Key Financial Figures

Quarterly Performance (Q2 FY27):

  • Revenue from operations: ₹13,714.29 lakhs
  • Other income: ₹23.96 lakhs
  • Total income: ₹13,738.25 lakhs
  • Profit before tax: ₹253.96 lakhs
  • Tax expense: ₹(407.33) lakhs (comprising deferred tax of ₹0.71 lakhs and earlier year tax of ₹(39.98) lakhs)
  • Net profit for the quarter: ₹661.29 lakhs
  • Basic and diluted EPS: ₹2.01

Half-Year Performance (H1 FY27):

  • Revenue from operations: ₹25,493.12 lakhs
  • Other income: ₹85.61 lakhs
  • Total income: ₹25,578.73 lakhs
  • Profit before tax: ₹707.64 lakhs
  • Tax expense: ₹(70.84) lakhs
  • Net profit for half-year: ₹777.77 lakhs
  • Basic and diluted EPS: ₹2.36

Comparative Figures (Q2 FY26):

  • Revenue from operations: ₹8,501.03 lakhs
  • Total income: ₹8,524.90 lakhs
  • Net profit: ₹134.32 lakhs
  • Basic and diluted EPS: ₹0.42

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹53,074.83 lakhs (compared to ₹50,831.49 lakhs as of March 31, 2026)
  • Share capital: ₹3,294.62 lakhs (unchanged)
  • Other equity: ₹12,493.14 lakhs (increased from ₹11,715.37 lakhs)
  • Total borrowings: ₹29,796.41 lakhs (₹22,579.38 lakhs non-current + ₹7,217.03 lakhs current)
  • Trade payables: ₹4,354.75 lakhs

Segment-wise Performance

Iron & Steel Segment:

  • Q2 FY27 revenue: ₹12,607.60 lakhs
  • Q2 FY27 segment result: ₹449.28 lakhs
  • Segment assets: ₹24,624.52 lakhs

Power Segment:

  • Q2 FY27 revenue: ₹1,130.66 lakhs
  • Q2 FY27 segment result: ₹381.25 lakhs
  • Segment assets: ₹24,513.96 lakhs

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Cash from operating activities: ₹573.50 lakhs
  • Cash used in investing activities: ₹(1,359.09) lakhs
  • Cash from financing activities: ₹904.52 lakhs
  • Net increase in cash: ₹118.93 lakhs
  • Cash and cash equivalents at end: ₹1,743.15 lakhs

Board Meeting Details

  • Meeting held: November 14, 2026
  • Commencement: 5:15 PM
  • Conclusion: 7:30 PM
  • Results reviewed by Audit Committee and approved by Board

Auditor Review

  • Limited review conducted by Amitabh Agrawal & Co., Chartered Accountants
  • Review performed under SRE 2410 standards
  • No material misstatements identified in the financial results

Additional Information

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous period figures regrouped/reclassified for conformity
  • Results available on company website: https://new.vaswaniindustries.com