Board Meeting Details

The Board of Directors meeting was held on November 5, 2026, commencing at 10:00 a.m. and concluding at 8:00 p.m. The Board considered and approved:

  • The Un-audited Financial Results for the quarter & half-year ended September 30, 2026
  • Limited Review Report on Un-audited Financial Results for the quarter & half-year ended September 30, 2026

Financial Results Overview (₹ in Lakh)

Statement of Assets and Liabilities (As at 30/09/2026 vs 31/03/2026)

Total Assets: ₹1,476.64 (Previous: ₹1,414.94)

Non-current assets: ₹792.21 (Previous: ₹719.28)

  • Property, plant and equipment: ₹438.56 (Previous: ₹412.83)
  • Goodwill: ₹27.11 (Previous: ₹27.11)
  • Financial Assets:
  • Investment: ₹2.04 (Previous: ₹1.58)
  • Loans: ₹207.75 (Previous: ₹207.75)
  • Other Financial Assets: ₹106.98 (Previous: ₹59.46)
  • Deferred tax assets (net): ₹6.33 (Previous: ₹7.11)
  • Other Non-current assets: ₹3.45 (Previous: ₹3.45)

Current assets: ₹684.43 (Previous: ₹695.65)

  • Inventories: ₹467.72 (Previous: ₹400.16)
  • Financial assets:
  • Trade receivables: ₹76.36 (Previous: ₹78.34)
  • Cash and cash equivalents: ₹69.83 (Previous: ₹78.75)
  • Bank Balances other than cash: ₹27.99 (Previous: ₹112.09)
  • Short term loans: ₹6.44 (Previous: ₹5.72)
  • Other Financial Assets: ₹2.75 (Previous: ₹1.24)
  • Other current assets: ₹33.34 (Previous: ₹19.35)

Equity and Liabilities

Total Equity: ₹1,299.86 (Previous: ₹1,276.24)

  • Equity share capital: ₹329.88 (Previous: ₹329.88)
  • Other equity: ₹969.97 (Previous: ₹946.36)

Non-current liabilities: ₹75.07 (Previous: ₹34.08)

  • Financial liabilities: ₹2.00 (Previous: ₹2.00)
  • Provisions: ₹73.07 (Previous: ₹32.08)

Current liabilities: ₹101.71 (Previous: ₹104.62)

  • Financial liabilities:
  • Trade payable:
  • Outstanding dues of micro & small Enterprises: ₹2.39 (Previous: ₹6.17)
  • Outstanding dues other than micro & small Enterprises: ₹25.01 (Previous: ₹30.07)
  • Other current liabilities: ₹38.28 (Previous: ₹52.62)
  • Provisions: ₹36.03 (Previous: ₹15.76)

Statement of Profit and Loss (₹ in Lakh)

Quarter Ended September 30, 2026

  • Revenue from Operations: ₹243.51
  • Other Income: ₹6.63
  • Total Revenue: ₹250.15
  • Total Expenses: ₹249.43
  • Cost of materials consumed: ₹201.15
  • Changes in inventories: (₹40.44)
  • Employee benefits expense: ₹50.17
  • Finance costs: ₹0.14
  • Depreciation and amortization: ₹7.05
  • Other expenses: ₹31.37
  • Profit before tax: ₹0.71
  • Tax expenses: ₹0.09 (Deferred tax: ₹0.10, Prior Period tax: -₹0.01)
  • Profit After Tax: ₹0.62
  • Total Comprehensive Income: ₹0.69
  • EPS (Basic & Diluted): ₹0.02

Half Year Ended September 30, 2026

  • Revenue from Operations: ₹486.62
  • Other Income: ₹11.53
  • Total Revenue: ₹498.15
  • Total Expenses: ₹474.03
  • Cost of materials consumed: ₹337.00
  • Changes in inventories: (₹30.62)
  • Employee benefits expense: ₹95.17
  • Finance costs: ₹0.28
  • Depreciation and amortization: ₹13.91
  • Other expenses: ₹58.27
  • Profit before tax: ₹24.12
  • Tax expenses: ₹0.78 (Deferred tax: ₹0.78)
  • Profit After Tax: ₹23.34
  • Total Comprehensive Income: ₹23.61
  • EPS (Basic & Diluted): ₹0.70

Comparative Figures

Quarter Ended September 30, 2025: PAT (₹29.36) lakh

Half Year Ended September 30, 2025: PAT (₹48.57) lakh

Year Ended March 31, 2026: PAT (₹62.06) lakh

Statement of Cash Flows (Half Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: (₹10.95) lakh
  • Net Cash Flow from Investing Activities: ₹2.31 lakh
  • Net Cash Flow from Financing Activities: (₹0.28) lakh
  • Net Decrease in cash and cash equivalents: (₹8.92) lakh
  • Cash and cash equivalents at opening: ₹78.75 lakh
  • Cash and cash equivalents at closing: ₹69.83 lakh

Limited Review Report

Chandak Agarwal & Co., Chartered Accountants (FRN: 135067W) issued a limited review report stating that nothing has come to their attention that causes them to believe that the unaudited financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Additional Information

  • The company is engaged in manufacturing of Steel Wire Ropes and Wire Rope Allied Products
  • Previous period figures have been regrouped or rearranged where necessary
  • The financial results were reviewed by the Audit Committee and taken on record by the Board
  • Paid-up equity share capital: ₹331.15 lakh (face value ₹10/- per share)
  • Company registered as MSME (UDYAM-MH-18-0004183)