Revenue from operations: ₹614.44 lakh (decreased from ₹659.19 lakh in Q2 FY26)
Other income: ₹5.20 lakh (increased from ₹2.85 lakh in Q2 FY26)
Total revenue: ₹619.64 lakh (decreased from ₹662.04 lakh in Q2 FY26)
Profit before tax: ₹151.44 lakh (decreased from ₹175.82 lakh in Q2 FY26)
Tax expense: ₹40.32 lakh (decreased from ₹44.24 lakh in Q2 FY26)
Net profit: ₹111.12 lakh (decreased from ₹131.58 lakh in Q2 FY26)
Basic EPS: ₹2.96 (decreased from ₹3.66 in Q2 FY26)
Diluted EPS: ₹2.85 (decreased from ₹3.66 in Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26)
Revenue from operations: ₹1104.11 lakh (decreased from ₹1193.49 lakh in H1 FY26)
Other income: ₹7.71 lakh (increased from ₹5.04 lakh in H1 FY26)
Total revenue: ₹1111.82 lakh (decreased from ₹1198.53 lakh in H1 FY26)
Profit before tax: ₹253.41 lakh (decreased from ₹265.37 lakh in H1 FY26)
Tax expense: ₹65.98 lakh (decreased from ₹66.79 lakh in H1 FY26)
Net profit: ₹187.43 lakh (decreased from ₹198.58 lakh in H1 FY26)
Basic EPS: ₹5.00 (decreased from ₹5.52 in H1 FY26)
Diluted EPS: ₹4.81 (decreased from ₹5.52 in H1 FY26)
Expense Breakdown (H1 FY27)
Cost of materials consumed: ₹349.47 lakh
Employee benefits expense: ₹232.51 lakh
Finance costs: ₹5.43 lakh
Depreciation and amortization: ₹34.96 lakh
Other expenses: ₹233.91 lakh
Shareholding Pattern (as of 30th September 2026)
Paid-up equity share capital: ₹374.97 lakh (face value ₹10 per share)
Public shareholding: 63.56% (2,383,172 shares)
Promoter & promoter group shareholding: 36.44%
Pledged/encumbered: 3.44% (128,965 shares)
Non-encumbered: 33.00% (1,237,563 shares)
Assets and Liabilities (Standalone as at 30th September 2026)
Total assets: ₹2,611.60 lakh
Non-current assets: ₹668.84 lakh
Property, plant and equipment: ₹402.52 lakh
Capital work-in-progress: ₹82.08 lakh
Investments: ₹64.24 lakh
Current assets: ₹1,942.76 lakh
Inventories: ₹450.24 lakh
Trade receivables: ₹1,098.73 lakh
Cash and cash equivalents: ₹21.40 lakh
Bank balances: ₹115.30 lakh
Total equity: ₹1,996.75 lakh
Non-current liabilities: ₹23.02 lakh
Current liabilities: ₹591.83 lakh
Borrowings: ₹53.32 lakh
Trade payables: ₹169.65 lakh
Cash Flow Statement (Standalone H1 FY27)
Net cash from operating activities: ₹241.18 lakh
Net cash used in investing activities: ₹(101.59) lakh
Net cash used in financing activities: ₹(195.10) lakh
Net decrease in cash and cash equivalents: ₹(55.51) lakh
Opening cash balance: ₹76.91 lakh
Closing cash balance: ₹21.40 lakh
Consolidated Results
Q2 FY27 net profit: ₹111.75 lakh
H1 FY27 net profit: ₹187.34 lakh
Subsidiary Shree Coratomic Limited contributed minimal revenue (₹0.17 lakh in Q2, ₹0.34 lakh in H1) with net losses (₹0.46 lakh in Q2, ₹1.04 lakh in H1)
Total assets of subsidiary: ₹66.41 lakh as at 30th September 2026
Approval and Review Process
Results reviewed by Audit Committee and approved by Board of Directors on 13th November 2026
Limited review conducted by Agarwal Patel and Sinhal (formerly Bharat Kumar Agarwal and Co.), Statutory Auditors
Auditors issued unmodified opinion on both standalone and consolidated results
Additional Information
Company operates in single segment: "Life Saving Devices"
No investor complaints pending or received during the quarter
No exceptional or extraordinary items reported
Figures for previous periods have been regrouped/reclassified where necessary
