Financial Results Summary

Quarterly Performance (3 months ended 30-Sep-2026)

  • Revenue from operations: ₹32.85 lakh (Previous quarter: ₹21.36 lakh; Year-ago quarter: ₹22.14 lakh)
  • Other income: ₹0.06 lakh (Previous quarter: ₹0.06 lakh; Year-ago quarter: ₹0.02 lakh)
  • Total income: ₹32.91 lakh (Previous quarter: ₹21.42 lakh; Year-ago quarter: ₹22.16 lakh)
  • Cost of raw material consumed: ₹30.35 lakh (Previous quarter: ₹20.41 lakh; Year-ago quarter: ₹19.44 lakh)
  • Employee benefits expense: ₹1.33 lakh (Previous quarter: ₹1.18 lakh; Year-ago quarter: ₹1.37 lakh)
  • Finance costs: ₹0.31 lakh (Previous quarter: ₹0.18 lakh; Year-ago quarter: ₹0.17 lakh)
  • Profit before tax: ₹0.01 lakh (Previous quarter: ₹0.13 lakh; Year-ago quarter: ₹0.14 lakh)
  • Tax expense: ₹0.003 lakh
  • Profit after tax: ₹0.008 lakh (Previous quarter: ₹0.02 lakh; Year-ago quarter: ₹0.05 lakh)
  • Basic EPS: ₹0.02 (Previous quarter: ₹0.04; Year-ago quarter: ₹0.09)
  • Diluted EPS: ₹0.02 (Previous quarter: ₹0.04; Year-ago quarter: ₹0.09)

Half-Yearly Performance (6 months ended 30-Sep-2026)

  • Revenue from operations: ₹54.20 lakh (Year-ago half-year: ₹47.22 lakh)
  • Other income: ₹0.12 lakh (Year-ago half-year: ₹0.07 lakh)
  • Total income: ₹54.33 lakh (Year-ago half-year: ₹47.30 lakh)
  • Profit before tax: ₹0.14 lakh (Year-ago half-year: ₹0.20 lakh)
  • Tax expense: ₹0.12 lakh
  • Profit after tax: ₹0.03 lakh (Year-ago half-year: ₹0.10 lakh)
  • Basic EPS: ₹0.06 (Year-ago half-year: ₹0.19)
  • Diluted EPS: ₹0.06 (Year-ago half-year: ₹0.19)

Balance Sheet Position (as at 30.09.2026)

  • Total assets: ₹460.42 lakh (Previous year: ₹376.55 lakh)
  • Non-current assets: ₹79.30 lakh (Previous year: ₹53.44 lakh)
  • Current assets: ₹381.12 lakh (Previous year: ₹323.10 lakh)
  • Inventories: ₹195.33 lakh (Previous year: ₹161.05 lakh)
  • Trade receivables: ₹142.06 lakh (Previous year: ₹126.47 lakh)
  • Cash and cash equivalents: ₹30.63 lakh (Previous year: ₹30.54 lakh)
  • Total equity: ₹99.39 lakh (Previous year: ₹99.10 lakh)
  • Equity share capital: ₹51.25 lakh (unchanged)
  • Other equity: ₹48.14 lakh (Previous year: ₹47.86 lakh)
  • Non-current liabilities: ₹151.06 lakh (Previous year: ₹143.85 lakh)
  • Current liabilities: ₹209.97 lakh (Previous year: ₹133.60 lakh)
  • Borrowings: ₹131.77 lakh

Cash Flow Statement (Half-year ended 30-Sep-2026)

  • Cash from operating activities: ₹-2.10 lakh
  • Cash used in investing activities: ₹-13.48 lakh
  • Cash from financing activities: ₹34.60 lakh
  • Net increase in cash: ₹0.01 lakh
  • Cash at beginning: ₹30.54 lakh
  • Cash at end: ₹30.63 lakh

Board Meeting Details

  • Meeting date: 14.11.2026
  • Commencement time: 12:30 PM
  • Conclusion time: 3:30 PM
  • Results approved: Unaudited financial results for quarter ended 30.09.2026

Auditor Review

  • Auditor firm: DPV & Associates (FRN: 011688S)
  • Review type: Limited review under SRE 2410
  • Conclusion: No material misstatements found in the financial results
  • Signing partner: CA Vaira Mutthu K (M No: 218791)
  • UDIN: 26218791RAWQCY2401

Additional Information

  • Business segment: Single segment - Manufacturing of Steel Tubes
  • Domestic sales focus
  • Paid-up equity share capital: ₹51.25 lakh (Face value ₹10 each)
  • Previous period figures have been regrouped/reclassified where necessary