Financial Results - Half Year Ended 30th September, 2026 (Unaudited)

Revenue & Expenses (₹ in Hundreds)

  • Revenue from operations: ₹23,44,443
  • Other income: ₹70,956
  • Total Revenue: ₹24,15,399
  • Cost of material consumed: ₹(5,771)
  • Change in inventory: ₹48,996
  • Employee benefits expenses: ₹4,835
  • Finance costs: ₹(1,217)
  • Depreciation and amortization expense: ₹44,778
  • Other expenses: ₹38,669
  • Total Expenses: ₹1,32,500
  • Net Loss from the period: ₹(82,063)

Tax & Comprehensive Income

  • Deferred tax credit: ₹15,674
  • Total Tax expense: ₹(5,611)
  • Total other comprehensive income: ₹(72,000)
  • Total comprehensive income: ₹(82,063) + ₹(72,000) = ₹(154,063)

Earnings Per Share (Face value of ₹2 each)

  • Basic EPS: ₹(0.045)
  • Diluted EPS: ₹(0.045)
  • Paid up equity share capital: ₹14,53,440

Financial Results - Quarter Ended 30th September, 2026 (Unaudited)

Revenue & Expenses (₹ in Hundreds)

  • Total Revenue: ₹6,01,849
  • Total Expenses: ₹6,27,176
  • Net Loss from the period: ₹(25,327)

Tax & Comprehensive Income

  • Deferred tax credit: ₹3,812
  • Total Tax expense: ₹(5,611)
  • Total other comprehensive income: ₹33,031
  • Total comprehensive income: ₹(25,327) + ₹33,031 = ₹7,704

Earnings Per Share

  • Basic EPS: ₹(0.021)
  • Diluted EPS: ₹(0.021)

Balance Sheet Position as at 30th September, 2026 (₹ in Hundreds)

Assets

  • Total Assets: ₹36,66,871 (compared to ₹36,68,641 as at 31st March, 2026)
  • Non-current assets: ₹10,20,385 (Property, plant and equipment: ₹8,06,253; Deferred tax assets: ₹1,51,773; Other non-current assets: ₹62,359)
  • Current assets: ₹26,46,485 (Inventories: ₹10,09,478; Trade receivables: ₹11,48,716; Other financial assets: ₹15,710; Cash and cash equivalents: ₹84; Bank balances other than cash: ₹44,805; Other current assets: ₹4,26,612)

Equity and Liabilities

  • Shareholders' funds: ₹14,75,595 (Equity share capital: ₹14,53,440; Other equity: ₹22,155)
  • Non-current liabilities: ₹1,02,989 (Borrowings: ₹89,125; Provisions: ₹13,864)
  • Current liabilities: ₹20,88,286 (Borrowings: ₹8,91,784; Trade payables: ₹9,73,511; Other current liabilities: ₹2,01,464; Provisions: ₹21,527)

Cash Flow Statement - Half Year Ended 30th September, 2026 (₹ in Hundreds)

Cash Flow from Operating Activities

  • Net Profit/(Loss) before tax: ₹(82,063)
  • Adjustments for: Depreciation ₹44,778, Finance costs ₹38,669, Interest income ₹(513), Sundry balance written back ₹(829), Provision for gratuity and other long-term provisions ₹789
  • Operating profit before working capital changes: ₹801
  • Changes in working capital: ₹42,042
  • Cash generated from operations: ₹43,643
  • Taxes paid (net): ₹(9,811)
  • Net cash from operating activities: ₹33,832

Cash Flow from Investing Activities

  • Purchase of tangible & intangible assets: ₹(45,006)
  • Interest income: ₹543
  • Short-term loans & advances: ₹900
  • Purchase of investments: ₹(150)
  • Fixed deposit purchase/sale: ₹541
  • Net cash used in investing activities: ₹(43,172)

Cash Flow from Financing Activities

  • Proceeds from long-term borrowing: ₹89,125
  • Finance costs: ₹(38,669)
  • Repayment of short-term borrowings (net): ₹(23,622)
  • Net cash from financing activities: ₹26,834

Net Change in Cash

  • Net increase in cash and cash equivalents: ₹11,882
  • Cash and cash equivalents at beginning of year: ₹3,912
  • Cash and cash equivalents at end of period: ₹15,794

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 4th November, 2026.

2. Prepared in accordance with Indian Accounting Standards (IND AS) prescribed under Section 133 of the Companies Act, 2013.

3. Statutory Auditors conducted a limited review of the results as required under Regulation 33 of SEBI (LODR) Regulations, 2015.

4. Quarter ended 30th September, 2026 figures are balancing figures between half-year results and previously published Q1 results.

5. Previous period figures have been reclassified/regrouped/rearranged for comparability.

6. The company operates in a single business segment: Construction & Engineering and related activities.

7. The company operates in a single geographical segment: India.

8. The company has no subsidiary, associate or joint venture.

9. No investor complaints received/pending as on 30th September, 2026.

10. Results available on company website (www.shashijitinfraprojects.com) and BSE website.