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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 12-08-2026   02:00:00
End date and time of board meeting 12-08-2026   03:30:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Compas has not defaulted in loans.


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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 7,731.05 7,731.05
Other income 140.44 140.44
Total Income 7,871.49 7,871.49
2 Expenses
(a) Cost of materials consumed 5,338.02 5,338.02
(b) Purchases of stock-in-trade 638.33 638.33
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (471.95) (471.95)
(d) Employee benefit expense 398.04 398.04
(e) Finance costs 173.62 173.62
(f) Depreciation and amortisation expense 224.51 224.51
(g) Other Expenses
1 Other Expenses 444.18 444.18
Total other expenses 444.18 444.18
Total expenses 6,744.75 6,744.75
3 Profit before exceptional and extraordinary items and tax 1,126.74 1,126.74
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,126.74 1,126.74
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,126.74 1,126.74
8 Tax Expense
Current tax 140.00 140.00
Deferred tax 39.31 39.31
Total tax expenses 179.31 179.31
9 Net Profit Loss for the period from continuing operations 947.43 947.43
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 947.43 947.43
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 947.43 947.43
17 Details of equity share capital
Paid-up equity share capital 2,584.56 2,584.56
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 3.67 3.67
Diluted earnings (loss) per share from continuing and discontinued operations 3.67 3.67
20 Debt equity ratio 0.4700 0.4700
21 Debt service coverage ratio 0.3800 0.3800
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1)


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 7,871.49 7,871.49
Total Segment Revenue 7,871.49 7,871.49
Less: Inter segment revenue
Revenue from operations 7,871.49 7,871.49
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Machined Components Parts 1,300.36 1,300.36
Total Profit before tax 1,300.36 1,300.36
i. Finance cost 173.62 173.62
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,126.74 1,126.74
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Machined Components Parts 32,477.56 32,477.56
Total Segment Asset 32,477.56 32,477.56
Un-allocable Assets 0.00 0.00
Net Segment Asset 32,477.56 32,477.56
4 Segment Liabilities
Segment Liabilities
1 Machined Components Parts 32,477.56 32,477.56
Total Segment Liabilities 32,477.56 32,477.56
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 32,477.56 32,477.56
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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-02-2026
Amount Raised 4,332.85
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Purchase Of Land NA 1,221.00 0.00 1,221.00 0.00
2 Construction Cost for Building and Infrastructure Development NA 1,221.00 0.00 480.16 0.00
3 Purchase of Plant and Machinery NA 814.00 0.00 814.00 0.00
4 To Meet Working Capital Requirement NA 814.00 0.00 814.00 0.00
5 General Corporate Purposes NA 262.85 0.00 262.85 0.00


Signatory Details

Name of signatory Saksham Leekha
Designation of person Managing Director
Place New Delhi
Date 11-08-2026