Financial Performance - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹6,970.59 (vs ₹5,480.14 in Q2 FY2025)
  • Other income: ₹75.41
  • Total Income: ₹7,046.00
  • Profit before tax: ₹664.38 (vs ₹378.96 in Q2 FY2025)
  • Tax expense: ₹165.17 (Current tax: ₹169.83, Deferred tax: ₹(4.66), Prior year tax: ₹0)
  • Profit for the period: ₹499.21 (vs ₹378.96 in Q2 FY2025)
  • Earnings per share (Rs. 2 each): ₹4.46 (vs ₹3.38 in Q2 FY2025)

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹13,067.62 (vs ₹10,455.19 in H1 FY2025)
  • Other income: ₹93.35
  • Total Income: ₹13,160.97
  • Profit before tax: ₹1,174.58 (vs ₹602.47 in H1 FY2025)
  • Tax expense: ₹291.83 (Current tax: ₹310.36, Deferred tax: ₹(17.44), Prior year tax: ₹(1.09))
  • Profit for the period: ₹882.75 (vs ₹602.47 in H1 FY2025)
  • Earnings per share (Rs. 2 each): ₹7.88 (vs ₹5.33 in H1 FY2025)

Financial Performance - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹7,449.16 (vs ₹5,863.32 in Q2 FY2025)
  • Other income: ₹63.90
  • Total Income: ₹7,513.06
  • Profit before tax: ₹670.31 (vs ₹381.75 in Q2 FY2025)
  • Tax expense: ₹170.97 (Current tax: ₹182.59, Deferred tax: ₹(11.62), Prior year tax: ₹0)
  • Profit for the period: ₹499.34 (vs ₹379.01 in Q2 FY2025)
  • Earnings per share (Rs. 2 each): ₹4.46 (vs ₹3.38 in Q2 FY2025)

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹13,913.68 (vs ₹11,213.64 in H1 FY2025)
  • Other income: ₹74.91
  • Total Income: ₹13,988.59
  • Profit before tax: ₹1,183.87 (vs ₹608.26 in H1 FY2025)
  • Tax expense: ₹300.92 (Current tax: ₹329.88, Deferred tax: ₹(27.87), Prior year tax: ₹(1.09))
  • Profit for the period: ₹882.95 (vs ₹602.58 in H1 FY2025)
  • Earnings per share (Rs. 2 each): ₹7.88 (vs ₹5.38 in H1 FY2025)

Subsidiary Information

The consolidated financial results include the results of Stud India (a partnership firm), which is a subsidiary. For the quarter ended September 30, 2026, Stud India reported total income of ₹624.88 lakhs and net profit of ₹12.75 lakhs. For the half year ended September 30, 2026, it reported total income of ₹1,068.74 lakhs and net profit of ₹19.99 lakhs.

Assets and Liabilities (as of September 30, 2026)

Standalone:

  • Total Assets: ₹18,060.51 lakhs
  • Total Equity: ₹6,593.16 lakhs
  • Non-current liabilities: ₹5,504.37 lakhs
  • Current liabilities: ₹5,962.98 lakhs

Consolidated:

  • Total Assets: ₹18,697.89 lakhs
  • Total Equity: ₹6,603.59 lakhs
  • Non-current liabilities: ₹5,529.70 lakhs
  • Current liabilities: ₹6,564.60 lakhs

Cash Flow Statements

Standalone H1 FY2026:

  • Cash from operating activities: ₹1,559.12 lakhs
  • Cash used in investing activities: ₹(297.41) lakhs
  • Cash used in financing activities: ₹(1,172.86) lakhs
  • Net increase in cash: ₹88.85 lakhs

Consolidated H1 FY2026:

  • Cash from operating activities: ₹1,535.63 lakhs
  • Cash used in investing activities: ₹(332.18) lakhs
  • Cash used in financing activities: ₹(1,116.26) lakhs
  • Net increase in cash: ₹87.19 lakhs

Auditor's Review

Lodha & Co. LLP, Chartered Accountants (Firm Registration No: 301051E / E300284), issued limited review reports for both standalone and consolidated financial results. Partner A. M. Hariharan (Membership No. 38323) concluded that nothing came to their attention that causes them to believe the statements contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Business Segment

The company has only one reportable business segment: 'Manufacturing of Industrial Fasteners' in terms of IND AS 108 requirements, with all operations/assets located in India.

Publication

The results along with QR code will be published in newspapers as per Regulation 47(1)(b) of SEBI (LODR) Regulations, 2015. The full format of financial results is available on BSE website (www.bseindia.com) and company website (www.simmondsmarshall.com).