Calcom Vision Ltd

Business overview

• Single electronic segment; no other segments reported.
• Q1 FY26-27 standalone revenue: Rs 60.19 crore; highest first-quarter.
• PLI incentive claim: Rs 1.80 crore; Rs 6 crore eligible (FY 2025-26).
• Consolidation includes Calcom Astra Pvt Ltd (incorporated Jan 17, 2025).
• Kadappa Pvt Ltd subsidiary struck off (Dec 2, 2025); comparability impacted.

Key operational highlights

• Q1 sales of Rs 60.19 crore; highest in last four quarters.
• Star Performer Award from Panasonic QC Convention (July 8, 2026).

Financial performance

• Standalone revenue from operations: 6,033.32 Lakhs; total income 6,047.98 Lakhs; PAT 46.27.
• Consolidated revenue from operations: 6,008.00 Lakhs; PAT 31.89.
• Standalone EPS: 0.33; Consolidated basic 0.23; diluted 0.22.
• Paid-up capital: 1,398.53 Lakhs; Reserves: 4,610.58 Lakhs.

Capital structure & liquidity

• Debt figures not disclosed in this filing; capital comprises paid-up share capital and reserves.

Strategic priorities & outlook

• Grow electronic segment; leverage PLI incentives for expansion.
• Monitor Labour Code implementation and required compliance actions.

Risks & governance

• Kadappa strike-off affects comparability; ongoing labour-code adaptations noted.
• Disclaimer on forward-looking statements; actions to implement labour-code changes.

KMP contact details updated

• KMPs updated: CFO Pramod and Company Secretary Aditi Ghosh contact details.
• Includes new postal address and official emails for direct inquiries.
• Disclosure filed under Regulation 30(5) of SEBI LODR.

Cost Auditor Appointment

• Appointed as Cost Auditor on 11/08/2026 for FY 2026-27.
• Remuneration is subject to ratification by members at the ensuing AGM.
• Firm: M/s Neeraj Sharma & Co., FRN 100466.
• Board approved appointment of Cost Auditor for FY 2026-27.

Standalone results

• Q1 FY27 standalone: revenue from operations ₹6,033.32 Lakhs; total income ₹6,047.98 Lakhs.
• PAT ₹46.28 Lakhs; Basic/Diluted EPS ₹0.33.
• Cost of materials ₹5,349.79 Lakhs; employee benefits ₹763.44; finance costs ₹171.32.
• Depreciation ₹155.55; other expenses ₹244.79.
• Single electronic segment; no Ind AS 108 segment reporting.

Consolidated results

• Q1 FY27 consolidated: revenue from operations ₹6,007.99 Lakhs; total income ₹6,022.65 Lakhs.
• PAT after tax ₹29.71 Lakhs; Basic/Diluted EPS ₹0.09.
• Total comprehensive income ₹22.18 Lakhs.
• Share of profit of joint ventures: equity method loss ₹19.08 Lakhs.
• Single electronic segment; no Ind AS 108 segment reporting.

Incentives & regulatory updates

• Production Linked Incentive eligibility: transition to ₹25 Crores category; incentive recognized on claim.

Appointment details

• Appointee: Ms. Aditi Ghosh, Company Secretary & Compliance Officer.
• Effective from 11 August 2026.
• Reason for change: Board-approved appointment.
• Profile: Associate member of ICSI; Chartered Accountant; B.Com; LL.B.
• Relationship with promoters or directors: none.

Financial results

• Board approved unaudited standalone and consolidated results for quarter ended 30 June 2026.
• Limited Review Report of the statutory auditor is enclosed.

Appointments

• Ms. Aditi Ghosh appointed Company Secretary & Compliance Officer, effective 11 August 2026.
• M/s Neeraj Sharma & Co. appointed Cost Auditor for FY2026-27, subject to AGM remuneration ratification.

Regulatory & compliance

• Labour Code updates monitored; company implementing required changes.
• PLI eligibility for White Goods; transition to ₹25 crore investment category for FY2025-26.
• Incentive to be recognized in the financial statements upon filing claim.

Consolidation & corporate structure

• Consolidation includes Calcom Astra Private Limited.
• Calcom Kadappa Private Limited struck off by MCA on 2 December 2025.
• Consolidated results reflect Kadappa strike-off; not strictly comparable with prior period.

Rating Action & Agency

• Credit rating reaffirmed by CRISIL for Calcom Vision's existing facilities; outlook Stable.
• No downgrade or material change to the credit profile.
• Reaffirmation communicated date: 27 July 2026.

Disclosure Timing & Compliance

• Delay in submission due to inadvertent administrative oversight; disclosed 05 August 2026.
• Internal controls strengthened to ensure timely disclosures going forward.
• Isolated incident; no prejudice to investors.

Meeting Details

• Board meeting date scheduled for August 11, 2026.
• Time and venue not disclosed.

Key Agenda Items

• Consider and approve unaudited standalone and consolidated financial results for quarter ended June 30, 2026.

Other Notes

• Trading window to remain closed until 48 hours after results declaration.

Rating action & details

• CRISIL reaffirms long-term BB+/Stable on Rs 50 crore bank facilities.
• CRISIL reaffirms short-term A4+ rating on the facilities.
• Total bank facilities rated: Rs 50 crore.
• Previous year ratings: long-term Downgraded; short-term Downgraded.
• Outlook: Stable for long-term rating.
• Ratings kept under surveillance; may be withdrawn or revised.
• Bank-wise facility mix disclosed; total Rs 50 crore.