Un audited Financial Results for the half year ended 30th Sep,2026

CIN NO.: L27109GJ1991PLC016200 Date: 27th October, 2026 The Manager Department of Corporate Services BSE Ltd. Dalal Street, Fort Mumbai – 400 001 Sub. - : Reg. 33 - Unaudited financial results for the Quarter and six months ended 30th September 2026 Ref. -: Scrip Code – 513 502 Dear Sir / Madam, The Board of Directors at their Meeting held on 27th October, 2026, has approved the Un- audited financial results for the Quarter and Six months ended 30th September 2026. As per Regulation 33 of Listing Regulations, the Financial Results and Limited Review Report are enclosed herewith for your records. The meeting of the Board of Directors commenced at 11:00 A.M. and concluded at 13:00 P.M. Kindly take the same on your records and acknowledge the receipt. Thanking you, Yours faithfully, For Baroda Extrusion Limited Vaishali Joshi Company Secretary Regd. Office :- Survey No 65-66, Village Garadhiya, Jarod – Samalaya Road Ta. Savli, Dist. Vadodara, Gujarat - 391520. web.: www.barodaextrusion.com CIN NO.: L27109GJ1991PLC016200 In lakhs Statement of Unaudited Financial Results for the Quarter and Period ended 30th Sep, 2026 Quarter Ended Half Year Ended Year Ended Sr. No. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Audited) (Unaudited) (Unaudited) (Audited) 1 Revenue from Operations 6,398.84 4,790.51 4,420.49 11,189.35 8,226.42 18,251.12 2 Other Income 1.14 0.15 50.13 1.29 50.13 138.45 3 Total Income 6,399.98 4,790.66 4,470.62 11,190.64 8,276.55 18,389.57 4 Expenses: (a) Cost of Materials consumed 5,399.65 4,619.78 4,244.58 10,019.43 7,926.17 17,246.35 (b) Purchase of Stock in Trade 571.40 72.94 266.67 644.34 447.84 866.18 (c) Change in inventories of finished goods, stock in (257.66) (444.98) (404.90) (702.64) (720.53) (1,426.76) trade and work-in-progress (d) Employee benefits expense 55.31 39.71 36.36 95.02 72.69 167.31 (e) Finance Costs 30.90 13.83 16.28 44.73 33.14 5 9.35 (f) Depreciation and amortisation expense 4.83 4.63 4 .43 9.46 8.37 1 7.61 (g) Other expenses 120.09 134.58 109.98 254.67 223.47 478.40 Total Expenses 5,924.52 4,440.49 4,273.40 10,365.01 7,991.15 17,408.44 5 Profit before Exceptional Items & Tax 475.46 350.17 197.22 825.63 285.40 981.13 6 Exceptional Items - - - - - - 7 Profit before Tax 475.46 350.17 197.22 825.63 285.40 981.13 8 Tax Expense: (a) Current Tax 120.15 58.95 - 179.10 - 3 7.86 (b) Prior Period Tax 1.35 - - 1.35 - - (c) Deferred Tax (0.49) 27.22 72.58 26.73 72.58 209.84 9 Profit after tax for the period 354.45 264.00 124.64 618.45 212.82 733.43 10 Other Comprehensive Income A (i) Item that will not be reclassified to profit or loss (22.58) - 0 .11 (22.58) 0.11 3 .49 (ii) Income tax relating to item that will not be reclassified 5.68 - (0.03) 5.68 (0.03) (0.88) to profit or loss B (i) Item that will be reclassified to profit or loss - - - - - - (ii) Income tax relating to item that will be reclassified to - - - - - - profit or loss 11 Total Comprehensive Income for the period 337.55 264.00 124.72 601.55 212.90 736.04 12 Paid up Equity Share Capital (Face Value of Rs 1/- each) 1,943.82 1,943.82 1,943.82 1,943.82 1,943.82 1,943.82 Weighted Average Equity Shares (Face Value of Rs 1/- 1,943.82 1,943.82 1,574.72 1,943.82 1,574.72 1,758.76 each) 13 Other Equity excluding Revaluation Reserves 550.13 14 Earnings per equity share (FV Rs. 1/- per share) Basic & Diluted (in Rs.) (not annualised) 0.18 0.14 0 .08 0.32 0.14 0 .42 1 The Above Results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013 read together with the Companies ( Indian Accounting Standards ) Rules, 2015 (as amended). 2 The above results were reviewed by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company. 3 The Company is engaged in the business of Copper Tubes and Bars etc. only and therefore, there is only one reportable segment. 4 The previous quarters/periods figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period. For Baroda Extrusion Limited Date: 27th October, 2026 Alpesh Kanugo Place: Vadodara Managing Director Standalone Statement of Assets and Liabilities In Lakhs As at 31st March, Particulars Notes As at 30th Sep, 2026 2026 I. ASSETS (1) Non-current assets (a) Property, Plant and Equipment 2 164.60 154.03 (b) Capital Work-in-progress 2 - - (c) Investment Property 2 90.33 8 9.54 (d) Financial Assets - Other Financial Assets 3 17.37 17.37 (e) Other Non Current Asset 19.66 (f) Deferred Tax Assets (Net) 4 60.85 81.90 Total Non Current Assets 352.81 342.84 (2) Current assets (a) Inventories 5 3,347.46 2,576.18 (b) Financial Assets - Trade Receivables 6 2,234.64 2,463.67 - Cash and Cash Equivalents 7 1.61 42.76 - Deposits Including accrued interest 8 2.07 3.00 (c) Current Tax Assets (Net) 9 - - (d) Other Current Assets 10 116.30 111.63 Total Current Assets 5,702.08 5,197.24 TOTAL ASSETS 6,054.89 5,540.08 II. EQUITY AND LIABILITIES Equity Equity Share Capital 11 1,943.82 1 ,943.82 Other Equity 12 1,151.68 550.13 Total Equity 3,095.50 2,493.95 Liabilities (1) Non-Current Liabilities (a) Financial Liabilities - Borrowings 13 445.25 160.21 (b) Provisions 14 42.89 30.73 (c) Deferred Tax Liabilities (Net) 4 - - Total Non-Current Liabilities 488.14 190.94 (2) Current Liabilities (a) Financial Liabilities - Short Term Borrowing 15 166.72 397.80 - Trade Payables 16 - Total outstanding dues of micro enterprises and small enterprises 688.70 1,407.57 - Total outstanding dues of creditors other than micro enterprises and small enterprises 1,093.17 709.57 - Other Financial Liabilities 17 21.72 64.03 (b) Other Current Liabilities 18 385.21 231.63 (c) Provisions 19 115.73 44.59 Total Current Liabilities 2,471.25 2,855.19 Total Liabilities 2,959.39 3,046.13 TOTAL EQUITY AND LIABILITIES 6,054.89 5,540.08 Significant Accounting Policies and Other Explanatory 1 & 28 - - Notes and information Note: The accompanying notes referred to above which form an integral part of the financial statements CASH FLOW STATEMENT For the Period ended Particulars 30th Sep, 2026 A CASH FLOW FROM OPERATING ACTIVITIES: Net Profit / (Loss) before tax 825.63 Adjustments for: 1 Depreciation 9 .46 2 Finance Cost 44.73 3 Interest Income (0.99) 4 Loss on Sale of Asset - Operating profit before change in working capital 878.68 Adjustments for (Increase)/Decrease in Operating Assets: Inventories (771.28) Trade Receivables & Long Term Advances 229.03 Short term Loans & Advances 0.93 Other Non Current Assets (19.66) Other Current Assets (4.67) Adjustments for (Increase)/Decrease in Operating Liabilities: Trade Payables (335.27) Other Current Liabilities 111.27 Short term Borrowing (231.08) Provisions 0.09 Cash generated from operations (141.96) Income Tax Paid/Refund (119.82) NET CASH INFLOW FROM OPERATING ACTIVITIES A (261.78) B CASH FLOW FROM INVESTING ACTIVITIES: 1 Purchase of Property, Plant & Equipment / CWIP (20.82) 2 Sale of Property, Plant & Equipment - 3 Interest received 0.99 NET CASH UTILISED IN INVESTING ACTIVITIES B (19.68) C CASH FLOW FROM FINANCIAL ACTIVITIES: 1 Proceeds/ (Repayment) from Borrowings (Net) 285.04 2 Finance Cost Paid (44.73) Proceeds from Preferential Issue of Equity Shares (net off 3 issue expenses) - CASH FLOW STATEMENT For the Period ended Particulars 30th Sep, 2026 NET CASH UTILISED IN FINANCIAL ACTIVITIES C 240.31 I Net Increase / (Decrease) in Cash and Cash Equivalents ( A+B+C) (41.15) II Cash & Cash equivalents as at the beginning of the Year 42.76 III Cash & Cash equivalents as at the end of the Reporting Period 1.61 IV Cash & Cash equivalents as at the end of the Reporting Period Balances with Bank - Cash on Hand 1.61 Cash and Cash Equivalents 1.61 Maloo Bhat,t &Co. CHARTERED ACCOUNTANTS H,O,:204-207, Parshwa Complex, Near Cash n Carry, Subhanpura Road, Ellorapark, Vadodara _ 390 023 l+Y ZaS ZSSZay O +9i 99240 88339 B [Showing first 8,000 characters — download PDF for full document]