹0.97