Key Financial Figures - Standalone

Income Statement (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹504.90
  • Other income: ₹7.29
  • Total income: ₹512.19
  • Total expenses: ₹397.14
  • Profit before tax: ₹115.05
  • Net profit: ₹115.05
  • Basic EPS: ₹0.83
  • Diluted EPS: ₹0.83

Quarter Ended June 30, 2026:

  • Revenue from operations: ₹508.74
  • Other income: ₹7.04
  • Total income: ₹515.78
  • Total expenses: ₹448.93
  • Profit before tax: ₹66.85
  • Net profit: ₹66.85
  • Basic EPS: ₹0.48
  • Diluted EPS: ₹0.48

Half Year Ended September 30, 2026:

  • 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: ₹181.90
  • Basic EPS: ₹1.31
  • Diluted EPS: ₹1.31

Comparative Figures (Half Year Ended September 30, 2025):

  • Revenue from operations: ₹734.63
  • Other income: ₹14.11
  • Total income: ₹748.75
  • Total expenses: ₹664.95
  • Profit before tax: ₹83.80
  • Net profit: ₹83.80
  • Basic EPS: ₹0.61
  • Diluted EPS: ₹0.61

Balance Sheet (Standalone as of September 30, 2026)

  • Total assets: ₹7,464.49 lakhs (vs ₹7,374.65 lakhs as of March 31, 2026)
  • Non-current assets: ₹6,339.37 lakhs (includes investments: ₹6,052.60 lakhs)
  • Current assets: ₹1,125.11 lakhs
  • Equity share capital: ₹1,385.00 lakhs
  • Other equity: ₹5,740.30 lakhs
  • Current liabilities: ₹317.17 lakhs
  • Non-current liabilities: ₹22.02 lakhs

Cash Flow (Standalone H1 FY26)

  • Cash from operating activities: ₹114.30 lakhs
  • Cash used in investing activities: ₹(95.91) lakhs
  • Cash used in financing activities: ₹(23.32) lakhs
  • Net decrease in cash: ₹(4.93) lakhs

Key Financial Figures - Consolidated

Income Statement (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹1,456.64
  • Other income: ₹17.84
  • Total income: ₹1,474.48
  • Profit before tax: ₹193.11
  • Net profit: ₹193.11
  • Basic EPS: ₹1.12
  • Diluted EPS: ₹1.12

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹3,419.68
  • Other income: ₹34.90
  • Total income: ₹3,454.58
  • Profit before tax: ₹306.68
  • Net profit: ₹306.68
  • Basic EPS: ₹1.77
  • Diluted EPS: ₹1.77

Profit Attribution (H1 FY26):

  • Owners of the company: ₹245.54 lakhs
  • Non-controlling interests: ₹61.14 lakhs

Balance Sheet (Consolidated as of September 30, 2026)

  • Total assets: ₹9,165.86 lakhs (vs ₹8,762.99 lakhs as of March 31, 2026)
  • Non-current assets: ₹6,764.60 lakhs
  • Current assets: ₹2,401.26 lakhs
  • Equity share capital: ₹1,385.00 lakhs
  • Other equity: ₹5,561.60 lakhs
  • Non-controlling interest: ₹425.71 lakhs
  • Total liabilities: ₹1,793.56 lakhs

Notes to Financial Statements

1. Results reviewed by Audit Committee on September 6, 2026, and approved by Board of Directors

2. Prepared in accordance with Companies Act, 2013 recognition and measurement principles

3. Investments in unquoted shares valued based on March 31, 2025 audited financial statements (latest available)

4. Quarterly figures are balancing figures between half-year and published unaudited year-to-date figures

5. Previous period figures restated/regrouped for comparability

6. Minority interest calculated on profit earned by subsidiary company only

Entities Involved

  • Superior Industrial Enterprises Limited (Holding Company)
  • Babri Polypet Private Limited (Subsidiary)
  • M/s S. Jain & Co. (Statutory Auditors)