The Yamuna Syndicate Limited

Key Quantitative Figures & Dates

  • Board Meeting: Commenced at 10:30 a.m. and concluded at 12:15 p.m. on November 06, 2026.
  • Results Period: Quarter and Half-Year ended September 30, 2026.
  • Limited Review Report: Provided by statutory auditors Moudgil & Company, Chartered Accountants (Firm Registration No. 001010N), with an unmodified opinion.

Standalone Financial Performance (Amount in ₹ Lakhs)

Quarter Ended 30.09.2026 (Q2 FY2026):

  • Revenue from Operations: ₹2,252.47
  • Total Income: ₹2,314.07
  • Total Expenses: ₹2,177.35
  • Profit Before Tax: ₹136.72
  • Total Tax Expense: ₹33.71
  • Profit for the Period (Net Profit): ₹103.01
  • Total Comprehensive Income: ₹103.68
  • Basic & Diluted EPS: ₹33.51

Quarter Ended 30.09.2025 (Q2 FY2025) - Comparative:

  • Revenue from Operations: ₹1,705.24
  • Profit for the Period: ₹74.15
  • Basic & Diluted EPS: ₹24.12

Half-Year Ended 30.09.2026 (H1 FY2026):

  • Revenue from Operations: ₹3,957.71
  • Profit for the Period: ₹177.16
  • Basic & Diluted EPS: ₹57.64

Half-Year Ended 30.09.2025 (H1 FY2025) - Comparative:

  • Revenue from Operations: ₹3,421.05
  • Profit for the Period: ₹144.69
  • Basic & Diluted EPS: ₹47.07

Year Ended 31.03.2026 (FY2026) - Audited:

  • Revenue from Operations: ₹6,896.84
  • Exceptional Item: ₹29.67 (One-time provision for employee benefits due to new labour codes)
  • Profit for the Period: ₹1,942.68
  • Basic & Diluted EPS: ₹632.04

Standalone Segment Reporting (Q2 FY2026 Revenue)

  • Batteries: ₹543.54 Lakhs
  • Oil & Lubricants: ₹950.22 Lakhs
  • Agriculture Products: ₹112.11 Lakhs
  • Electricals: ₹85.97 Lakhs
  • Others: ₹13.40 Lakhs

Standalone Balance Sheet (as of 30.09.2026)

  • Total Assets: ₹8,765.83 Lakhs
  • Non-Current Assets: ₹4,938.45 Lakhs (Incl. Investments: ₹4,066.64 Lakhs)
  • Current Assets: ₹3,827.38 Lakhs (Incl. Inventories: ₹799.36 Lakhs; Trade Receivables: ₹512.90 Lakhs; Bank Balances: ₹2,103.10 Lakhs)
  • Total Equity: ₹8,551.61 Lakhs
  • Paid-up Equity Capital: ₹307.37 Lakhs (Face Value ₹100 per share)
  • Other Equity: ₹8,244.24 Lakhs
  • Total Liabilities: ₹214.22 Lakhs

Standalone Cash Flow (H1 FY2026)

  • Cash Generated from Operations: ₹382.78 Lakhs
  • Income Tax Paid: ₹87.12 Lakhs
  • Net Cash from Operating Activities (A): ₹469.90 Lakhs
  • Net Cash from Investing Activities (B): ₹967.68 Lakhs
  • Net Cash from Financing Activities (C): (₹1,536.83) Lakhs (Dividend paid)
  • Net Decrease in Cash (A+B+C): (₹99.25) Lakhs
  • Cash & Equivalents at Period End: ₹71.72 Lakhs

Consolidated Financial Performance (Incl. Associate Isgec Heavy Engineering)

Quarter Ended 30.09.2026 (Q2 FY2026):

  • Profit Before Tax: ₹2,642.76 Lakhs
  • Share in Profit of Associate (Isgec): ₹2,538.45 Lakhs
  • Profit After Tax: ₹2,612.60 Lakhs
  • Total Comprehensive Income: ₹2,791.02 Lakhs
  • Basic & Diluted EPS: ₹849.99

Half-Year Ended 30.09.2026 (H1 FY2026):

  • Profit After Tax: ₹3,118.36 Lakhs
  • Basic & Diluted EPS: ₹1,014.55

Consolidated Balance Sheet (as of 30.09.2026)

  • Total Assets: ₹129,286.31 Lakhs
  • Investment in Associate (Isgec): ₹124,578.45 Lakhs
  • Total Equity: ₹129,072.09 Lakhs

Parties Involved & Rationale

  • Statutory Auditors: Moudgil & Company, Chartered Accountants.
  • Director Authorized: Mr. Kishore Chatnani (DIN: 07805465) was authorized by the board to sign the financial results.
  • Company Secretary & Compliance Officer: Ashish Kumar (Membership No. F7846) signed the filing.
  • Associate Company: Isgec Heavy Engineering Limited and its subsidiaries/associates are consolidated. Their results were reviewed by other auditors.

Additional Notes from Financial Statements

  • Note on Labour Codes: An exceptional item of ₹29.67 Lakhs was recognized in FY2026 for a one-time increase in employee benefit provisions due to new labour codes effective November 21, 2025.
  • Prior Period Restatement: The consolidated results for the associate (Isgec) for the quarter and half-year ended September 30, 2025, have been restated due to a change in classification of a subsidiary from \"discontinued\" to \"continuing\" operations. This significantly impacted the prior period figures for share of profit from the associate.