AUAcme Universal Safezone 9544964Quarterly results

Board approves unaudited standalone results for half year ended September 30, 2026

Acme Universal Safezone 9 Ltd's board met on October 30, 2026 and approved the unaudited standalone financial results for the half year ended September 30, 2026.

By ScoutQuest · Fri 30 Oct 2026, 5:25 PM IST · 2 min read

Revenue from operations

Rs. 11,993.39 lakh vs Rs. 10,331.12 lakh a year earlier

Profit for the year

Rs. 702.26 lakh vs a loss of Rs. 755.41 lakh

Basic EPS

Rs. 5.00

The board meeting

Acme Universal Safezone 9 Ltd held its board meeting on Friday, October 30, 2026, from 04.00 PM to 5.15 PM. The board considered and approved the unaudited standalone financial results of the company for the half year ended September 30, 2026. The statement carries a limited review report from Ramanand & Associates, Chartered Accountants.

Auditor's review conclusion

The review was done under SRE 2410, which gives moderate assurance and is less than a full audit. The report states that nothing has come to the auditor's attention that causes them to believe the statement has not disclosed the information required, or that it contains any material misstatement. The conclusion carries no qualification.

Half year at a glance (standalone, unaudited, amounts in ₹ lakh)

• Revenue from operations: 11,993.39, against 10,331.12 in the half year ended September 30, 2025
• Other income: 280.50, against 198.78
• Total income: 12,273.89, against 10,529.90
• Total expenses: 11,342.61, against 10,068.87
• Profit before tax: 931.28, against a loss of 660.40
• Profit for the year: 702.26, against a loss of 755.41
• Basic and diluted EPS: 5.00 each, against a loss of 16.15 each

The earlier half year included Prior Period expenses of 1,121.43, which is why that period ended in a loss even though profit before that line was positive at 461.03.

Balance sheet (as at September 30, 2026, amounts in ₹ lakh)

• Total equity and liabilities, and Total assets: 16,683.12, against 14,672.27 as at March 31, 2026
• Share capital: 1,403.26; Reserves and surplus: 4,574.80
• Long-term borrowings: 1,577.46, against 1,383.78
• Short-term borrowings: 4,021.95, against 4,420.81
• Trade receivables: 3,578.11, against 2,879.85
• Inventories: 3,523.25, against 3,523.25
• Current investments: 4,241.82, against nil
• Cash and other bank balances: 292.23, against 326.45

Cash flow (half year, amounts in ₹ lakh)

• Net cash generated from operating activities: 926.48, against 745.83
• Net cash used in investing activities: 604.49
• Net cash generated from financing activities: 382.13
• Net decrease in cash and cash equivalents: 60.15

Points to keep in mind

• The figures are standalone. The company's statement says it has a single reportable segment, so segment-wise reporting is not applicable under AS-17.
• The company states that it has not adopted Indian Accounting Standards (IND AS), using the exemption available to companies listed on the SME platform.
• These are unaudited results for a half year; the limited review gives moderate, not full audit, assurance.
• The results were reviewed by the audit committee and approved by the board at the October 30, 2026 meeting.

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