Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Date of Board Meeting / Approval: October 30, 2026

Meeting Duration: Commenced at 10:30 AM, concluded at 1:15 PM

Audit Opinion: Unmodified (Clean) review opinion for both standalone and consolidated results

Auditor's Comment: Nothing came to their attention that causes them to believe the results contain any material misstatement

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹22,893.63 (vs ₹16,488.30 in Q2 FY26 - 38.9% increase YoY)
  • Total Income: ₹22,975.04
  • Net Profit: ₹877.88 (vs ₹252.09 in Q2 FY26)
  • EPS: ₹3.97 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹43,032.10 (vs ₹30,448.40 in H1 FY26 - 41.3% increase YoY)
  • Total Income: ₹43,260.26
  • Net Profit: ₹1,465.24 (vs ₹284.52 in H1 FY26)
  • EPS: ₹6.63 (Basic and Diluted)

Balance Sheet Position (Standalone as at September 30, 2026):

  • Total Assets: ₹69,897.62
  • Cash and Cash Equivalents: ₹354.51
  • Other Equity: ₹27,220.47
  • Total Debt: ₹18,613.44 (Non-current borrowings: ₹10,149.09 + Current borrowings: ₹8,464.35)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹23,059.43
  • Total Income: ₹23,164.71
  • Net Profit: ₹818.03
  • EPS: ₹3.70 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹43,374.06
  • Total Income: ₹43,649.66
  • Net Profit: ₹1,401.69
  • EPS: ₹6.34 (Basic and Diluted)

Balance Sheet Position (Consolidated as at September 30, 2026):

  • Total Assets: ₹75,380.85
  • Cash and Cash Equivalents: ₹374.22
  • Other Equity: ₹31,826.08
  • Total Debt: ₹19,060.10 (Non-current borrowings: ₹10,149.09 + Current borrowings: ₹8,911.01)

Segment-wise Performance:

The Company operates only in one segment - Automotive Components. Reporting is done on single segment basis.

Corporate Actions:

Not Specified

Other Significant Information:

Subsidiary Information (Consolidated):

The consolidated results include:

  • Wholly owned subsidiary: UCAL Polymer Industries Limited
  • Step down subsidiary: UPIL USA, Inc. (Subsidiary of UCAL Polymer Industries Limited)

UCAL Polymer Industries Limited performance for H1 FY26:

  • Total assets: ₹7,551.46 lakhs
  • Total income: ₹2,959.90 lakhs
  • Net loss after tax: ₹63.68 lakhs
  • Comprehensive loss: ₹44.08 lakhs

Cash Flow Highlights (Standalone H1 FY27):

  • Net cash from operating activities: ₹1,620.60
  • Net cash used in investing activities: ₹(1,258.99)
  • Net cash used in financing activities: ₹(826.89)
  • Net decrease in cash: ₹(465.28)

Cash Flow Highlights (Consolidated H1 FY27):

  • Net cash from operating activities: ₹2,153.19
  • Net cash used in investing activities: ₹(1,784.08)
  • Net cash used in financing activities: ₹(845.38)
  • Net decrease in cash: ₹(476.26)

Notes to Accounts:

1. The figures for the quarter ended September 30, 2026 represent the balancing figures between the unaudited figures for the full 6 months ended September 30, 2026 and the unaudited published year-to-date figures up to the first quarter ended June 30, 2026

2. The Company operates only in one segment - Automotive Components

3. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)