Summary of Key Information:

Reporting Period: Quarter ended 30th June 2026 (Q1 FY27)

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

Audit Opinion:

Limited Review Report with Emphasis of Matter paragraph regarding ongoing ED and CBI investigations

Key Financial Highlights [Amounts in ₹ lakhs]:

Consolidated Results:

Revenue from Operations: ₹103,300 lakhs

Total Income: ₹103,300 lakhs

Net Profit: ₹14,204 lakhs

EPS: ₹4.66 (Basic and Diluted)

Other Equity: Not specified in quarterly results

Cash and Cash Equivalents: Not specified in quarterly results

Debt: Not specified in quarterly results

Standalone Results:

Revenue from Operations: ₹51,982 lakhs

Total Income: ₹51,982 lakhs

Net Profit: ₹9,760 lakhs

EPS: ₹3.21 (Basic), ₹3.20 (Diluted)

Other Equity: Not specified in quarterly results

Cash and Cash Equivalents: Not specified in quarterly results

Debt: Not specified in quarterly results

Segment-wise Performance:

Consolidated Segment Revenue:

Wire & Wire Ropes: ₹102,110 lakhs

Others: ₹1,190 lakhs

Total Revenue from Continuing Operations: ₹103,300 lakhs

Consolidated Segment Results:

Wire & Wire Ropes Profit: ₹19,206 lakhs

Others Loss: ₹(22) lakhs

Total Profit before finance costs: ₹19,184 lakhs

Segment Assets (Consolidated):

Wire & Wire Ropes: ₹377,193 lakhs

Others: ₹6,560 lakhs

Unallocated: ₹58,519 lakhs

Total Assets: ₹442,272 lakhs

Segment Liabilities (Consolidated):

Wire & Wire Ropes: ₹62,368 lakhs

Others: ₹1,845 lakhs

Unallocated: ₹34,760 lakhs

Total Liabilities: ₹98,973 lakhs

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this filing.

Other Significant Information:

Discontinued Operations:

Steel and Bright Bar Business (SBB Business) was transferred to Tata Steel Long Products Limited (formerly Tata Sponge Iron Limited) in a prior year. Amount receivable: ₹6,498 lakhs (net of discounting) as of June 30, 2026, pending land registration.

Employee Stock Option Plan:

Usha Martin Limited Employee Stock Option Plan 2024 approved on August 12, 2024. Company acquired 341,500 shares through ESOP Trust.

Exceptional Items:

Incremental impact of New Labour Codes consisting of gratuity and leave liability presented as exceptional item in previous quarters.

Subsidiaries and Joint Ventures:

Consolidated results include 19 subsidiaries and 2 joint ventures. Subsidiaries contributed revenue of ₹63,843 lakhs and net profit of ₹4,083 lakhs. Joint ventures contributed share of net profit of ₹497 lakhs.