OBSC Perfection reported a 61.2% increase in net profit to ₹2,701.46 lakh for the financial year ended March 31, 2026, driven by a 53.8% rise in revenue from operations to ₹21,954.41 lakh. The company’s earnings per share (EPS) for the year improved to ₹10.45 on a basic basis and ₹12.62 on a diluted basis, up from ₹6.85 and ₹8.12 respectively in the previous year. The Board of Directors approved the audited financial results along with the audit report in a meeting held on May 20, 2026.

Financial Performance

The growth in revenue was supported by a significant increase in consumption and manufacturing expenses, which rose to ₹14,385.59 lakh from ₹9,364.76 lakh in the prior year. Finance costs also increased to ₹448.94 lakh compared to ₹312.23 lakh in FY25. For the quarter ended March 31, 2026, the company recorded a profit before tax of ₹1,021.22 lakh and a total comprehensive income of ₹865.92 lakh.

Balance Sheet and Cash Flows

The company’s total assets grew to ₹29,569.61 lakh as of March 31, 2026, up from ₹15,855.08 lakh a year earlier. Shareholders' funds stood at ₹17,196.41 lakh, comprising a share capital of ₹2,584.56 lakh and reserves and surplus of ₹14,611.85 lakh. Cash flow from operating activities for the year was negative at ₹194.68 lakh, while cash flow from financing activities was positive at ₹7,803.54 lakh, primarily due to an increase in borrowings and share capital.

Auditor’s Report and Utilization of Proceeds

Statutory auditors P. K. Chand & Co. issued an unmodified opinion on the financial statements. The auditors noted that certain vouchers were amended to incorporate further details without impacting the company's financial position, attributing this to the accounting staff's adjustment to audit trail-compliant software. The company also provided certificates confirming the utilization of proceeds from preferential issues, with funds allocated towards land purchase, construction, plant and machinery, and working capital requirements.

Key Financial Metrics for FY26

obsc perfection disclosed that its promoter, Omega Bright Steel & Components Private Limited, holds 18042800 equity shares as of March 31, 2026. The filing confirms that the promoter group, including persons acting in concert, has not created any new encumbrances on shares directly or indirectly during the financial year ended March 31, 2026. This information was submitted to the National Stock Exchange of India Limited in compliance with Regulation 31(4) of the SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011.

The disclosure was made by Uday Narang, Director of Omega Bright Steel & Components Private Limited, on behalf of all promoters and the promoter group. The submission to the exchange was authorized by Asha Narang, Director of OBSC Perfection Limited. The company, formerly known as OBSC Perfection Private Limited, is listed on the NSE under the symbol OBSCP.

Shareholding Details

The table below outlines the shareholding position disclosed by the promoter:

The declaration covers the status of share encumbrances up to the financial year ended March 31, 2026. The promoter group affirmed that all necessary disclosures regarding shareholding and encumbrances have been made in accordance with regulatory requirements.