Board approves unaudited standalone results for Q2 and H1 FY27; limited review carries a qualified conclusion
Aurique Limited's board met on 14 October 2026 and approved the unaudited standalone results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 3 min read
- Q2 revenue from operations
- Rs. 127.40 lakh
- Q2 net profit
- Rs. 12.41 lakh
- H1 net profit
- Rs. 18.05 lakh
What the board approved
Aurique Limited's board met on Wednesday, 14 October 2026 from 04.00 pm to 04.25 pm and approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026, along with the limited review report of the statutory auditors, J.M. Patel & Bros., Chartered Accountants. The results are in Rs. in Lakhs.
Quarter ended 30 September 2026 (unaudited)
- Revenue from operations: 127.40 lakh
- Total expenses: 114.99 lakh
- Profit before tax: 12.41 lakh
- Net profit for the period: 12.41 lakh
- Basic and diluted EPS: 0.95
Half year ended 30 September 2026 (unaudited)
- Revenue from operations: 231.90 lakh
- Total expenses: 213.85 lakh
- Net profit for the period: 18.05 lakh
- Basic and diluted EPS: 1.39
Earlier periods, for comparison
- Quarter ended 30 September 2025: revenue from operations 0.00 lakh, net loss 8.65 lakh, EPS -0.87
- Half year ended 30 September 2025: net loss 30.16 lakh, EPS -3.02
- Year ended 31 March 2026 (audited): revenue from operations 253.13 lakh, net profit 33.14 lakh, EPS 3.31
Balance sheet as at 30 September 2026 (unaudited)
- Total assets: 1,070.75 lakh
- Total equity: 901.20 lakh, which includes other equity of 771.20 lakh
- Total current liabilities: 169.55 lakh, which includes current borrowings of 28.24 lakh and trade payables of 126.56 lakh
- Inventories 130.77 lakh, trade receivables 239.56 lakh, cash and cash equivalents 1.19 lakh, other current assets 694.49 lakh
- Paid-up equity share capital: 130.00 lakh (face value of Re. 10/- each), against 100.00 lakh as at 31 March 2026
- Total non current assets: 0.00 lakh
Cash flow, half year ended 30 September 2026 (unaudited)
- Net cash used in operating activities: (777.66) lakh
- Proceeds from issue of share capital (Including Premium): 750.00 lakh
- Proceeds from short term borrowings: 28.24 lakh
- Net increase in cash and cash equivalents: 0.58 lakh; cash and cash equivalents at end of year 1.19 lakh
Auditor's qualified conclusion
- The limited review report is a qualified conclusion. The auditor draws attention to certain old bank accounts that have remained without transactions for a long period; bank statements, balance confirmations or other sufficient supporting evidence in respect of these accounts have not been made available to the auditor.
- The auditor states it is unable to verify the existence, balances, ownership and completeness of such bank accounts as at 30 September 2026.
- The financial effects, if any, of these matters have not been quantified by the company and could not be determined by the auditor from the information made available.
- The qualification has appeared for the first time. Management's stated position is that after the change of management on 02 May 2025, the new management has been making efforts to trace the bank accounts and obtain confirmations from the bank.
Impact statement submitted with the results (Annexure I)
- For turnover/total income 127.40, total expenditure 114.99, net profit 12.41, EPS 0.95, total assets 1,070.75, total liabilities 169.55 and net worth 901.20, the unaudited figures as reported before adjusting for the qualification and the adjusted figures are the same.
Also from Aurique
Standalone results for the quarter Ended 30-09-2026
14 Oct 2026
Board meeting on 14 October 2026 to consider unaudited results for the quarter and half year ended 30 September 2026
9 Oct 2026
Board Allots 78,11,100 Convertible Warrants at Rs. 12 Each in Third Tranche to Two Public Investors
28 Sep 2026
More numbers
- Revenue from operations, quarter ended 30 September 2026127.40 lakhs
- Total expenses, quarter ended 30 September 2026114.99 lakhs
- Net profit, quarter ended 30 September 202612.41 lakhs
- Net profit, half year ended 30 September 202618.05 lakhs
- Basic earnings per share, quarter ended 30 September 20260.95
- Total assets as at 30 September 20261,070.75 lakhs
- Net worth as at 30 September 2026901.20 lakhs
- Proceeds from issue of share capital (Including Premium), half year ended 30 September 2026750.00 lakhs
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