Summary of Key Information:

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

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

Audit Opinion:

Clean opinion. Statutory Auditors M/s. Mukund & Rohit, Chartered Accountants issued unmodified limited review reports for both standalone and consolidated financial results.

Auditor’s Comment:

No qualifications or modifications. Auditors stated: "nothing has come to our attention that causes us to believe that the accompanying statement... contains any material misstatement."

Key Financial Highlights [Amounts in ₹ lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,720.81 (Q2 FY26: ₹4,855.07; +141% YoY)
  • Total Income: ₹12,216.29
  • Net Profit: ₹1,167.91 (Q2 FY26: ₹482.69; +142% YoY)
  • EPS: ₹11.44 (Basic and Diluted)
  • Other Equity: ₹12,244.58
  • Cash and Cash Equivalents: ₹5.50
  • Debt: Long-term Borrowings ₹5,662.00; Short-term Borrowings ₹7,076.73; Total Debt ₹12,738.73

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,907.08 (H1 FY26: ₹6,933.20; +173% YoY)
  • Total Income: ₹19,548.12
  • Net Profit: ₹1,861.25 (H1 FY26: ₹691.91; +169% YoY)
  • EPS: ₹18.29 (Basic and Diluted)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,668.02
  • Total Income: ₹12,204.66
  • Net Profit: ₹1,234.00 (Attributable to owners: ₹1,234.00; NCI: ₹0)
  • EPS: ₹12.19 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,907.08
  • Total Income: ₹19,535.61
  • Net Profit: ₹1,834.90 (Attributable to owners: ₹1,834.90; NCI: ₹0)
  • EPS: ₹18.12 (Basic and Diluted)

Segment-wise Performance:

The company operates in two segments:

1. Erection, Installation of T&D lines and maintenance of power stations (Primary segment)

  • Q2 FY27 Segment Revenue: ₹11,720.81 (Standalone), ₹11,668.02 (Consolidated)
  • Q2 FY27 Segment Results: ₹1,754.78 (Standalone), ₹1,777.97 (Consolidated)

2. Manufacturing of Transformers

  • Q2 FY27 Segment Results: Loss of ₹11.78 (Both standalone and consolidated)

Corporate Actions:

  • Rights Issue: Board approved raising funds up to ₹150 crores by issuance of Equity Shares or any other eligible securities through Rights Issue or other permitted methods.
  • Dividend: Not declared
  • Other actions: No share split, bonus issue, buyback, or other capital structure changes announced.

Other Significant Information:

  • Entities in consolidation: The financial statements include subsidiaries where applicable.
  • Exceptional items: None reported for current or previous periods.
  • Change in accounting policy: No changes reported affecting comparability.
  • Forward-looking guidance: No specific guidance or management outlook provided in the document.