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Maharashtra Seamless Q2 FY26 revenue at 1,234 Cr and PAT at 130 Cr, with EBITDA at 123 Cr (11% margin), showing a decline QoQ and YoY. H1 FY26 PAT was 364 Cr, marginally up YoY. The company holds a strong net cash position of 3,105 Cr and zero corporate guarantees. Order book stands at 1,378 Cr as of Oct 31. CAPEX of 852 Cr for value-added products and capacity expansion, along with 550 Cr for working capital, is fully funded by internal accruals. Management notes reduced tender issuance in oil & gas due to sector slowdown, but highlights import substitution with new products and significant long-term market potential from India's energy demand growth. Promoter holding increased, signaling confidence.