Key Financial Results (Quarter ended 30th June, 2026)

Financial Performance (₹ in Lakhs):

  • Revenue from operations: 13,460.71
  • Other Income: 717.62
  • Total Income: 14,178.34
  • Cost of materials consumed: 9,166.43
  • Changes in inventories of finished goods and work-in-progress: 631.04
  • Employee benefits expense: 573.26
  • Finance Costs: 9.92
  • Depreciation and amortisation expense: 105.75
  • Other expenses: 884.46
  • Total expenses: 11,370.86
  • Profit before tax: 2,807.47
  • Current tax: 676.49
  • Deferred tax: 44.50
  • Total tax expenses: 720.99
  • Net Profit for the period: 2,086.48
  • Other Comprehensive Income (net of taxes): 3.94
  • Total Comprehensive Income for the period: 2,090.42

Comparative Figures (₹ in Lakhs):

  • Quarter ended 30th June, 2025: Net Profit was 4,149.42; Total Income was 16,298.04
  • Quarter ended 31st March, 2026: Net Profit was 2,839.16; Total Income was 15,831.65
  • Year ended 31st March, 2026: Net Profit was 15,816.11; Total Income was 67,798.61

Earnings Per Share (EPS) (of ₹10/- each, not annualised):

  • Basic EPS: 18.24 (Q1 FY2027) vs. 36.27 (Q1 FY2026)
  • Diluted EPS: 18.24 (Q1 FY2027) vs. 36.27 (Q1 FY2026)

Capital Structure:

  • Paid up Equity Share Capital: ₹1,144.02 Lakhs (11,440,200 shares of ₹10/- each)
  • Other Equity: ₹47,940.58 Lakhs (as of 31st March, 2026)

Dates and Parties Involved

  • Board Meeting Date: Tuesday, 11th August, 2026
  • Meeting Time: Commenced at 4:00 P.M. and concluded at 05:00 P.M.
  • Reporting Period: Quarter ended 30th June, 2026
  • Statutory Auditors: CNK & Associates LLP (Firm Registration No: 101961W/W-100036)
  • Review Report Signatory: Rachit Sheth, Partner (Membership No: 158289)
  • Company Signatory: Vishnupriya Civichan, Company Secretary & Compliance Officer
  • Managing Director: Alay Shah (DIN: 00263538)

Regulatory and Accounting Framework

  • Prepared pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015.
  • Financial results prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting".
  • Reviewed by auditors under Standard on Review Engagements (SRE) 2410.
  • The Limited Review Report issued by the Statutory Auditors is enclosed as Annexure A.

Additional Notes from Financial Statements

1. The results were reviewed by Statutory Auditors, recommended by the Audit Committee, and approved by the Board of Directors.

2. The Company operates in a single segment: Transformers & Parts.

3. Figures for the quarter ended 31st March, 2026 are balancing figures between the audited full-year results and year-to-date unaudited figures up to the 3rd quarter ended 31st December, 2025.

4. Previous period figures have been regrouped/reclassified where necessary to conform to current period presentation.