EFElegant Floriculture & Agrotech India526473Quarterly results

Board approves unaudited standalone results for quarter ended September 30, 2026

Board meeting on November 03, 2026 (4:00 PM to 4:20 PM) approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026, and the limited review report on them.

By ScoutQuest · Tue 3 Nov 2026, 4:36 PM IST · 2 min read

Revenue from operations (Q2 FY26)

0 for the quarter ended 30.09.2026 (956.70 a year earlier)

Profit before tax

(3.49)

Basic EPS

(0.02)

What happened

Elegant Floriculture & Agrotech (India) Limited held a Board meeting on November 03, 2026, which ran from 4:00 PM to 4:20 PM. The Board approved the unaudited standalone financial results for the quarter ended September 30, 2026, and the limited review report on those results.

The auditor's conclusion

• The statutory auditor, Sarang Shivajirao Chavan and Associates, carried out a limited review of the results under Regulation 33.
• The opinion is unqualified; the report states there is no other qualification on these financial results.
• A limited review gives moderate assurance, not the full assurance of an audit.
• The auditor has noted that balances of trade receivables, trade payables, loans and advances are subject to confirmation and reconciliation, and the consequential impact, if any, on the financial results is presently not ascertainable.

The results, standalone, figures in Rs Lacs

• Revenue from operations: 0 for the quarter ended 30.09.2026, against 956.70 for the quarter ended 30.09.2025.
• Revenue from operations for the half year ended 30.09.2026: 256.50, against 15,969.93 for the half year ended 30.09.2025.
• Total expenses for the quarter: 3.49.
• Profit before tax: (3.49) for the quarter, 10.01 for the half year.
• Earnings per share, basic and diluted: (0.02) for the quarter, 0.04 for the half year.
• Paid-up equity share capital: 2,286.72, face value of Rs. 10/- each.

Balance sheet pointers as at September 30, 2026

• Total assets: 19,973.62, against 18,983.14 as at March 31, 2026.
• Trade receivables: 15,898.55.
• Non-current borrowings: 590.26, against nil as at March 31, 2026.
• Total equity: 2,597.59.

Cash flow for the year ended September 30, 2026

• Net cash flows from operating activities: (593.36).
• Net cash used in financing activities: 590.26, from proceeds of borrowings.
• Cash and cash equivalents at the end of the year: 0.63.

Other points from the notes

• The company operates in a single segment, trading activities.
• The results were reviewed by the Audit Committee and then approved by the Board.
• The company has no subsidiaries, joint ventures or associate companies as at September 30, 2026.

What this means for a retail reader

The core of the release is the quarterly numbers. Revenue from operations was 0 in the quarter ended September 30, 2026, and the quarter ended with a Profit before tax of (3.49) lakh, while the half-year profit before tax was positive at 10.01 lakh. The auditor's unqualified conclusion is a supportive point, and it comes with a note that receivable, payable and loan balances are yet to be confirmed and reconciled. The next quarters' revenue line is the item that shows whether business activity resumes.

Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.

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