Summary of Key Information:

Reporting Period (Quarter/Year): Q2 and Half Year ended September 30, 2026 (FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI LODR Regulations

Audit Opinion:

Limited Review Report issued by Statutory Auditors SS Kothari Mehta & Co. LLP. The report is clean with no qualifications, but draws attention to the accounting treatment of the Composite Scheme of Arrangement.

Auditor’s Comment:

The auditors drew attention to Note 2 regarding the Composite Scheme of Arrangement approved by NCLT, which became effective on May 19, 2026. The demerger of Power Transmission Business from Triveni Engineering & Industries Limited was accounted for using the Pooling of Interest method as per Ind AS 103. Comparative periods have been restated as if the demerger occurred from April 1, 2025. The conclusion was not modified regarding this matter.

Key Financial Highlights [₹ in lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,616.03
  • Total Income: ₹11,927.96
  • Net Profit: ₹2,638.45
  • EPS: ₹2.71 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,878.53
  • Total Income: ₹19,328.24
  • Net Profit: ₹4,300.66
  • EPS: ₹4.11 (Basic and Diluted)

Balance Sheet (Standalone) as of September 30, 2026:

  • Property, Plant and Equipment: ₹27,198.32
  • Capital Work-in-Progress: ₹3,127.69
  • Inventories: ₹6,661.65
  • Trade Receivables: ₹14,620.11
  • Cash and Cash Equivalents: ₹4,939.52
  • Total Assets: ₹63,782.32
  • Equity Share Capital: ₹2,095.09
  • Other Equity: ₹47,347.64
  • Total Borrowings: ₹141.33 (Non-current ₹19.64 + Current ₹121.69)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,616.03
  • Total Income: ₹11,927.64
  • Net Profit: ₹2,605.55 (attributable to owners)
  • EPS: ₹2.49 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,878.53
  • Total Income: ₹19,327.92
  • Net Profit: ₹4,061.97 (attributable to owners)
  • EPS: ₹3.88 (Basic and Diluted)

Balance Sheet (Consolidated) as of September 30, 2026:

  • Property, Plant and Equipment: ₹27,198.32
  • Capital Work-in-Progress: ₹3,127.69
  • Inventories: ₹6,661.65
  • Trade Receivables: ₹14,620.11
  • Cash and Cash Equivalents: ₹4,976.74
  • Total Assets: ₹63,705.76
  • Equity Share Capital: ₹2,095.09
  • Other Equity: ₹47,065.73
  • Total Borrowings: ₹141.33 (Non-current ₹19.64 + Current ₹121.69)

Segment-wise Performance:

The Company has identified its business operations as a single reportable segment in accordance with Ind AS 108. Accordingly, no separate segment information has been provided.

Corporate Actions:

The Board approved the appointment of M/s Sanjay Grover & Associates, Practicing Company Secretaries (Firm Registration No.: P2001DE052900) as Secretarial Auditor of the Company for a term of five consecutive financial years commencing from FY 2026-27 to FY 2030-31, subject to approval of shareholders.

Other Significant Information:

The demerger was accounted for using the Pooling of Interest method, resulting in recognition of capital reserve of ₹43,058.57 lakhs. All comparative periods have been restated for comparability. The company has a subsidiary, Triveni Power Transmission Gmbh.