INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol OBSCP
MSEI Symbol NOTLISTED
ISIN INE0YHV01011
Name of Company OBSC PERFECTION LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 26-03-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-03-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 26-03-2026   15:00:00
End date and time of board meeting 26-03-2026   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


Financial Results — Other than Bank

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 5,938.06 14,802.36
Other income 127.94 297.33
Total Income 6,066.00 15,099.69
2 Expenses
(a) Cost of materials consumed 3,954.60 9,535.79
(b) Purchases of stock-in-trade 503.75 1,613.37
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (353.37) (710.70)
(d) Employee benefit expense 288.03 756.99
(e) Finance costs 158.40 315.74
(f) Depreciation and amortisation expense 249.26 569.35
(g) Other Expenses
1 Other Expenses 396.45 862.52
Total other expenses 396.45 862.52
Total expenses 5,197.12 12,943.06
3 Profit before exceptional and extraordinary items and tax 868.88 2,156.63
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 868.88 2,156.63
6 Extraordinary items 0.00 0.00
7 Profit before tax 868.88 2,156.63
8 Tax Expense
Current tax 140.00 400.00
Deferred tax (55.68) (78.91)
Total tax expenses 84.32 321.09
9 Net Profit Loss for the period from continuing operations 784.56 1,835.54
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 784.56 1,835.54
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 784.56 1,835.54
17 Details of equity share capital
Paid-up equity share capital 2,445.24 2,445.24
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.21 7.51
Diluted earnings (loss) per share from continuing and discontinued operations 3.21 7.51
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Machined Components Parts 5,938.06 14,802.36
Total Segment Revenue 5,938.06 14,802.36
Less: Inter segment revenue
Revenue from operations 5,938.06 14,802.36
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Machined Components Parts 1,027.28 2,472.37
Total Profit before tax 1,027.28 2,472.37
i. Finance cost 158.40 315.74
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 868.88 2,156.63
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Machined Components Parts 22,096.94 22,096.94
Total Segment Asset 22,096.94 22,096.94
Un-allocable Assets 0.00 0.00
Net Segment Asset 22,096.94 22,096.94
4 Segment Liabilities
Segment Liabilities
1 Machined Components Parts 22,096.94 22,096.94
Total Segment Liabilities 22,096.94 22,096.94
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 22,096.94 22,096.94
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. P.K Chand & Co Yes 31-01-2029


Signatory Details

Name of signatory
Designation of person
Place
Date