Board approves unaudited results for half year ended 30/09/2026; auditor's review finds no material misstatement
Board met on 05/11/2026 (05:35 p.m. to 05:50 p.m.) and approved the unaudited financial results for the half year ended 30/09/2026 along with the Limited Review Report.
By ScoutQuest · · 2 min read
- Revenue from operations
- Rs. 959,128.21 lakh
- Profit for the period
- Rs. 267.05 lakh
- Basic EPS
- Rs. 2.73
What the board approved
The board of directors met on 05/11/2026, from 05:35 p.m. to 05:50 p.m., and approved the unaudited financial results of the company for the half year ended 30/09/2026, together with the Limited Review Report. The statement is prepared as a single reportable business segment. All figures below are in Rs. in Lakhs, as printed.
Auditor's conclusion
B.B. Gusani & Associates carried out a limited review, which gives moderate assurance and is not a full audit, and accordingly no audit opinion is expressed. The firm stated that nothing came to its attention that causes it to believe the statements contain any material misstatement or are missing disclosure required under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report carries no qualification and no going-concern doubt.
Results for the half year ended 30/09/2026
- Revenue from operations: 959,128.21 (same half last year: 559.79)
- Total expenses: 959,003.32
- Profit before tax: 357.07 (previous: 55.59)
- Profit for the period: 267.05 (previous: 44.42)
- Basic earnings per share: 2.73 and diluted earnings per share: 2.73 (previous: 0.45); the company notes half-yearly EPS is not annualised
- Paid-up equity share capital: 977.86, face value 10.00 per share
Balance sheet at 30/09/2026
- Total assets: 52,728.92, against 14,200.07 at 31/03/2026
- Inventories: 18,749.43, against 6,496.67
- Trade receivables: 15,913.39, against 7.04
- Short-term loans and advances: 11,435.87, against 1,375.51
- Short-term borrowings: 42,505.00, against 3,074.00
- Shareholders' funds: 9,138.79, against 8,871.74
Cash flow for the half year
- Net cash used in operating activities: 38,107.68 outflow, against an outflow of 1,689.04 in the same half last year
- Net cash from financing activities: 38,613.56 inflow, against 1,986.50
- Increase in short-term borrowings shown under financing: 39,431.00
- Cash and cash equivalents at the end of the period: 1,079.65, against 723.12
Points to keep in mind
- The balance sheet is far larger than at 31/03/2026, and the rise in assets is matched mainly by higher short-term borrowings rather than by shareholders' funds.
- Inventories and trade receivables both expanded sharply over the same period.
- The results are unaudited and have been reviewed, not audited, by the statutory auditors.
Also from Amrapali Capital and Finance Services
Board meeting on November 05, 2026 to approve unaudited results for half year ended September 30, 2026
30 Oct 2026
More numbers
- Revenue from operations (half year ended 30/09/2026)959,128.21
- Profit before tax (half year ended 30/09/2026)357.07
- Profit for the period (half year ended 30/09/2026)267.05
- Profit for the period (half year ended 30/09/2025)44.42
- Basic earnings per share (half year ended 30/09/2026)2.73
- Short-term borrowings as at 30/09/202642,505.00
- Total assets as at 30/09/202652,728.92
- Trade receivables as at 30/09/202615,913.39
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