Board approves Q2 and H1 FY27 results; auditor's limited review conclusion unmodified
Board met on October 26, 2026 and approved the unaudited standalone and consolidated results for the quarter and half year ended September 30, 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 221,334 | 229,401 | −3.5% | 235,686 | −6.1% |
| Total income | 231,177 | 239,002 | −3.3% | 246,317 | −6.1% |
| Profit before tax | 42,027 | 31,020 | +35.5% | 71,928 | −41.6% |
| Profit after tax | 32,050 | 24,402 | +31.3% | 54,484 | −41.2% |
| Total comprehensive income | 32,186 | 24,539 | +31.2% | 54,479 | −40.9% |
| Basic EPS | 7.42 | 5.12 | +44.9% | 13.80 | −46.2% |
- PAT YoY change
- +31.3% (Year ago 24,402)
- Period
- 30.09.2026 Unaudited
Auditor's review
Conclusion: Unmodified
Notes to the results
- Standalone note: ALL transferred Ammonia storage terminal at Pipavav to step-down subsidiary ATPL on slump sale basis; profit of ₹19,852 lakh recognised in other income.
What the board approved
The board of Aegis Logistics Ltd met on Monday, October 26, 2026 and approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026. The statutory auditors, CNK & Associates LLP, have issued their limited review reports on the results.
The auditor's conclusion
- The review follows SRE 2410, which gives moderate assurance and is narrower in scope than a full audit; the auditors state they do not express an audit opinion.
- On the standalone statement, nothing has come to their attention that causes them to believe it contains a material misstatement or omits disclosures required under Regulation 33.
- The conclusion records no qualification, emphasis of matter or going-concern doubt.
Standalone results, as printed (₹ in Lakh)
- 'Revenue from operations' for the quarter: 167,930, against 102,787 in the quarter ended September 30, 2025.
- 'Profit before tax' for the quarter: 45,199.
- 'Profit for the period' for the quarter: 33,964.
- 'Basic' earnings per share for the quarter: 9.68.
- 'Revenue from operations' for the half year: 274,803.
- 'Profit for the period' for the half year: 73,379.
A transfer gain sits inside the profit
Note 3 to the results states that during the quarter ended September 30, 2026, the company and its step-down subsidiary Aegis Terminal (Pipavav) Limited entered into a Business Transfer Agreement to transfer a specialised storage terminal for ammonia at Pipavav on a slump sale basis. A profit of ₹19,852 lakh on that transfer has been recognised under other income. This amount is therefore part of the quarter's reported 'Profit before tax' of 45,199 and 'Profit for the period' of 33,964.
How to read these figures
- 'Revenue from operations' is income from the company's main business; 'other income' sits outside it.
- A slump sale means selling a business undertaking as a going concern for a lump-sum consideration, so the gain on it arises from the transaction itself rather than from regular operations.
- The numbers above are standalone, which means the parent company alone, not the group.
What the update establishes
- The results were reviewed by the audit committee and approved by the board at the meeting.
- The limited review report of the statutory auditors on the standalone statement is enclosed with the results.
Also from Aegis Logistics
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More numbers
- Revenue from operations, standalone, quarter ended 30.09.2026167,930 (₹ in Lakh)
- Revenue from operations, standalone, quarter ended 30.09.2025102,787 (₹ in Lakh)
- Profit before tax, standalone, quarter ended 30.09.202645,199 (₹ in Lakh)
- Profit for the period, standalone, quarter ended 30.09.202633,964 (₹ in Lakh)
- Basic earnings per share, standalone, quarter ended 30.09.20269.68 (in ₹)
- Revenue from operations, standalone, half year ended 30.09.2026274,803 (₹ in Lakh)
- Profit for the period, standalone, half year ended 30.09.202673,379 (₹ in Lakh)
- Profit on slump sale recognised under other income₹19,852 lakh
- Total income, latest quarter231,177 (₹ in Lakh)
- Total income, year-ago quarter239,002 (₹ in Lakh)
- Total income, previous quarter246,317 (₹ in Lakh)
- Total comprehensive income, latest quarter32,186 (₹ in Lakh)
- Total comprehensive income, year-ago quarter24,539 (₹ in Lakh)
- Total comprehensive income, previous quarter54,479 (₹ in Lakh)
- Profit after tax, latest quarter32,050 (₹ in Lakh)
- Profit after tax, year-ago quarter24,402 (₹ in Lakh)
- Profit after tax, previous quarter54,484 (₹ in Lakh)
- Revenue from operations, latest quarter221,334 (₹ in Lakh)
- Revenue from operations, year-ago quarter229,401 (₹ in Lakh)
- Revenue from operations, previous quarter235,686 (₹ in Lakh)
- Profit before tax, latest quarter42,027 (₹ in Lakh)
- Profit before tax, year-ago quarter31,020 (₹ in Lakh)
- Profit before tax, previous quarter71,928 (₹ in Lakh)
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