Aditya Consumer Marketing540146Quarterly results

Standalone half-year results: loss of (1.22) crore; auditor's review conclusion unmodified

Board of Aditya Consumer Marketing met on Friday, 30 October 2026 and approved the standalone unaudited financial results for the half year ended 30 September 2026.

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

Profit/(Loss) for the Period (Rs cr): (1.22) crore, against (2.17) crore in the same half last year
Revenue from operations (Rs cr): 44.99
Prior-period items (Emphasis of Matter): Rs 51.65 lakh depreciation short charge; reversal of Rs 56.33 lakh deferred tax liability

What the board approved

The board met on Friday, 30 October 2026 and approved the standalone unaudited financial results for the half year ended 30 September 2026, along with the auditor's limited review report.
These are standalone numbers for the half year, not a full-year audited account.

Results at a glance (standalone, Amount in Cr.)

Revenue from operations: 44.99 for the half year ended 30.09.2026.
Total revenue: 45.24.
Total expenses: 46.50.
Profit / (Loss) for the Period: (1.22), against (2.17) in the half year ended 30.09.2025. In simple words, the company stayed in loss, but the loss for this half year is smaller than a year earlier.
The figure is stated after the prior-period items explained below.

What the auditor said

The limited review report is from S Kumar Mishra And Company, Chartered Accountants. Its conclusion is unmodified: nothing came to the reviewer's attention that suggests the statement is materially misstated or misses disclosures required under the listing regulations.
Emphasis of Matter: the auditor drew attention to two prior-period items in the statement, and states that the conclusion is not modified in respect of these matters.

The two prior-period items, in plain terms

Depreciation catch-up: the company follows the useful lives and residual value prescribed under Schedule II of the Companies Act, 2013. A short charge of depreciation for periods up to 31 March 2026, amounting to ₹51.65 lakh, has been shown as a prior period item under exceptional items. Depreciation for the half year itself is ₹72.59 lakh.
Deferred tax write-back: a deferred tax liability of ₹56.33 lakh carried in the books as at 31 March 2026 has been reversed and credited as a prior-period item, because no taxable timing differences existed at that date.
A prior-period item is an adjustment relating to earlier periods that is shown separately, so the current half year's operating picture stays comparable.

Business segments

The company operates three segments: Salon, Food & Beverages and Retail Store.
Each of the three reported a segment loss before tax and interest for the half year.

What a retail investor can take from this

This is a half-yearly standalone result update with a limited review, which gives moderate assurance rather than a full audit.
The reported bottom line is a loss, and part of the movement comes from one-off prior-period adjustments rather than day-to-day operations.
The result, the notes and the auditor's Emphasis of Matter together give the full picture; read them as one set.

Also from Aditya Consumer Marketing

Board meeting on 30 October 2026 to consider half-year unaudited results

26 Oct 2026

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