Financial Performance Highlights (Quarter Ended June 30, 2026)

Income Statement Summary (₹ in Lakhs)

  • Revenue from Operations: ₹24,787.48
  • Total Expenses: ₹24,219.79
  • Purchase of traded goods: ₹2,771.35
  • Changes in Inventories: ₹1,100.65
  • Employee Benefit Expenses: ₹501.25
  • Finance Costs: ₹396.22
  • Depreciation and Amortization: ₹254.61
  • Other Expenses: ₹4,047.69
  • Profit Before Tax: ₹568.09
  • Tax Expense: ₹121.34
  • Current Tax: ₹75.99
  • Deferred Tax: ₹45.35
  • Profit After Tax: ₹446.75
  • Other Comprehensive Income (net of tax): ₹2.15
  • Total Comprehensive Income: ₹448.91

Comparative Performance

| Particulars | Q1 FY27 (Jun 30, 2026) | Q4 FY26 (Mar 31, 2026) | Q1 FY26 (Jun 30, 2025) |

| Revenue | ₹24,787.48 | ₹23,816.10 | ₹20,191.49 |

| Profit Before Tax | ₹568.09 | ₹319.39 | ₹1,147.86 |

| Profit After Tax | ₹446.75 | ₹228.99 | ₹857.64 |

| Basic EPS (₹) | ₹0.90 | ₹0.46 | ₹2.48 |

Key Ratios and Metrics

| Ratio | Q1 FY27 | Q4 FY26 | Q1 FY26 | FY26 (Audited) |

| Debt-Equity Ratio | 0.91 | 1.00 | 3.78 | 1.00 |

| Debt Service Coverage Ratio | 0.81 | 0.17 | 1.49 | 0.64 |

| Interest Service Coverage Ratio | 2.87 | 2.15 | 2.64 | 2.25 |

| Net Worth (₹ Lakhs) | 23,251.95 | 22,813.28 | 8,177.47 | 22,813.28 |

| Current Ratio | 1.38 | 1.31 | 1.14 | 1.31 |

| Operating Margin % | 3.89% | 3.92% | 8.57% | 6.24% |

| Net Profit Margin % | 1.80% | 0.95% | 4.04% | 2.51% |

Capital Structure

  • Paid-up equity share capital: ₹4,963.12 lakhs (face value ₹10 each)
  • Other Equity: ₹17,850.16 lakhs
  • Total Net Worth: ₹23,251.95 lakhs

Audit and Review Details

  • Statutory Auditors: M/s Suresh Chandra & Associates
  • Review Report Type: Unmodified Limited Review Report
  • Review Standard: SRE 2410 issued by ICAI
  • Accounting Standards: Prepared in accordance with Ind AS 34
  • The limited review provides moderate assurance that the financial results are free from material misstatement

Additional Information

  • Business Segment: Single primary segment - "M.S. TMT Bar"
  • No subsidiaries/associates/joint ventures as of June 30, 2026
  • Previous period figures have been regrouped/rearranged where necessary
  • The Q4 FY26 figures are balancing figures between audited annual results and published unaudited nine-month results