Board approves Q2 standalone unaudited results; auditors' limited review finds no material misstatement
Atharv Enterprises' board, at its meeting on 30 October 2026, approved the standalone unaudited financial results for the quarter and six months ended 30 September 2026.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 14.46 | 1.85 | +682% | 10.93 | +32.3% |
| Total income | 107.76 | 63.32 | +70.2% | 94.6 | +13.9% |
| Profit before tax | 6.38 | 5.73 | +11.3% | 6.6 | −3.3% |
| Profit after tax | 4.79 | 4.3 | +11.4% | 4.98 | −3.8% |
| Total comprehensive income | 4.79 | 4.3 | +11.4% | 4.98 | −3.8% |
| Basic EPS | 0.00 | 0.00 | — | 0.00 | — |
- Total Income YoY Change
- +70.2%
- Period
- Quarter Ended 30/09/2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- The Company has only One Reportable Segment i.e. Operating Segment.
Results snapshot
Atharv Enterprises' board met on 30 October 2026 and approved the standalone unaudited financial results for the quarter and six months ended 30 September 2026, prepared under Indian Accounting Standards. Figures are standalone and, as printed, in lakh rupees. A limited review report from Shweta Jain & Co LLP, Chartered Accountants, accompanies them.
Quarter ended 30 September 2026 vs quarter ended 30 September 2025
- Revenue from operations: 14.46 vs 1.85
- Other income: 93.30 vs 61.47
- Total Revenue: 107.76 vs 63.32
- Total expenses: 101.38 vs 57.57
- Profit before exceptional items and tax: 6.38 vs 5.73
- Profit for the period from continuing operations: 4.79 vs 4.30
- Basic and diluted earnings per share: 0.00 vs 0.00
Six months ended 30 September 2026 vs six months ended 30 September 2025
- Revenue from operations: 25.39 vs 28.28
- Other income: 176.97 vs 138.02
- Total Revenue: 202.36 vs 166.3
- Total expenses: 189.38 vs 154.35
- Profit before exceptional items and tax: 12.98 vs 11.93
- Profit for the period from continuing operations: 9.77 vs 8.94
- Basic and diluted earnings per share: 0.00 vs 0.00
What is inside the revenue
Other income is the largest single line in the statement: 93.30 out of Total Revenue of 107.76 in the quarter, and 176.97 out of 202.36 for the six months. Revenue from operations for the six months, at 25.39, is lower than the 28.28 reported a year earlier, while Total Revenue is higher because other income rose from 138.02 to 176.97. On the expense side, purchases of stock-in-trade were 0.06 in the quarter against 2.66 a year earlier, and employee benefits expense was 35.81 against 35.17.
Balance sheet as at 30 September 2026 vs 31 March 2026
- Total assets: 4708.73 vs 4270.47
- Total equity: 2033.03 vs 2023.25
- Equity share capital: 1700.00 vs 1700.00
- Reserves: 333.03 vs 323.25
- Borrowings (non-current): 42.92 vs 49.36
- Total current liabilities: 2675.70 vs 2197.86
- Trade receivables: 509.06 vs 460.10
- Cash and cash equivalents: 10.09 vs 1.89
- Other current assets: 1574.22 vs 951.83
Cash flow, six months ended 30 September 2026 vs a year earlier
- Net cash from operating activities: (176.83) vs 46.88
- Net cash from investing activities: 112.54 vs (81.74)
- Net cash from financing activities: 58.92 vs 36.46
- Net increase (decrease) in cash: (5.37) vs 1.60
- Cash and cash equivalents at end of period: 10.89 vs 2.83
What the auditor said
- This is a limited review, not an audit; the firm states it has not performed an audit and does not express an audit opinion.
- Conclusion: nothing has come to the auditors' attention that causes them to believe the statement, prepared in accordance with applicable accounting standards, has not disclosed the information required or contains any material misstatement.
Other points from the statement
- The company has only one reportable segment, the operating segment.
- The results were reviewed by the Audit Committee and taken on record by the board.
- The board meeting ran from 3.00 PM to 4.30 PM.
Also from Atharv Enterprises
Board meeting to approve September quarter results rescheduled to October 30, 2026
27 Oct 2026
Board meeting on 27 October 2026 to consider and approve unaudited Q2 results
22 Oct 2026
Atharv Enterprises Ltd shareholder buys 0.23% stake, holding rises to 18.63%
12 Oct 2026
More numbers
- Other income, Q2 FY27, standalone (Rs in lakhs)93.30
- Total Revenue, six months ended 30/09/2026 (Rs in lakhs)202.36
- Profit for the period, six months ended 30/09/2026 (Rs in lakhs)9.77
- Total assets as at 30-09-26 (Rs in lakhs)4708.73
- Total income, latest quarter107.76 (Amt in Lakhs)
- Total income, year-ago quarter63.32 (Amt in Lakhs)
- Total income, previous quarter94.6 (Amt in Lakhs)
- Total comprehensive income, latest quarter4.79 (Amt in Lakhs)
- Total comprehensive income, year-ago quarter4.3 (Amt in Lakhs)
- Total comprehensive income, previous quarter4.98 (Amt in Lakhs)
- Profit after tax, latest quarter4.79 (Amt in Lakhs)
- Profit after tax, year-ago quarter4.3 (Amt in Lakhs)
- Profit after tax, previous quarter4.98 (Amt in Lakhs)
- Revenue from operations, latest quarter14.46 (Amt in Lakhs)
- Revenue from operations, year-ago quarter1.85 (Amt in Lakhs)
- Revenue from operations, previous quarter10.93 (Amt in Lakhs)
- Profit before tax, latest quarter6.38 (Amt in Lakhs)
- Profit before tax, year-ago quarter5.73 (Amt in Lakhs)
- Profit before tax, previous quarter6.6 (Amt in Lakhs)
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