Standalone Financial Performance (₹ in Lakhs)

Quarter Ended 30th Sep 2026 (Unaudited)

  • Revenue from Operations: ₹504.90
  • Other Income: ₹7.29
  • Total Income: ₹512.19
  • Total Expenses: ₹397.14
  • Profit Before Tax: ₹115.05
  • Net Profit for the Period: ₹115.05
  • Basic & Diluted EPS: ₹0.83

Quarter Ended 30th June 2026 (Unaudited)

  • Revenue from Operations: ₹508.74
  • Other Income: ₹7.04
  • Total Income: ₹515.78
  • Total Expenses: ₹448.93
  • Profit Before Tax: ₹66.85
  • Net Profit for the Period: ₹66.85
  • Basic & Diluted EPS: ₹0.48

Quarter Ended 30th Sep 2025 (Unaudited)

  • Revenue from Operations: ₹271.77
  • Other Income: ₹7.10
  • Total Income: ₹278.87
  • Total Expenses: ₹249.97
  • Profit Before Tax: ₹28.90
  • Net Profit for the Period: ₹28.90
  • Basic & Diluted EPS: ₹0.21

Half Year Ended 30th Sep 2026 (Unaudited)

  • Revenue from Operations: ₹1,013.64
  • Other Income: ₹14.33
  • Total Income: ₹1,027.97
  • Total Expenses: ₹846.08
  • Profit Before Tax: ₹181.90
  • Net Profit for the Period: ₹181.90
  • Basic & Diluted EPS: ₹1.31

Half Year Ended 30th Sep 2025 (Unaudited)

  • Revenue from Operations: ₹734.63
  • Other Income: ₹14.11
  • Total Income: ₹748.75
  • Total Expenses: ₹664.95
  • Profit Before Tax: ₹83.80
  • Net Profit for the Period: ₹83.80
  • Basic & Diluted EPS: ₹0.61

Year Ended 31st March 2026 (Audited)

  • Revenue from Operations: ₹1,301.43
  • Other Income: ₹33.67
  • Total Income: ₹1,335.11
  • Total Expenses: ₹1,201.94
  • Profit Before Tax: ₹133.16
  • Tax Expense: ₹34.65 (Current Tax: ₹34.50; Income Tax paid for earlier year: ₹0.15; Deferred Tax: ₹(9.74))
  • Net Profit for the Period: ₹108.26
  • Other Comprehensive Income: ₹(3,933.05)
  • Total Comprehensive Income: ₹(3,824.79)
  • Basic & Diluted EPS: ₹0.78

Standalone Balance Sheet (₹ in Lakhs)

As at 30th September 2026 (Unaudited)

  • Total Assets: ₹7,464.49
  • Non-Current Assets: ₹6,339.37 (Property, Plant & Equipment: ₹252.68; Investments: ₹6,052.60; Others: ₹2.95; Non-Current Tax Assets: ₹31.15)
  • Current Assets: ₹1,125.11 (Inventories: ₹121.46; Trade Receivables: ₹301.01; Cash & Cash Equivalents: ₹4.99; Bank Balances: ₹598.48; Loans: ₹8.97; Current Tax Asset: ₹36.94; Other Current Assets: ₹53.25)
  • Total Equity: ₹7,125.30 (Equity Share Capital: ₹1,385.00; Other Equity: ₹5,740.30)
  • Total Liabilities: ₹339.19
  • Non-Current Liabilities: ₹22.02 (Provisions: ₹22.02)
  • Current Liabilities: ₹317.17 (Trade Payables: ₹253.33; Other Financial Liabilities: ₹13.97; Other Current Liabilities: ₹6.89; Provisions: ₹8.48; Current Tax Liabilities: ₹34.50)

As at 31st March 2026 (Audited)

  • Total Assets: ₹7,374.65
  • Non-Current Assets: ₹6,304.37
  • Current Assets: ₹1,070.28
  • Total Equity: ₹6,943.40
  • Total Liabilities: ₹431.25

Standalone Cash Flow (H1 Ended 30th Sep 2026, ₹ in Lakhs)

  • Cash from Operating Activities: ₹114.30
  • Cash from Investing Activities: ₹(95.91)
  • Cash from Financing Activities: ₹(23.32)
  • Net Decrease in Cash: ₹(4.93)
  • Cash at Beginning: ₹9.92
  • Cash at Closing: ₹4.99

Consolidated Financial Performance (₹ in Lakhs)

Quarter Ended 30th Sep 2026 (Unaudited)

  • Revenue from Operations: ₹1,456.64
  • Other Income: ₹17.84
  • Total Income: ₹1,474.48
  • Total Expenses: ₹1,281.37
  • Profit Before Tax: ₹193.11
  • Net Profit for the Period: ₹193.11
  • Profit Attributable to Owners: ₹154.86
  • Profit Attributable to Non-Controlling Interests: ₹38.25
  • Basic & Diluted EPS: ₹1.12

Quarter Ended 30th June 2026 (Unaudited)

  • Revenue from Operations: ₹1,963.04
  • Other Income: ₹17.06
  • Total Income: ₹1,980.10
  • Profit Before Tax: ₹113.57
  • Net Profit for the Period: ₹113.57
  • Profit Attributable to Owners: ₹90.68
  • Profit Attributable to Non-Controlling Interests: ₹22.89
  • Basic & Diluted EPS: ₹0.65

Quarter Ended 30th Sep 2025 (Unaudited)

  • Revenue from Operations: ₹704.35
  • Other Income: ₹12.16
  • Total Income: ₹716.51
  • Profit Before Tax: ₹7.94
  • Net Profit for the Period: ₹7.94
  • Profit Attributable to Owners: ₹18.21
  • Profit Attributable to Non-Controlling Interests: ₹(10.27)
  • Basic & Diluted EPS: ₹0.13

Half Year Ended 30th Sep 2026 (Unaudited)

  • Revenue from Operations: ₹3,419.68
  • Other Income: ₹34.90
  • Total Income: ₹3,454.58
  • Total Expenses: ₹3,147.89
  • Profit Before Tax: ₹306.68
  • Net Profit for the Period: ₹306.68
  • Profit Attributable to Owners: ₹245.54
  • Profit Attributable to Non-Controlling Interests: ₹61.14
  • Basic & Diluted EPS: ₹1.77

Half Year Ended 30th Sep 2025 (Unaudited)

  • Revenue from Operations: ₹2,507.29
  • Other Income: ₹26.86
  • Total Income: ₹2,534.15
  • Profit Before Tax: ₹161.74
  • Net Profit for the Period: ₹161.74
  • Profit Attributable to Owners: ₹123.55
  • Profit Attributable to Non-Controlling Interests: ₹38.19
  • Basic & Diluted EPS: ₹0.89

Year Ended 31st March 2026 (Audited)

  • Revenue from Operations: ₹4,043.39
  • Other Income: ₹57.30
  • Total Income: ₹4,100.69
  • Total Expenses: ₹3,884.87
  • Profit Before Tax: ₹215.83
  • Tax Expense: ₹38.85 (Current Tax: ₹48.61; Income Tax paid for earlier year: ₹0.15; Deferred Tax: ₹(12.90); MAT Credit Entitlement: ₹2.99)
  • Net Profit for the Period: ₹176.98
  • Other Comprehensive Income: ₹(7,732.84)
  • Total Comprehensive Income: ₹(7,555.86)
  • Profit Attributable to Owners: ₹136.47
  • Profit Attributable to Non-Controlling Interests: ₹40.51
  • Basic & Diluted EPS: ₹0.99

Consolidated Balance Sheet (₹ in Lakhs)

As at 30th September 2026 (Audited)

  • Total Assets: ₹9,165.86
  • Non-Current Assets: ₹6,764.60 (Property, Plant & Equipment: ₹718.45; Financial Assets: ₹5,950.59; Non-Current Tax Assets: ₹31.33; Deferred Tax Assets: ₹64.23)
  • Current Assets: ₹2,401.26 (Inventories: ₹319.01; Investments: ₹156.65; Trade Receivables: ₹499.97; Cash & Cash Equivalents: ₹14.72; Bank Balances: ₹1,105.42; Loans: ₹8.97; Current Tax Asset: ₹36.94; Other Current Assets: ₹259.58)
  • Total Equity: ₹7,372.30 (Equity Share Capital: ₹1,385.00; Other Equity: ₹5,561.60; Non-Controlling Interest: ₹425.71)
  • Total Liabilities: ₹1,793.56
  • Non-Current Liabilities: ₹497.02 (Borrowings: ₹475.00; Provisions: ₹22.02)
  • Current Liabilities: ₹1,296.54 (Trade Payables: ₹1,218.51; Other Financial Liabilities: ₹18.81; Other Current Liabilities: ₹7.61; Provisions: ₹8.48; Current Tax Liabilities: ₹43.13)

As at 31st March 2026 (Audited)

  • Total Assets: ₹8,762.99
  • Non-Current Assets: ₹6,748.80
  • Current Assets: ₹2,014.19
  • Total Equity: ₹7,065.62
  • Total Liabilities: ₹1,697.37

Consolidated Cash Flow (H1 Ended 30th Sep 2026, ₹ in Lakhs)

  • Cash from Operating Activities: ₹242.25
  • Cash from Investing Activities: ₹(95.80)
  • Cash from Financing Activities: ₹(148.09)
  • Net Decrease in Cash: ₹(1.65)
  • Cash at Beginning: ₹16.37
  • Cash at Closing: ₹14.72

Key Notes

1. The consolidated results include the subsidiary Babri Polypet Private Limited.

2. The figures for the quarter ended 30th Sep 2026 and 30th Sep 2025 are balancing figures between the half-year ended figure and the published unaudited year-to-date figure up to the first quarter of the respective years.

3. Investments held by the company are in unquoted shares whose fair valuation has been done through FVTOCI, recognized based on their respective financial statements up to 31st March 2025 (the latest available audited financial statements). The fair value for the year ended March 2026 was not considered.

4. The minority interest has been calculated on the profit earned by the subsidiary company only.

5. Paid-up equity share capital remains unchanged at ₹1,385.00 lakhs (Face value per share ₹10/-).

Auditor's Emphasis of Matter

The valuation of investments made by the Company has been valued as per the Audited Financials as of March 31, 2025, wherever the Company held its investment.