Key Financial Figures (Quarter Ended September 30, 2026)

Income Statement (₹ in Lakhs)

  • Total Income: ₹82,703.57 (compared to ₹62,739.12 in Q2 FY2026)
  • Cost of Materials Consumed: ₹65,221.89
  • Employee Benefits Expenses: ₹3,933.72
  • Finance Cost: ₹2,358.28
  • Power & Fuel: ₹3,869.81
  • Profit Before Tax: ₹10,220.40
  • Tax Expense: ₹584.20 (Current Tax: ₹584.20, Deferred Tax: ₹-1.15)
  • Profit After Tax: ₹9,636.12 (compared to ₹7,597.40 in Q2 FY2026)
  • Earnings Per Share (EPS): ₹7.58 (compared to ₹5.98 in Q2 FY2026)

Half-Year Financial Performance (April-September 2026)

  • Total Income: ₹148,787.15
  • Profit Before Tax: ₹23,186.52
  • Tax Expense: ₹9,394.14 (Current Tax: ₹5,842.00, Deferred Tax: ₹-274.00, Tax Adjustment: ₹46.48)
  • Profit After Tax: ₹13,792.38
  • EPS: ₹10.85

Balance Sheet Position (as of September 30, 2026)

Assets (₹ in Lakhs)

  • Property, Plant & Equipment: ₹65,278.22
  • Capital Work-in-Progress: ₹11,771.16
  • Right of Use Asset: ₹5,626.24
  • Inventories: ₹45,243.83
  • Trade Receivables: ₹47,346.92
  • Cash and Cash Equivalents: ₹5,213.44

Liabilities (₹ in Lakhs)

  • Equity Share Capital: ₹1,286.80
  • Non-Current Borrowings: ₹29,494.04
  • Lease Liabilities (Non-Current): ₹929.51
  • Current Borrowings: ₹25,025.10

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Cash from Operating Activities: ₹19,685.91
  • Cash Used in Investing Activities: ₹-20,861.72 (primarily purchase of property, plant and equipment)
  • Cash from Financing Activities: ₹6,754.84
  • Net Increase in Cash: ₹5,146.12
  • Cash at Beginning: ₹67.32
  • Cash at End: ₹5,213.44

Significant Accounting Policy Change

The company revised its estimate of useful life for certain assets from 7.50 years to 10 years (on triple shift basis) based on technical evaluation. This change was applied prospectively from July 1, 2026, resulting in a lower depreciation charge of ₹802.40 lakhs for the quarter and half-year ended September 30, 2026.

Auditor Review

The financial results were subjected to limited review by statutory auditors SCV & Co. LLP, who confirmed that nothing came to their attention suggesting material misstatement or non-compliance with disclosure requirements.