Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Audit Opinion:

Clean (Unqualified)

Auditor’s Comment:

Based on our review conducted and procedures performed... nothing has come to our attention that causes us to believe that the accompanying Statement... has not disclosed the information required... or that it contains any material misstatement.

Key Financial Highlights [Figures in ₹000]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹245,127 (QoQ: -13% from ₹281,684; YoY: +4.4% from ₹234,895)
  • Total Income: ₹245,512
  • Profit/(Loss) before Exceptional Items and Tax: (₹8,721) (QoQ: from profit of ₹8,867; YoY: from profit of ₹5,129)
  • Exceptional Items: ₹29,582 (Refer Note 4 - Flood damage to inventory)
  • Profit/(Loss) Before Tax: (₹38,303)
  • Total Tax Expenses: (₹2,431)
  • Profit/(Loss) for the Period: (₹35,872)
  • Total Comprehensive Income: (₹35,204)
  • Earnings Per Share (Basic): (₹1.30)
  • Earnings Per Share (Diluted): (₹1.30)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹526,811 (YoY: +11.2% from ₹473,798)
  • Total Income: ₹527,554
  • Profit/(Loss) before Exceptional Items and Tax: ₹145 (YoY: from profit of ₹11,091)
  • Exceptional Items: ₹29,582
  • Profit/(Loss) Before Tax: (₹29,437)
  • Total Tax Expenses: ₹1,493
  • Profit/(Loss) for the Period: (₹30,930)
  • Total Comprehensive Income: (₹30,234)
  • Earnings Per Share (Basic): (₹1.12)
  • Earnings Per Share (Diluted): (₹1.12)

Expense Breakdown (Quarter Ended September 30, 2026):

  • Cost of Materials Consumed: ₹70,720
  • Changes in Inventories: ₹21,972
  • Other Manufacturing Expenses: ₹59,761
  • Employee Benefits Expense: ₹24,309
  • Finance Costs: ₹17,155
  • Depreciation and Amortisation Expense: ₹24,994
  • Other Expenses: ₹35,322
  • Total Expenses: ₹254,233

Balance Sheet Highlights (As at September 30, 2026):

  • Paid-up Equity Share Capital: ₹275,278 (Face value ₹10 each)
  • Other Equity: ₹725,286 (Decreased from ₹755,521 at March 31, 2026)
  • Cash and Cash Equivalents: ₹626 (Decreased from ₹3,360 at March 31, 2026)
  • Bank Balances other than cash equivalents: ₹0 (Decreased from ₹2,475 at March 31, 2026)
  • Total Borrowings: ₹583,834 (Non-current: ₹325,010; Current: ₹258,824)
  • Total Assets: ₹2,131,994
  • Total Liabilities: ₹1,131,430

Segment-wise Performance:

The Company operates only in one segment, namely Sintered Metal & Auto Components. Disclosure under Ind AS 108 on Segment Reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

Exceptional Item (Note 4): On July 6, 2026, certain inventories were damaged due to ingress of rainwater following heavy rainfall and flooding. The affected inventories are covered under an insurance policy. The Company has recognised an interim loss of ₹29.58 million towards damage to inventories, disclosed as an exceptional item. The final assessment of the loss and amount recoverable under the insurance policy are subject to the surveyor's assessment and claim settlement by Insurance Company.