Standalone Financial Performance (Q2 FY27)

Income Statement Highlights (₹ in lakhs):

  • Total Income: ₹112.53 lakhs (Q2 FY27) vs ₹90.03 lakhs (Q1 FY27) vs ₹41.41 lakhs (Q2 FY26)
  • Revenue from Operations: ₹5 lakhs
  • Other Income: ₹112.53 lakhs
  • Total Expenses: ₹33.78 lakhs
  • Employee Benefit Expenses: ₹26.38 lakhs
  • Finance Cost: ₹0.01 lakhs
  • Other Expenses: ₹7.39 lakhs
  • Profit Before Tax: ₹78.75 lakhs
  • Tax Expenses: ₹23.64 lakhs
  • Current Tax: ₹19.82 lakhs
  • Short/(Excess) Tax Provision for earlier years: ₹3.82 lakhs
  • Net Profit for Period: ₹55.11 lakhs
  • Earnings Per Share: Basic ₹0.30, Diluted ₹0.30

Half-Yearly Standalone Performance (₹ in lakhs):

  • Total Income: ₹202.56 lakhs (H1 FY27) vs ₹80.82 lakhs (H1 FY26)
  • Net Profit: ₹95.68 lakhs (H1 FY27) vs ₹15.56 lakhs (H1 FY26)

Standalone Balance Sheet (as of September 30, 2026, ₹ in lakhs):

  • Total Assets: ₹9,317.10
  • Non-Current Assets: ₹2,744.60
  • Current Assets: ₹6,572.50
  • Cash and Cash Equivalents: ₹6.28
  • Loans: ₹6,556.78
  • Other Current Assets: ₹9.44
  • Total Equity: ₹9,291.25
  • Equity Share Capital: ₹1,807.00
  • Other Equity: ₹7,484.25
  • Current Liabilities: ₹25.85
  • Other Financial Liabilities: ₹10.12
  • Provisions: ₹2.52
  • Current Tax Liabilities: ₹13.21

Consolidated Financial Performance (Q2 FY27)

Income Statement Highlights (₹ in lakhs):

  • Total Income: ₹3,504.37 lakhs (Q2 FY27) vs ₹3,125.46 lakhs (Q1 FY27) vs ₹3,417.38 lakhs (Q2 FY26)
  • Revenue from Operations: ₹3,478.37 lakhs
  • Other Income: ₹26.00 lakhs
  • Total Expenses: ₹2,661.32 lakhs
  • Cost of Material Consumed: ₹2,953.02 lakhs
  • Changes in Inventories: ₹(1,159.35) lakhs
  • Employee Benefit Expenses: ₹385.63 lakhs
  • Finance Cost: ₹179.22 lakhs
  • Depreciation & Amortization: ₹46.51 lakhs
  • Other Expenses: ₹256.29 lakhs
  • Profit Before Tax: ₹842.60 lakhs
  • Tax Expenses: ₹256.78 lakhs
  • Current Tax: ₹241.32 lakhs
  • Short/(Excess) Tax Provision: ₹0.99 lakhs
  • Deferred Tax: ₹14.47 lakhs
  • Net Profit for Period: ₹585.82 lakhs
  • Earnings Per Share: Basic ₹3.24, Diluted ₹3.24

Half-Yearly Consolidated Performance (₹ in lakhs):

  • Total Income: ₹6,629.83 lakhs (H1 FY27) vs ₹6,141.70 lakhs (H1 FY26)
  • Net Profit: ₹966.49 lakhs (H1 FY27) vs ₹870.29 lakhs (H1 FY26)

Consolidated Balance Sheet (as of September 30, 2026, ₹ in lakhs):

  • Total Assets: ₹35,206.65
  • Non-Current Assets: ₹10,923.09
  • Property, Plant & Equipment: ₹2,770.45
  • Capital Work-in-Progress: ₹5,576.78
  • Right-of-Use Assets: ₹859.41
  • Intangible Assets: ₹26.52
  • Goodwill: ₹6.76
  • Investments: ₹302.47
  • Other Financial Assets: ₹1,366.89
  • Deferred Tax Assets: ₹13.81
  • Current Assets: ₹24,283.56
  • Inventories: ₹12,426.90
  • Trade Receivables: ₹2,339.80
  • Cash and Cash Equivalents: ₹65.70
  • Bank Balances: ₹981.55
  • Other Current Assets: ₹8,468.69
  • Current Tax Assets: ₹0.92
  • Total Equity: ₹13,031.14
  • Equity Share Capital: ₹1,807.00
  • Other Equity: ₹11,224.14
  • Non-Current Liabilities: ₹6,611.81
  • Borrowings: ₹6,171.95
  • Lease Liabilities: ₹103.35
  • Provisions: ₹100.85
  • Deferred Tax Liabilities: ₹235.66
  • Current Liabilities: ₹15,563.70
  • Borrowings: ₹4,897.08
  • Lease Liabilities: ₹0.08
  • Trade Payables: ₹2,922.81
  • Other Financial Liabilities: ₹7,223.09
  • Other Current Liabilities: ₹30.85
  • Provisions: ₹144.23
  • Current Tax Liabilities: ₹345.56

Subsidiary Information

The consolidated results include:

1. Sai Machine Tools Private Limited (Wholly Owned Subsidiary w.e.f. March 26, 2025)

2. Chemerix Life Science Private Limited (Wholly Owned Step-down Subsidiary w.e.f. March 26, 2025)

Audit and Compliance Details

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory Auditors Anil Kamal Garg & Company conducted limited reviews of both standalone and consolidated results
  • The auditors issued clean review reports stating nothing came to their attention causing belief of material misstatement
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

Capital Structure

  • Paid-up Equity Share Capital: ₹1,807.00 lakhs
  • Face Value per Equity Share: ₹10.00

Cash Flow Highlights (H1 FY27, ₹ in lakhs)

Standalone:

  • Net Cash Used in Operating Activities: ₹(196.76)
  • Net Cash From Investing Activities: ₹202.56
  • Closing Cash Balance: ₹6.28

Consolidated:

  • Net Cash From Operating Activities: ₹1,218.09
  • Net Cash Used in Investing Activities: ₹(3,903.51)
  • Net Cash From Financing Activities: ₹2,623.71
  • Closing Cash Balance: ₹65.70