Board Meeting Details

The Board of Directors meeting was held on 5th November 2026, commencing at 4:00 PM and concluding at 4:30 PM. The Audit Committee reviewed and recommended the results to the Board for approval.

Financial Results - Half Year Ended 30th September 2026

Income Statement Highlights

  • Total Income from Operations (Net): ₹2,867.63 lakh (H1 FY27) vs ₹1,761.84 lakh (H1 FY26)
  • Revenue from Operations: ₹2,865.61 lakh (H1 FY27) vs ₹1,761.69 lakh (H1 FY26)
  • Other Income: ₹2.02 lakh (H1 FY27) vs ₹0.14 lakh (H1 FY26)

Expense Breakdown

  • Cost of Material Consumed: ₹2,147.82 lakh (H1 FY27) vs ₹1,124.17 lakh (H1 FY26)
  • Employees Benefits Expenses: ₹67.44 lakh (H1 FY27) vs ₹39.84 lakh (H1 FY26)
  • Finance Costs: ₹0.40 lakh (H1 FY27) vs ₹0.00 lakh (H1 FY26)
  • Depreciation & Amortisation expense: ₹71.99 lakh (H1 FY27) vs ₹92.54 lakh (H1 FY26)
  • Other Expenses: ₹198.32 lakh (H1 FY27) vs ₹201.89 lakh (H1 FY26)
  • Direct Expenses: ₹638.83 lakh (H1 FY27) vs ₹278.02 lakh (H1 FY26)
  • Changes in inventories: (₹258.65) lakh (H1 FY27) vs (₹62.00) lakh (H1 FY26)

Profitability Metrics

  • Profit before tax: ₹1.46 lakh (H1 FY27) vs ₹87.38 lakh (H1 FY26)
  • Tax Expense: ₹0.38 lakh (Current Tax) (H1 FY27) vs ₹22.72 lakh (Current Tax) (H1 FY26)
  • Profit after tax: ₹1.08 lakh (H1 FY27) vs ₹64.66 lakh (H1 FY26)
  • Earnings per Share (Basic & Diluted): ₹0.06 (H1 FY27) vs ₹3.60 (H1 FY26)

Balance Sheet Position as at 30th September 2026

Equity and Liabilities

  • Paid Up Equity Share Capital: ₹179.80 lakh (unchanged)
  • Reserve & Surplus: ₹1,046.30 lakh vs ₹1,044.84 lakh (Mar 2026)
  • Total Equity: ₹1,226.10 lakh vs ₹1,224.64 lakh (Mar 2026)
  • Non-Current Liabilities: ₹10.00 lakh (unchanged)
  • Current Liabilities: ₹236.78 lakh vs ₹604.46 lakh (Mar 2026)
  • Trade Payables to micro/small enterprises: ₹125.53 lakh vs ₹301.92 lakh (Mar 2026)
  • Trade Payables to other creditors: ₹65.28 lakh vs ₹87.63 lakh (Mar 2026)
  • Other Current Liabilities: ₹8.05 lakh vs ₹136.25 lakh (Mar 2026)
  • Short-term Provisions: ₹37.92 lakh vs ₹78.66 lakh (Mar 2026)

Assets

  • Total Assets: ₹1,472.89 lakh vs ₹1,839.10 lakh (Mar 2026)
  • Non-Current Assets: ₹571.52 lakh vs ₹624.74 lakh (Mar 2026)
  • Tangible Assets: ₹539.21 lakh vs ₹591.42 lakh (Mar 2026)
  • Intangible Assets: ₹2.71 lakh vs ₹2.78 lakh (Mar 2026)
  • Deferred Tax Assets: ₹29.59 lakh vs ₹0.95 lakh (Mar 2026)
  • Current Assets: ₹901.38 lakh vs ₹1,214.35 lakh (Mar 2026)
  • Inventories: ₹936.20 lakh vs ₹677.55 lakh (Mar 2026)
  • Trade Receivables: (₹220.16) lakh vs ₹36.67 lakh (Mar 2026)
  • Cash and Cash Equivalents: ₹45.78 lakh vs ₹122.66 lakh (Mar 2026)
  • Short-term Loans and Advances: ₹36.53 lakh vs ₹39.83 lakh (Mar 2026)
  • Other current assets: ₹103.03 lakh vs ₹337.65 lakh (Mar 2026)

Cash Flow Statement - Half Year Ended 30th September 2026

  • Net cash flows from operating activities: ₹236.86 lakh
  • Net cash flows used in investing activities: (₹471.58) lakh
  • Purchase of property plant and equipment: ₹524.41 lakh
  • Purchase of intangible assets: (₹0.45) lakh
  • Cash advances and loans made to other parties: ₹26.00 lakh
  • Net cash flows from financing activities: ₹0.00 lakh
  • Net decrease in cash and cash equivalents: (₹234.72) lakh

Auditor's Review

SRKS & Associates, Chartered Accountants (FRN: 025002C) issued a limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Additional Notes

  • The company is listed on SME Platform of BSE, hence IND-AS compliance is not applicable
  • Segment reporting under AS-17 is not applicable as the business falls in one segment
  • Closing balances of Trade receivables, Trade payables and Loans & Advances are subject to balance confirmations
  • The figures for previous periods have been regrouped and rearranged where considered necessary

Documents Submitted

1. Un-Audited Standalone Financial Results for half year ended 30th September 2026 (Annexure 1)

2. Limited Review Report by Statutory Auditors (Annexure 2)

Availability of Information

The results are available on the Company's website: https://shantidootinfra.com