Eimco Elecon (India) Limited – Q2 FY26 Results Summary
Announcement Date: 9 October 2025
Financial Highlights (Rs. Lakhs):
- Revenue from Operations: 3,323.64 (Q2 FY26) vs 6,662.69 (Q2 FY25), down ~50% YoY and QoQ
- Net Profit After Tax: 535.12 (Q2 FY26) vs 1,306.15 (Q2 FY25)
- Basic & Diluted EPS: Rs. 9.28 (Q2 FY26) vs Rs. 22.64 (Q2 FY25)
- Profit Before Tax Margin (Q2 FY26): ~18.4%
- Net Profit Margin (Q2 FY26): ~14.3%
- Half Year FY26 revenue and profit also declined compared to H1 FY25
Balance Sheet & Cash Flow:
- Total assets increased to Rs. 49,959.84 lakhs (30.09.25) from Rs. 48,797.76 lakhs (31.03.25), driven by higher PPE and investments
- Lease liabilities increased, indicating new lease contracts
- Equity strengthened to Rs. 44,889.11 lakhs
- Operating cash flow declined to Rs. 604.44 lakhs (H1 FY26) from Rs. 1,056.05 lakhs (H1 FY25)
- Cash and cash equivalents improved to Rs. 75.23 lakhs
Management Commentary & Corporate Developments:
- Statutory auditors issued an unmodified limited review report on unaudited results
- Company operates in a single segment: Machinery and Spares
- Approved amendments to Memorandum of Association to expand into construction machinery, defence platforms, and pharmaceuticals
- Reclassification of Tamrock Great Britain Holdings Limited from Promoter to Public category due to zero shareholding
- Retirement of senior managerial personnel effective 10 October 2025
Capex & Investments:
- Increase in Property, Plant & Equipment and Capital Work-in-Progress, indicating ongoing capital projects
- Non-current investments rose; current investments declined
- Gains on sale/fair valuation of investments recognized
This summary captures key financial metrics, balance sheet changes, management insights, and corporate actions relevant for investment analysis.