Key Dates and Events

  • Board Meeting Date: May 30, 2026 (Saturday)
  • Meeting Time: 02:00 PM to 04:20 PM
  • Financial Period: Half year and year ended March 31, 2026
  • Trading Window Closure: April 1, 2026 to 48 hours after results declaration
  • IPO Date: May 5-7, 2025; Listing Date: May 12, 2025

Financial Performance (Year Ended March 31, 2026)

  • Revenue from Operations: ₹723.05 crore (Previous Year: ₹712.34 crore)
  • Other Income: ₹34.51 crore (Previous Year: ₹1.35 crore)
  • Total Income: ₹757.56 crore (Previous Year: ₹713.69 crore)
  • Total Expenses: ₹680.75 crore (Previous Year: ₹648.66 crore)
  • Profit Before Tax: ₹76.82 crore (Previous Year: ₹65.02 crore)
  • Tax Expense: ₹8.15 crore (Previous Year: ₹14.56 crore)
  • Net Profit: ₹68.67 crore (Previous Year: ₹50.07 crore)
  • Basic EPS: ₹11.50 (Previous Year: ₹11.76)
  • Diluted EPS: ₹11.50 (Previous Year: ₹11.76)
  • Paid-up Equity Share Capital: ₹59.74 crore (Face Value ₹10 each)

Half-Yearly Financial Performance (H2 FY26)

  • Revenue from Operations: ₹514.23 crore
  • Other Income: ₹29.14 crore
  • Total Income: ₹543.37 crore
  • Total Expenses: ₹482.94 crore
  • Profit Before Tax: ₹60.42 crore
  • Tax Expense: ₹5.17 crore
  • Net Profit: ₹55.26 crore
  • Basic EPS: ₹9.25
  • Diluted EPS: ₹9.25

Balance Sheet Position (as at March 31, 2026)

  • Total Assets: ₹627.72 crore
  • Non-Current Assets: ₹224.08 crore (Property, Plant & Equipment: ₹218.80 crore, Capital Work-in-Progress: ₹3.56 lakhs)
  • Current Assets: ₹403.64 crore (Inventories: ₹214.43 crore, Trade Receivables: ₹40.64 crore, Cash and Bank Balance: ₹92.35 crore)
  • Long-term Borrowings: ₹72.70 crore
  • Current Liabilities: ₹111.13 crore (Trade Payables)
  • Reserves: ₹350.13 crore

Cash Flow Statement (Year Ended March 31, 2026)

  • Cash from Operating Activities: ₹93.54 crore
  • Cash used in Investing Activities: ₹(199.40) crore
  • Cash from Financing Activities: ₹192.33 crore
  • Net Increase in Cash: ₹86.47 crore
  • Cash at Beginning: ₹5.88 crore
  • Cash at End: ₹92.35 crore
  • Cash Composition: Cash-in-Hand ₹0.06 crore, Current Accounts ₹1.24 crore, Fixed Deposits ₹91.01 crore

IPO Fund Utilization Details

  • Total IPO Proceeds: ₹1,697.65 lakhs
  • Utilized Amount as of March 31, 2026: ₹665.52 lakhs
  • Unutilized Balance: ₹1,032.13 lakhs (parked in Fixed Deposits & Bank Accounts)

Utilization Breakdown:

1. Manufacturing Facility Setup: ₹542.78 lakhs allocated, ₹356.24 lakhs utilized (₹186.54 lakhs unutilized)

  • Original object: Plot No. 15, Ecotech X, Greater Noida
  • Modified object: Plot No R 11A, IITGN, Greater Noida (approved by Board and Shareholders)

2. Machinery Acquisition: ₹951.00 lakhs allocated, ₹118.00 lakhs utilized (₹833.00 lakhs unutilized)

  • Note: ₹118 lakhs used for machinery at existing plant instead of new manufacturing facility

3. General Corporate Purpose: ₹49.85 lakhs allocated and fully utilized

4. IPO Related Expenses: ₹154.02 lakhs allocated, ₹141.43 lakhs utilized (₹12.59 lakhs unutilized)

Auditor's Emphasis of Matter

1. Trade Receivables, Trade Payables, Loans and Advances are subject to confirmation

2. Change in IPO project site from Plot 15, Ecotech X to R 11A, DMIC IITGN, Greater Noida

3. IPO funds not wholly applied for stated purposes - ₹118 lakhs used for machinery at existing plant instead of new facility