Standalone Financial Results (Rs. in Lakhs)

Income Statement:

  • Revenue from operations: ₹14,620.55 (Q1 FY27) vs ₹11,333.50 (Q1 FY26 restated)
  • Other income: ₹40.51 (Q1 FY27) vs ₹12.28 (Q1 FY26)
  • Total Income: ₹14,661.06 (Q1 FY27) vs ₹11,345.78 (Q1 FY26)

Expenses:

  • Cost of raw materials consumed: ₹11,897.09
  • Changes in inventories: (₹1,007.21)
  • Employee benefits expense: ₹1,894.75
  • Finance Cost: ₹349.71
  • Depreciation & amortization: ₹481.38
  • Other expenses: ₹1,246.76
  • Total expenses: ₹14,862.48

Profit/(Loss):

  • Profit/(Loss) before exceptional items and tax: (₹201.42)
  • Exceptional items: ₹0 (Q1 FY27) vs (₹1,161.61) (Q1 FY26)
  • Profit/(Loss) before tax: (₹201.42)

Tax Expense:

  • Current Tax: ₹0
  • Income tax expense for earlier years: ₹41.25
  • Deferred Tax: (₹135.04)
  • Total tax expense: (₹93.79)

Net Result:

  • Net Profit/(Loss) after tax: (₹107.63)
  • Other Comprehensive Income: ₹0
  • Total Comprehensive Income/(loss): (₹107.63)

Capital & EPS:

  • Paid-up Equity Share Capital (Face value ₹2 each): ₹2,034.54
  • Basic EPS: (₹0.12)
  • Diluted EPS: (₹0.12)

Consolidated Financial Results (Rs. in Lakhs)

Income Statement:

  • Revenue from operations: ₹14,886.73 (Q1 FY27) vs ₹11,333.50 (Q1 FY26 restated)
  • Other income: ₹48.45
  • Total Income: ₹14,935.18

Expenses:

  • Total expenses: ₹15,114.35
  • Profit/(Loss) before exceptional items: (₹179.17)
  • Exceptional items: ₹0 (Q1 FY27) vs (₹1,161.61) (Q1 FY26)
  • Profit/(Loss) before tax: (₹179.17)

Tax Expense:

  • Current Tax: ₹6.29
  • Income tax expense for earlier years: ₹41.25
  • Deferred Tax: (₹135.70)
  • Total tax expense: (₹88.16)

Net Result:

  • Net Profit/(Loss) after tax: (₹91.01)
  • Total Comprehensive Income/(loss): (₹91.01)
  • Net Profit attributable to owners: (₹91.01)

Capital & EPS:

  • Paid-up Equity Share Capital: ₹2,034.54
  • Basic EPS: (₹0.10)
  • Diluted EPS: (₹0.10)

Segment Information (Standalone)

Revenue (Q1 FY27):

  • Extrusion Machinery Division: ₹2,692.73
  • Injection Moulding Machinery: ₹7,572.47
  • CNC & VMC Machinery: ₹4,355.35
  • Total Segment Revenue: ₹14,620.55

Segment Results (Q1 FY27):

  • Extrusion Machinery: ₹100.53
  • Injection Moulding: ₹913.00
  • CNC & VMC Machinery: ₹217.78
  • Total Segment Results: ₹1,231.31
  • Unallocated corporate expenses: (₹1,083.02)

Segment Assets (as of June 30, 2026):

  • Extrusion Machinery: ₹19,383.43
  • Injection Moulding: ₹28,139.00
  • CNC & VMC Machinery: ₹8,370.77
  • Total Segment Assets: ₹55,893.20
  • Unallocated Corporate Assets: ₹51,578.23
  • Total Assets: ₹107,471.43

Material Events and Notes

1. Amalgamation of Global CNC: The National Company Law Tribunal, Ahmedabad Bench, approved the Scheme of Amalgamation of Global CNC Private Limited (wholly-owned subsidiary) with the company effective April 1, 2025 (Appointed Date). The scheme became effective upon filing with ROC Ahmedabad on March 31, 2026. Comparative figures for Q1 FY26 have been restated to reflect this amalgamation.

2. Wintal Machines SRL Liquidation: The company filed for voluntary judicial liquidation for its 100% subsidiary Wintal Machines SRL, Italy. An administrator appointed by the Court of Brescia took control on December 30, 2024. The company has fully provided for total investment and receivables and expects no proceeds from the liquidation.

3. Warrant Conversion: On January 09, 2025, the company allotted 2,60,62,027 warrants at ₹191.85 per warrant. During Q1 FY27, upon receipt of the balance 75% issue price, the company allotted 1,32,04,811 equity shares through warrant conversion:

  • 27,80,000 equity shares to Promoter Group
  • 1,04,24,811 equity shares to Public Category
  • Approved via Board Circular Resolutions on April 13, 2026, and June 18, 2026

4. Assets Held for Sale: The company has shifted operations from Vatva, Chhatral, and Thane plants to Chibhda, Rajkot, and has entered MOUs for sale of these plants. The Jalgaon plant sale was completed in the current quarter. Property, plant and equipment classified as held for sale:

  • As of June 30, 2026: ₹25,008.18 Lakhs
  • As of March 31, 2026: ₹25,853.36 Lakhs

5. Exceptional Items (FY26): The company accounted for exceptional items of (₹895.93) Lakhs for FY26:

  • One-time payment to workers: (₹1,161.61) Lakhs (Q1 FY26)
  • Gain on Metoda land and building sales: ₹265.68 Lakhs (Q2 FY26)

6. Acquisition of Unitech Workholding: The company completed acquisition of Unitech Workholding Systems Private Limited on February 10, 2026, and has consolidated its results from that date.

Auditor's Review

The limited review was conducted by S K Patodia & Associates LLP (Firm Registration No: 112723W/W100962). The review report includes Emphasis of Matter paragraphs regarding the amalgamation of Global CNC and the liquidation of Wintal Machines SRL.