Key Decisions and Financial Results

The Board of Directors approved the Audited Consolidated and Standalone Financial Results for the half-year and financial year ended March 31, 2026. The meeting was held based on the recommendation of the Audit Committee and commenced at 05:30 PM (IST), concluding at 09:30 PM (IST).

Key Financial Figures (Standalone - Rs. in Lakhs)

Income Statement for Year Ended March 31, 2026 (Audited):

  • Revenue from operations: 14,931.17 (PY: 11,389.70)
  • Other income: 11.68 (PY: 125.46)
  • Total Income: 14,942.86 (PY: 11,515.15)
  • Total Expenses: 14,467.30 (PY: 11,134.65)
  • Profit before tax: 471.20 (PY: 374.25)
  • Tax expense: 120.66 (Current Year) | -5.72 (Prior Period) | -1.47 (Deferred)
  • Profit for the period (Net Profit): 357.74 (PY: 280.13)
  • Earnings per share (Basic): ₹10.34 (PY: ₹8.10)
  • Paid-up equity share capital: 346.00 (Face value ₹10/- each)

Income Statement for Half-Year Ended March 31, 2026 (Audited):

  • Revenue from operations: 7,132.26
  • Profit for the period: 254.13
  • Earnings per share (Basic): ₹7.34

Exceptional Items:

  • Current Year (CY): ₹4.35 lakhs professional fees paid for the issue of share warrants.
  • Previous Year (PY): ₹6.25 lakhs stamp duty paid for an increase in authorized capital.

Key Financial Figures (Consolidated - Rs. in Lakhs)

The consolidated results include the financials of a Joint Venture, Shree Maruti & Associates Fire Protection Systems.

Income Statement for Year Ended March 31, 2026 (Audited):

  • Revenue from operations: 14,970.76 (PY: 11,389.70)
  • Profit for the period (Net Profit): 357.74 (PY: 280.13)
  • Earnings per share (Basic): ₹10.34 (PY: ₹8.10)

The financial results of the Joint Venture, which are management-drawn and not audited by S K Jha & Co., reflect total assets of ₹44.28 lakhs and revenue from operations of ₹39.58 lakhs for the year ended March 31, 2026.

Balance Sheet Highlights (Standalone - as of March 31, 2026)

Liabilities:

  • Shareholders' Funds: 3,876.40
  • Non-current liabilities: 29.63 (Long-term borrowings), 413.16 (Deferred tax liabilities), 11.98 (Other Long term liabilities)
  • Current liabilities: 2,020.62 (Trade payables), 177.55 (Other current liabilities), 137.53 (Short-term provisions)
  • Total Liabilities: 6,566.97

Assets:

  • Non-current assets: 107.12 (Tangible assets), 124.29 (Intangible assets), 632.50 (Capital work-in-progress), 1.57, 5.38 (Deferred tax assets), 41.53 (Other non-current assets)
  • Current assets: 1,716.24 (Inventories), 3,165.13 (Trade receivables), 286.59 (Cash and bank balances), 232.81 (Short-term loans and advances), 253.81 (Other current assets)
  • Total Assets: 6,566.97

Cash Flow Statement (Standalone - for Year Ended March 31, 2026)

  • Net Cash from Operating Activities: 252.85 (PY: -448.95)
  • Net Cash used in Investing Activities: -811.39 (PY: -3.01)
  • Net Cash from Financing Activities: 780.86 (PY: 273.90)
  • Key financing inflows: Proceeds from Share Warrants: ₹1,225.00 lakhs
  • Net increase in Cash and Equivalents: 222.33
  • Cash and Equivalents at end of period: 264.23 (PY: 41.90)

Notes to Financial Results

  • The operations are considered a single segment.
  • Figures for previous periods have been re-grouped/rearranged/re-classified where necessary.
  • The Financial Results are prepared in accordance with the Companies (Accounting Standards) Rules, 2015.
  • The figures for the half-year ended March 31 are balancing figures between the audited full-year and unaudited six-month figures.