Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Submission of Unaudited Financial Results under Regulation 33 of SEBI (LODR) Regulations, 2015

Date of Board Meeting / Approval: Saturday, 14th November 2026

Audit Opinion: Unmodified Limited Review Report (Clean)

Auditor’s Comment: The statutory auditors, SMAK & Co., issued a limited review report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [₹ in Lacs]

Standalone Results:

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹33,409.09 (vs ₹30,650.90 in Q2 FY26, +9.0% YoY)
  • Total Income: ₹33,449.54
  • Net Profit: ₹756.01 (vs ₹346.54 in Q2 FY26, +118.1% YoY)
  • EPS: ₹2.44 (Basic & Diluted)

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹64,011.87 (vs ₹56,602.98 in H1 FY26, +13.1% YoY)
  • Total Income: ₹64,125.12
  • Net Profit: ₹1,561.11 (vs ₹415.24 in H1 FY26, +275.9% YoY)
  • EPS: ₹5.18 (Basic & Diluted)

Other Equity: ₹23,168.20 (As at 30th September 2026)

Cash and Cash Equivalents: ₹28.55 (As at 30th September 2026)

Debt:

  • Non-Current Borrowings: ₹11,112.16
  • Current Borrowings: ₹35,242.80
  • Total Debt: ₹46,354.96

Consolidated Results:

Not Specified

Segment-wise Performance [₹ in Lacs]:

Quarter Ended 30th September 2026:

  • Manufacturing Segment: Revenue: ₹13,224.87; Segment Result: ₹2,445.89
  • Windmill Segment: Revenue: ₹45.41; Segment Result: ₹19.96
  • Trading Segment: Revenue: ₹20,138.81; Segment Result: ₹362.84

Half Year Ended 30th September 2026:

  • Manufacturing Segment: Revenue: ₹24,077.59; Segment Result: ₹4,751.92
  • Windmill Segment: Revenue: ₹86.65; Segment Result: ₹35.37
  • Trading Segment: Revenue: ₹39,847.63; Segment Result: ₹711.90

Corporate Actions:

Not Specified

Other Significant Information:

Statement of Assets and Liabilities (As at 30th September 2026):

  • Total Assets: ₹98,372.97
  • Total Equity: ₹26,111.90
  • Total Liabilities: ₹72,261.07

Cash Flow Statement (H1 FY27):

  • Net Cash Flow from Operating Activities: ₹5,528.30
  • Net Cash Flow from Investing Activities: (₹2,566.90)
  • Net Cash Flow from Financing Activities: (₹2,960.68)
  • Net Increase in Cash: ₹0.73

Entities included/excluded in consolidation: Not Specified

Exceptional items or one-time adjustments: The prior period exceptional item of ₹499.37 lacs (fire loss) was noted but does not impact the current period results.

Any change in accounting policy: Not Specified

Any forward-looking guidance or management outlook: Not Specified