Key Financial Performance - Standalone (Rs. in lakhs)

Quarter Ended June 30, 2026:

  • Revenue from operations: ₹10,760.90
  • Other income: ₹141.67
  • Total income: ₹10,902.57
  • Total expenses: ₹10,564.54
  • Profit before tax: ₹338.03
  • Tax expense: (₹409.87) [includes deferred tax credit of ₹425.94]
  • Profit for the period: ₹747.90
  • Basic EPS: ₹14.60
  • Diluted EPS: ₹14.60
  • Paid-up equity share capital: ₹512.20 (Face value ₹10 per share)

Comparative Performance:

  • Q1 FY26 (June 30, 2025): Profit ₹30.52 lakhs, EPS ₹0.64
  • Q4 FY26 (March 31, 2026): Profit ₹225.52 lakhs, EPS ₹4.40
  • Full Year FY26: Profit ₹479.58 lakhs, EPS ₹9.66

Key Financial Performance - Consolidated (Rs. in lakhs)

Quarter Ended June 30, 2026:

  • Revenue from operations: ₹18,659.50
  • Other income: ₹19.76
  • Total income: ₹18,679.26
  • Total expenses: ₹18,064.22
  • Profit before tax: ₹615.04
  • Tax expense: (₹363.88) [includes deferred tax credit of ₹427.87]
  • Profit for the period: ₹978.92
  • Basic EPS: ₹19.11
  • Diluted EPS: ₹19.11

Comparative Performance:

  • Q1 FY26: Profit ₹153.82 lakhs, EPS ₹3.20
  • Q4 FY26: Profit ₹360.13 lakhs, EPS ₹7.03
  • Full Year FY26: Profit ₹971.46 lakhs, EPS ₹19.58

Merger Completion with TritonValves Climatech Private Limited (TVCT)

  • Board approved draft Scheme of Amalgamation on September 4, 2023
  • Appointed date revised from April 1, 2023 to April 1, 2025 (per Official Liquidator suggestion)
  • NCLT final order received on May 29, 2026
  • Merger order filed with Registrar of Companies on June 27, 2026 (Effective Date)
  • TVCT had brought-forward tax losses of ₹1,715.49 lakhs (AY 2022-23 to AY 2025-26)
  • Company recognized deferred tax asset of ₹431.79 lakhs during Q1 FY27 on these losses
  • Company believes it satisfies all conditions to claim TVCT losses in future tax filings

Bonus Share Issuance

  • Board recommended 3:1 bonus issue on February 12, 2026
  • Shareholders approved on March 21, 2026
  • Increased authorized share capital from 50,00,000 to 1,00,00,000 equity shares of ₹10 each
  • Allotted 38,41,581 bonus shares
  • Utilized ₹384.16 lakhs from securities premium account
  • Received BSE trading and listing approval on April 6, 2026
  • EPS for all periods retrospectively adjusted for bonus issue impact

Operating Model Change with Subsidiary

  • Effective April 1, 2026, changed relationship with Tritonvalves Future Tech Private Limited (TVFT)
  • Transitioned from principal-to-principal basis to conversion agreement
  • Company now retains ownership of brass borings, TVFT acts as processor
  • Purpose: Enhance inventory management, improve supply chain visibility, mitigate brass price volatility risks

Labour Code Impact

  • Government implemented four Labour Codes effective November 21, 2025
  • Company estimated increase in gratuity liability by ₹142.56 lakhs (standalone) / ₹151.78 lakhs (consolidated)
  • Treated as exceptional item in FY26 results due to non-recurring nature

Segment Performance (Consolidated)

Q1 FY27 Revenue:

  • Automotive: ₹10,371.58 lakhs
  • Metals: ₹7,898.60 lakhs
  • Climate Control: ₹389.32 lakhs
  • Total: ₹18,659.50 lakhs

Q1 FY27 Segment Results:

  • Automotive: ₹441.33 lakhs profit
  • Metals: ₹253.06 lakhs profit
  • Climate Control: (₹106.31) lakhs loss

Auditor Review

  • Deloitte Haskins & Sells LLP conducted limited review
  • Unmodified conclusion on both standalone and consolidated results
  • Relied on other auditors for TVCT historical figures and subsidiary results
  • Review conducted in accordance with SRE 2410

Board Meeting Details

  • Meeting held on August 13, 2026
  • Commenced at 2:30 PM IST, concluded at 6:31 PM IST
  • Results approved by Board and recommended by Audit Committee