Board Meeting Details
The Board Meeting commenced at 12:00 PM IST and concluded at 01:45 PM IST on November 03, 2026.
Key Decisions Approved
1. Approval of Unaudited Financial Results (Standalone and Consolidated) for the half year ended September 30, 2026
2. Declaration of interim dividend of ₹0.50 per equity share (face value ₹10 each) for FY2026-27
Dividend Details
- Dividend per share: ₹0.50 (Indian Rupees Fifty Paise Only)
- Record date: Friday, November 13, 2026
- Payment date: Friday, November 20, 2026
Standalone Financial Results (Half Year Ended September 30, 2026)
Income Statement (₹ in lakhs):
- Revenue from operations: ₹2,456.05
- Other income: ₹3.74
- Total income: ₹2,459.79
- Direct expenses: ₹1,426.98
- Employee benefits expense: ₹474.21
- Finance costs: ₹51.20
- Depreciation and amortization: ₹121.79
- Other expenses: ₹86.96
- Profit before tax: ₹631.00
- Total tax expense: ₹201.36
- Profit for the period: ₹429.63
- Basic EPS: ₹5.82
- Diluted EPS: ₹5.82
Balance Sheet (₹ in lakhs):
- Share capital: ₹738.27
- Reserves and surplus: ₹4,205.81
- Total equity: ₹4,944.08
- Total assets: ₹6,674.06
- Trade receivables: ₹2,285.91 (includes unbilled revenue of ₹622.57)
- Inventories: ₹718.67
- Cash and bank balances: ₹3.07
Cash Flow Statement (₹ in lakhs):
- Net cash used in operating activities: ₹(299.79)
- Net cash used in investing activities: ₹(85.30)
- Net cash from financing activities: ₹384.72
- Net decrease in cash: ₹(0.36)
Consolidated Financial Results (Half Year Ended September 30, 2026)
Income Statement (₹ in lakhs):
- Revenue from operations: ₹2,459.57
- Other income: ₹2.26
- Total income: ₹2,461.83
- Profit before tax: ₹636.96
- Total tax expense: ₹201.36
- Profit for the period: ₹435.60
- Basic EPS: ₹5.90
- Diluted EPS: ₹5.90
Key Financial Ratios (Standalone)
- Current Ratio: 3.43 (30% increase from 2.65 in H1 FY26)
- Debt-Equity Ratio: 0.26 (37% increase from 0.19 in H1 FY26)
- Return on Equity: 8.69% (12% increase from 7.73% in H1 FY26)
- Net Profit Ratio: 17.49% (slight decrease from 17.66% in H1 FY26)
- Return on Capital Employed: 13.69% (14% increase from 11.98% in H1 FY26)
Important Notes
1. Results prepared in accordance with AS 25 and Regulation 33 of SEBI (LODR) Regulations
2. Company operates in single business segment: environmental consultancy, technology and allied services
3. Trade receivables include ₹292.70 lakhs from government bodies, ₹339.30 lakhs from other government departments, and ₹87.46 lakhs from parties under NCLT proceedings
4. ₹202.62 lakhs outstanding for more than two years; ₹643.33 lakhs received in October 2026
5. Consolidated results include wholly owned subsidiaries in Singapore (functional currency SGD) and USA (functional currency USD)
6. Subsidiary figures based on management accounts, not reviewed by subsidiaries' auditors
Auditor's Review
Vishwas & Associates issued unmodified limited review reports for both standalone and consolidated financial results, confirming compliance with accounting standards and disclosure requirements.
Subsidiary Information
Subsidiaries contributed total assets of ₹21.04 lakhs, revenues of ₹8.42 lakhs, net profit of ₹7.45 lakhs, and net cash inflows of ₹1.86 lakhs for H1 FY27.