Summary of Key Information:

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

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

Audit Opinion:

Clean Review Report - No modifications or qualifications. Price Waterhouse Chartered Accountants LLP issued unmodified review conclusions for both standalone and consolidated financial results.

Key Financial Highlights [Rs in lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹5,992 (Q2 FY26: ₹5,038, +19% YoY; Q1 FY27: ₹6,123, -2% QoQ)
  • Total Income: ₹6,064 (Q2 FY26: ₹5,157; Q1 FY27: ₹6,257)
  • Net Profit: ₹629 (Q2 FY26: ₹455, +38% YoY; Q1 FY27: ₹800, -21% QoQ)
  • EPS: ₹31.45 (Face Value ₹10 per share)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹12,115 (H1 FY26: ₹9,750, +24% YoY)
  • Total Income: ₹12,321 (H1 FY26: ₹10,024)
  • Net Profit: ₹1,429 (H1 FY26: ₹950, +50% YoY)
  • EPS: ₹71.45

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹7,251 (Q2 FY26: ₹5,658, +28% YoY; Q1 FY27: ₹7,128, +2% QoQ)
  • Total Income: ₹7,337 (Q2 FY26: ₹5,788; Q1 FY27: ₹7,279)
  • Net Profit: ₹549 (Q2 FY26: ₹270, +103% YoY; Q1 FY27: ₹615, -11% QoQ)
  • EPS: ₹27.45 (Face Value ₹10 per share)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹14,379 (H1 FY26: ₹10,875, +32% YoY)
  • Total Income: ₹14,616 (H1 FY26: ₹11,175)
  • Net Profit: ₹1,167 (H1 FY26: ₹648, +80% YoY)
  • EPS: ₹58.35

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

  • Total Assets: ₹29,076 lakhs (March 31, 2026: ₹27,967 lakhs)
  • Cash and Cash Equivalents: ₹241 lakhs (March 31, 2026: ₹523 lakhs)
  • Total Equity: ₹24,666 lakhs (March 31, 2026: ₹23,385 lakhs)
  • Total Reserves: ₹24,466 lakhs (March 31, 2026: ₹23,185 lakhs)
  • Debt: Minimal finance costs of ₹1 lakh for half year

Segment-wise Performance (Standalone):

Quarter ended September 30, 2026:

  • Super Abrasives: Revenue ₹4,572 lakhs, Segment Profit ₹967 lakhs
  • Machines and Accessories: Revenue ₹756 lakhs, Segment Loss ₹(202) lakhs
  • Precision Components: Revenue ₹726 lakhs, Segment Profit ₹27 lakhs

Half Year ended September 30, 2026:

  • Super Abrasives: Revenue ₹8,724 lakhs, Segment Profit ₹1,769 lakhs
  • Machines and Accessories: Revenue ₹1,924 lakhs, Segment Loss ₹(136) lakhs
  • Precision Components: Revenue ₹1,483 lakhs, Segment Profit ₹110 lakhs

Cash Flow (Standalone Half Year):

  • Net cash from operating activities: ₹1,296 lakhs
  • Net cash used in investing activities: ₹(1,358) lakhs (including investment in subsidiary ₹1,330 lakhs)
  • Net cash used in financing activities: ₹(220) lakhs (including dividend paid ₹200 lakhs)

Corporate Actions:

  • Dividend: Paid ₹200 lakhs during half year (₹800 lakhs for full year FY26)
  • No other corporate actions declared in this announcement

Other Significant Information:

  • Company organized into three business segments: Super Abrasives, Machines and Accessories, and Precision Components
  • Consolidated results include wholly owned subsidiaries: Wendt Grinding Technologies Limited (Thailand) and Wendt GmbH (Germany)
  • Foreign subsidiaries contributed total assets of ₹6,166 lakhs and net assets of ₹5,112 lakhs as at September 30, 2026
  • No exceptional items or changes in accounting policies disclosed