Board approves Sep 2026 quarter and half-year results; auditors' review finds nothing indicating material misstatement
Board approved the unaudited results for the quarter and half year ended 30 September 2026; these were reviewed by the Audit Committee and carry a limited review report from JMT & Associates.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 8,298.64 | 7,370.01 | +12.6% | 6,497.17 | +27.7% |
| Total income | 8,358.33 | 7,414.36 | +12.7% | 6,674.53 | +25.2% |
| Profit before tax | 621.52 | 245.98 | +153% | 185.78 | +235% |
| Profit after tax | 456.52 | 174.34 | +162% | 136.37 | +235% |
| Total comprehensive income | 456.52 | 174.34 | +162% | 136.37 | +235% |
| Basic EPS | 3.19 | 1.22 | +161% | 0.92 | +247% |
- Total income YoY growth
- +12.7%
- Period
- 30.09.2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- The company operates only in a single segment i.e. Manufacturing of Copper and Copper Alloy Products.
The board of the company met on 23 October 2026 and approved the unaudited financial results for the quarter and half year ended 30 September 2026, along with the statement of assets and liabilities and the statement of cash flows for the half year.
What was approved
- Unaudited financial results for the quarter and half year ended 30 September 2026, reviewed by the Audit Committee and recommended to the board.
- The limited review report of the statutory auditors, JMT & Associates, Chartered Accountants, was taken on record.
- Related party transaction disclosures for the half year are being submitted to the exchanges in the prescribed format.
Auditor's review conclusion
The auditors carried out a review under Standard on Review Engagements 2410. Their conclusion is that nothing came to their attention that causes them to believe the accompanying statement, prepared under Ind AS 34, has a material misstatement or has not disclosed the information required under the listing regulations. A review is narrower in scope than an audit, so the auditors state that they do not express an audit opinion. These are interim, unaudited numbers that have been reviewed, not audited.
Quarter at a glance (standalone, Rs. lakhs, quarter ended 30.09.2026 vs 30.09.2025)
- 'Revenue from operations': 8,298.64 versus 7,370.01
- 'Total income': 8,358.33 versus 7,414.36
- 'Profit before tax': 621.52 versus 245.98
- 'Profit for the period': 456.52 versus 174.34
- Basic and diluted EPS: 3.19 versus 1.22
- 'Total expenditure': 7,736.81 versus 7,168.38, with 'Cost of materials consumed' at 7,495.30
Half year at a glance (standalone, Rs. lakhs, ended 30.09.2026 vs 30.09.2025)
- 'Revenue from operations': 14,795.81 versus 12,357.22
- 'Total income': 15,032.86 versus 12,452.13
- 'Profit before tax': 807.30 versus 414.23
- 'Profit for the period': 592.89 versus 297.40
- Basic and diluted EPS: 4.14 versus 2.08
- 'Finance costs': 218.07 versus 188.99
Balance sheet as at 30 September 2026 (Rs. lakhs)
- Total assets: 20,673.85, against 20,759.27 as at 31 March 2026
- Total equity: 8,923.83, against 8,330.82
- Non-current borrowings: 1,185.77; current borrowings: 3,241.54
- Inventories: 7,133.09; trade receivables: 5,373.58
- Cash and cash equivalents: 465.40, against 398.77 at 31 March 2026
What this means for a reader
The update is a routine quarterly disclosure. It shows the company's revenue from operations and profit for the period for the September 2026 quarter and half year, with the auditor's limited review taken on record. All figures are in Rs. lakhs unless stated otherwise, and the company operates in a single segment, manufacturing of copper and copper alloy products. The results are interim and reviewed, not audited; the annual audited figures for the year ended 31 March 2026 show 'Profit for the period' of 745.39 lakh and EPS of 5.21 for reference.
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More numbers
- Profit for the period - half year ended 30.09.2026 (Rs. lakhs)592.89
- Total equity as at 30.09.2026 (Rs. lakhs)8,923.83
- Current borrowings as at 30.09.2026 (Rs. lakhs)3,241.54
- Total income, latest quarter8,358.33 (in lakhs)
- Total income, year-ago quarter7,414.36 (in lakhs)
- Total income, previous quarter6,674.53 (in lakhs)
- Total comprehensive income, latest quarter456.52 (in lakhs)
- Total comprehensive income, year-ago quarter174.34 (in lakhs)
- Total comprehensive income, previous quarter136.37 (in lakhs)
- Profit after tax, latest quarter456.52 (in lakhs)
- Profit after tax, year-ago quarter174.34 (in lakhs)
- Profit after tax, previous quarter136.37 (in lakhs)
- Revenue from operations, latest quarter8,298.64 (in lakhs)
- Revenue from operations, year-ago quarter7,370.01 (in lakhs)
- Revenue from operations, previous quarter6,497.17 (in lakhs)
- Profit before tax, latest quarter621.52 (in lakhs)
- Profit before tax, year-ago quarter245.98 (in lakhs)
- Profit before tax, previous quarter185.78 (in lakhs)
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