Financial Results - Standalone (₹ in lakhs)

Quarter Ended June 30, 2026 (Unaudited):

  • Total Income: ₹45,674.50
  • Total Expenses: ₹44,478.56
  • Cost of Materials Consumed: ₹8,796.04
  • Purchase of Stock-in-trade: ₹662.71
  • Employee Benefit Expenses: ₹2,168.40
  • Finance Costs: ₹294.78
  • Other Expenses: ₹3,700.13
  • Depreciation and Amortization: ₹2,833.69
  • Change in Inventories of Finished Goods, Stock-in-trade: ₹(333.44)
  • Profit before Exceptional Items: ₹1,195.94
  • Exceptional Items: ₹(10.11)
  • Statutory impact of new Labour Codes: ₹(6.55)
  • Impairment loss on assets classified held for sale: ₹(3.56)
  • Profit after Exceptional Items and before Tax: ₹1,185.83
  • Tax Expense: ₹274.60
  • Current Tax: ₹324.46
  • Deferred Tax: ₹(41.25)
  • Adjustment relating to Previous Years' Taxes: ₹(1.08)
  • Net Profit for the period: ₹911.23
  • Other Comprehensive Income: ₹(27.06)
  • Total Comprehensive Income for the period: ₹884.17

Comparative Figures (Standalone):

  • Quarter Ended March 31, 2026 (Audited): Net Profit ₹1,679.14
  • Quarter Ended June 30, 2025 (Unaudited): Net Profit ₹1,441.83

Financial Results - Consolidated (₹ in lakhs)

Quarter Ended June 30, 2026 (Unaudited):

  • Total Income: ₹45,674.50
  • Total Expenses: ₹44,478.56
  • Profit before Exceptional Items: ₹1,195.94
  • Exceptional Items: ₹(10.11)
  • Profit after Exceptional Items and before Tax: ₹1,185.83
  • Tax Expense: ₹274.60
  • Net Profit for the period: ₹911.23
  • Other Comprehensive Income: ₹(27.06)
  • Total Comprehensive Income for the period: ₹884.17

Subsidiary Information

Consolidated results include Agrima Consultants International Limited (a wholly owned subsidiary), which reported:

  • Total revenues: ₹0.93 lakhs
  • Total net loss after tax: ₹7.28 lakhs
  • Total comprehensive loss: ₹7.28 lakhs

The subsidiary's results were not reviewed by its auditors and were considered not material to the Group.

Segment Performance (Quarter Ended June 30, 2026)

Revenue from Operations:

  • Cement & Cement related products: ₹43,372.47
  • Paints: ₹2,302.03
  • Total: ₹45,674.50

Segment Results (Profit after depreciation but before finance costs and tax):

  • Cement & Cement related products: ₹2,434.40
  • Paints: ₹(936.40)
  • Total: ₹1,498.00

Segment Assets:

  • Cement & Cement related products: ₹1,55,298.49
  • Paints: ₹9,833.39
  • Total: ₹1,65,131.88

Segment Liabilities:

  • Cement & Cement related products: ₹64,905.19
  • Paints: ₹3,170.11
  • Total: ₹68,075.30

Audit Review

The unaudited financial results were reviewed by Manubhai & Shah LLP, Chartered Accountants (Firm Registration No.: 106041W/W100136), who issued an unmodified review conclusion stating nothing came to their attention suggesting material misstatement.

Governance Approvals

The results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on August 6, 2026.

Additional Notes

The company operates in two reportable segments: (i) Cement & Cement related products and (ii) Paints, as per Ind AS 108 Operating Segment.

The figures for the quarter ended March 31, 2026 are balancing figures between the audited figures for the Financial Year ended March 31, 2026 and year-to-date figures up to the end of the third quarter of that financial year.