ARAnupam Rasayan India543275Financial restatement

Revised Q2/H1 FY27 results shared to correct earnings-per-share error in consolidated numbers

Anupam Rasayan has shared revised Q2/H1 FY27 results after finding an error in its consolidated EPS calculation.

By ScoutQuest · Fri 6 Nov 2026, 11:28 PM IST · 2 min read

Consolidated Basic & Diluted EPS - Q2

Rs. 4.39 for the quarter (not annualised)

Consolidated Basic & Diluted EPS - H1

Rs. 7.79 for the half year (not annualised)

Standalone Profit After Tax - Q2

Rs. 456.50 million

What the update says

Anupam Rasayan India Ltd has submitted revised unaudited financial results (standalone and consolidated) for the quarter and half year ended September 30, 2026. The revision follows the discovery of an arithmetic error arising out of an excel formula in the consolidated results. As per the update, total profit was inadvertently used in working out EPS instead of profit attributable only to the Owners.

What changed

• The correction is in the Basic and Diluted Earnings Per Share of the consolidated results.
• After correction, consolidated Basic EPS is 4.39 for the quarter and 7.79 for the half year, not annualised.
• Consolidated Diluted EPS is also 4.39 for the quarter and 7.79 for the half year, not annualised.

The company stated it regrets the error and that the revised consolidated results, along with this intimation, will be hosted on its website.

Standalone numbers in the same update

• Revenue from operations for the quarter ended September 30, 2026: Rs. 3,971.87 million; for the half year: Rs. 5,879.26 million.
• Total revenue (including other income) for the quarter: Rs. 4,127.15 million.
• Profit before tax for the quarter: Rs. 607.34 million; profit after tax: Rs. 456.50 million.
• Profit after tax for the half year: Rs. 776.55 million.
• Standalone Basic and Diluted EPS: 4.01 for the quarter, 6.82 for the half year, and 14.32 for the year ended March 31, 2026, all not annualised where applicable.
• Paid-up equity share capital: Rs. 1,138.50 million, face value of Rs. 10 per share.

Auditor review

The standalone and consolidated results carry review reports from Natvarlal Vepari & Co, Chartered Accountants, who state that nothing has come to their attention that causes them to believe the statements contain any material misstatement. The consolidated review notes the entities covered, including wholly owned subsidiaries and step-down subsidiaries, a subsidiary over which the company exercises effective control, and an associate. It also notes that Monitchem Kansas S.a.r.l was liquidated with effect from June 30, 2026, and its results for the half year have been incorporated in its parent entity.

What it means for a reader

Earnings per share is the profit divided across each equity share, so getting the numerator right matters for anyone tracking per-share earnings. Here the revision only corrects the EPS figures in the consolidated results, and the update attributes it to a formula error rather than a change in the underlying reported profit.

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