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Metrics Supply Chain LimitedSMEEquity2025-04-012026-03-312026-05-152026-05-07INRLakhsHalf YearlyYearlyMulti segment2026-05-1518:55:002026-05-1519:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-23https://bombaymetrics.com/wp-content/uploads/2025/05/Related-Party-Transaction-Policy.pdftrue1falseNot Applicable2025-10-012026-03-31AuditedStandalone45186100031560004550170000360383000993000218350005586000632000050481000445598000941900009419000094190003159000-620003097000632200000063220006322000123139000100.510.51. The above Audited standalone results for the half year and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 15th May 2026. <BR> <BR> 2. These results have been prepared in accordance with the recognition and measurement principles laid down in accounting standards specified as per section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Accounts) Rules, 2014, and other accounting principles generally accepted in India. <BR> <BR> 3. The figures for the half year ended 31st March 2026 as reported in these financial results, are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2026 and the published year to date unaudited figures upto the 30th September 2025 which were subjected to Limited Review by Statutory Auditors. <BR> <BR> 4. The Company has identified 2 primary reportable business segments as per AS 17 Segment Reporting ie Engineering tools including its related services and trading of Metals. Segment wise details are as follows. <BR> <BR> 5. During the half year, the Company declared and paid dividend of Rs 0.20/- per equity share for the financial year 2024-25 aggregating to Rs 24.62 lakhs as approved by the shareholders of the Company at the AGM held on 25th September, 2025. <BR> <BR> 6. During the half year, the Company allotted 4,68,000 Convertible Equity Share Warrants on a preferential basis to Promoter & Promoter Group as approved by the Shareholders of the Company in the Annual General Meeting held on 25th September 2025. Each warrant is issued at a price of Rs. 47.25. <BR> <BR> The Company has received Rs. 55,28,250/- being 25% of the issue price of warrants and have utilised Rs 53,11,520 upto 31st March 2026. The balance amount aggregating to Rs 2,16,730 is parked in a separate bank account. <BR> <BR> Each warrant entitles the holder to apply for one fully paid-up equity share of the Company with a face value of Rs. 10 upon payment of the balance Rs. 35.4375 per warrant, within 18 months from the date of allotment of these share warrants. <BR> <BR> 7. In terms of Company's ESOP plan, the Company granted 355,395 (net) options to eligible employees. Each option is exercisable after the vesting period at an exercise price of Rs 15 per option. <BR> <BR> 8. The Government of India has Notified on 8th May, 2026 Rules for implementation of Four Labour codes with implementation date being 21st November, 2025. The Four new labour laws were notified in December 2019 which have consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Codes). <BR> <BR> The Company has made a preliminary detailed anaylsis implemented the same. <BR> <BR> Since the Rules have been notified after the close of the financial year, the Company is in the process of making an assessment if there is any further impact on the financial statements. The impact if any, will be given effect to in the current financial year ending 31 March, 2027 <BR> <BR> 9. The Board of Directors have recommended a dividend of Rs. 0.10 @ 1% per equity share of face value of Rs. 10/- each, subject to approval from the shareholders at the ensuing Annual General Meeting of the Company. <BR> <BR> 10. Figures for the previous period are regrouped reclassified wherever necessary, to make them comparable. <BR> <BR> 11. The above results of the Company are available on the Companys website www.bombaymetrics.com and also on www.nseindia.com.2025-04-012026-03-31AuditedStandalone912377000109290009233060000754271000-21328000405400001144900011576000105181000901689000216170000216170000216170006259000-121000613800015479000000154790001547900012313900010827690001.261.23Other Expenses50481000Other Expenses1051810001231390008276900055280002114360000099700000222600032230001093060005507800012316200017824000049290002341000294816000509475000659680000663900003711500001097220004618000149500001751600014090001347600000276570002481850002049000125800008190600023380003747150005094750001. The above Audited standalone results for the half year and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 15th May 2026. <BR> <BR> 2. These results have been prepared in accordance with the recognition and measurement principles laid down in accounting standards specified as per section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Accounts) Rules, 2014, and other accounting principles generally accepted in India.Other Current Liabilities4929000Other Non-current assets1409000Other Current Assets2338000Engineering tools and related services332911000Trading of Metals (Aluminium / Copper)97987000Others20963000Engineering tools and related services654837000Trading of Metals (Aluminium / Copper)188692000Others6884900045186100091237800000451861000912378000Engineering tools and related services62911000Trading of Metals (Aluminium / Copper)2044000Others8465000Engineering tools and related services102227000Trading of Metals (Aluminium / Copper)5574000Others19295000734200001270960005586000114490005841500094030000941900021617000Engineering tools and related services273619000Trading of Metals (Aluminium / Copper)77544000Others1326000352489000156986000509475000Engineering tools and related services154720000Trading of Metals (Aluminium / Copper)5353000Others0160073000137966000298039000The Company has identified 2 Primary reportable business segment as per AS 17 Segment Reporting i.e. Engineering tools including the related services and trading of metals.11271000115760000-7097000023570000-112800025000017004000-21328000785830008246000-418580000023643000406470006226400000014159000048105000004810500005000000000000354440000000000797000000-3514700000-35147000055280000-3277000111400024590001127100000-1259300000-12593000365000036500016840002049000BOMBAY METRICS SUPPLY CHAIN LIMITED******Mr. Nipul H. 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Shah******DirectorAny other transactionShare warrants-122800000BOMBAY METRICS SUPPLY CHAIN LIMITED******Heena Shah******DirectorAny other transactionShare warrants-61400000BOMBAY METRICS SUPPLY CHAIN LIMITED******Eshan Shah******Relative of DirectorAny other transactionShare warrants-61400000BOMBAY METRICS SUPPLY CHAIN LIMITED******Sahil Shah******DirectorAny other transactionShare warrants-245700000BOMBAY METRICS SUPPLY CHAIN LIMITED******Mr. Nipul H. Keniya******Key Managerial PersonnelAny other transactionShare warrants-61400000346563000AuditedtrueM/s. Rajendra & Co.true2027-08-31Preferential Issues2025-10-1655280002026-03-31falsefalseParsvo GadaCompany Secretary and Compliance OfficerMUMBAI2026-05-15