Financial Results Summary

Standalone Financials for Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹13,591.02 lakh
  • Other Income: ₹6.62 lakh
  • Total Revenue: ₹13,597.63 lakh
  • Profit Before Tax: ₹79.75 lakh
  • Current Tax: ₹33.03 lakh
  • Deferred Tax Assets: ₹(1.66) lakh (net benefit)
  • Profit After Tax: ₹56.54 lakh
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Half-Year Standalone Financials (April-September 2026):

  • Revenue from Operations: ₹36,955.50 lakh
  • Other Income: ₹6.77 lakh
  • Total Revenue: ₹36,962.27 lakh
  • Profit Before Tax: ₹601.70 lakh
  • Current Tax: ₹163.16 lakh
  • Deferred Tax Assets: ₹(1.66) lakh (net benefit)
  • Profit After Tax: ₹460.20 lakh
  • Basic EPS: ₹0.34
  • Diluted EPS: ₹0.34

Comparative Performance:

  • Q2 FY27 PAT increased 119% from ₹25.77 lakh in Q2 FY26
  • H1 FY27 PAT increased 237% from ₹136.45 lakh in H1 FY26

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

  • Total Assets: ₹38,765.14 lakh (vs ₹41,323.76 lakh as of March 31, 2026)
  • Equity Share Capital: ₹1,340.08 lakh (unchanged)
  • Preference Share Capital: ₹1,461.12 lakh (reduced from ₹1,580.06 lakh)
  • Other Equity: ₹8,004.68 lakh (increased from ₹7,542.96 lakh)
  • Inventories: ₹7,604.22 lakh (increased from ₹6,411.17 lakh)
  • Trade Receivables: ₹22,917.19 lakh
  • Cash & Cash Equivalents: ₹29.04 lakh (decreased from ₹24,939.28 lakh)

Board Decisions and Appointments:

1. Re-appointment of Director:

  • Mr. Ankit Tiwari (DIN: 08243061) re-appointed as Non-Executive Independent Director
  • Second term of 5 years from November 12, 2026 to November 11, 2031
  • Subject to shareholder approval
  • Profile: Member of ICSI, MBA, Commerce degree from Delhi University, 10+ years experience in corporate law, SEBI regulations, compliance

2. Appointment of Key Managerial Personnel:

  • Mr. Rahul Prasad (ICSI Membership No. A78123) appointed as Company Secretary and Compliance Officer
  • Effective from November 12, 2026
  • Profile: Qualified Company Secretary, Commerce graduate from Delhi University, 1.5 years experience in SEBI regulations, corporate governance

3. Appointment of Additional Independent Directors:

  • Mr. Shobhit Batta (DIN: 12037765) appointed as Additional Non-Executive Independent Director
  • First term of 5 years from November 12, 2026 to November 11, 2031
  • Subject to shareholder approval
  • Profile: Partner at Luthra and Luthra Law Offices, B.A. LL.B. (Hons.) from NLU Odisha, 10+ years in banking and finance
  • Mr. Abhijeet Kumar (DIN: 06389527) appointed as Additional Non-Executive Independent Director
  • First term of 5 years from November 12, 2026 to November 11, 2031
  • Subject to shareholder approval
  • Profile: UGC NET qualified, MBA, M.Com, B.Sc (Mathematics Honours), 12+ years in corporate secretarial and legal advisory

Corporate Actions:

  • Partial redemption of 1,50,000 5% Non-Convertible, Non-Participating, Non-Cumulative Redeemable Preference Shares (NCRPS) of ₹100 each
  • Redemption price: ₹100 per share
  • Total redemption amount: ₹150 lakh (₹1.5 crore)
  • Redeemed in two tranches of ₹100 lakh and ₹50 lakh from company profits
  • Out of total 19,92,665 NCRPS

Audit and Compliance:

  • Financial results reviewed by Audit Committee and approved by Board on November 12, 2026
  • Statutory auditors (Tanuj Garg & Associates) conducted limited review and issued unqualified opinion
  • Prepared in accordance with Ind AS
  • Meeting duration: 1:00 PM to 1:50 PM IST

Subsidiary Information:

  • Integrated Motion & Control LLP (51% subsidiary) established on April 2, 2025
  • Engaged in manufacturing PCB cards for ceiling fans and electronic products
  • Manufacturing unit at SIDCUL, Haridwar
  • Commenced operations during current year

Additional Information: