Unaudited Results for Quarter and Half Year Ended September 30, 2026; Auditor's Review Conclusion Unmodified
Board approved the unaudited results for the quarter and half year ended 30.09.2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 10.92 | 9.17 | +19.1% | 5.93 | +84.1% |
| Total income | 62.50 | 63.04 | −0.9% | 59.85 | +4.4% |
| Profit before tax | 17.26 | 14.02 | +23.1% | 16.30 | +5.9% |
| Profit after tax | 14.03 | 11.40 | +23.1% | 13.15 | +6.7% |
| Total comprehensive income | 14.03 | 11.40 | +23.1% | 13.15 | +6.7% |
| Basic EPS | 0.28 | 0.23 | +21.7% | 0.26 | +7.7% |
- Profit after tax YoY
- +23.1%
- Period
- 30.09.2026
Auditor's review
Conclusion: Unmodified
Quarter in numbers (Rs. in lakh)
- Revenue from operations: 10.92, against 9.17 in the same quarter a year earlier.
- Total income: 62.50, against 63.04 a year earlier.
- Total expenses: 45.24, against 49.03 a year earlier.
- Profit after tax: 14.03, against 11.40 a year earlier.
Where the money comes from
Segment revenue for the quarter was 62.50 in total, made up of
- Rent on leasehold land: 41.33
- Healthcare: 10.92
- Others: 10.25
The largest slice of segment revenue comes from renting leasehold land, not from the healthcare activity. Segment results before tax were 41.10 for rent on leasehold land, 7.08 for healthcare and 10.25 for others.
Half year at a glance (Rs. in lakh)
- Total income: 122.35
- Profit before tax: 33.56
- Profit after tax: 27.18
- Basic earnings per share: 0.54
Balance sheet
- Total assets as at 30.09.2026: 989.25, against 953.01 as at 31.03.2026.
- Total equity: 838.66, against 811.48 as at 31.03.2026.
- Total current liabilities: 48.97, against 38.52 as at 31.03.2026.
Auditor's review
The results are unaudited and were subject to a limited review, which gives less assurance than a full audit. The auditor's conclusion is that nothing came to their attention that causes them to believe the accompanying statement has not disclosed the required information or contains any material misstatement.
Other board items
- The results were reviewed by the Audit Committee and approved by the Board at the meeting held on 31.10.2026.
- No investor complaint was received for the quarter ended 30th Sept 2026.
What this means for a retail reader
A board meeting that approves quarterly results is a routine, scheduled event. The takeaways here are the auditor's unmodified review conclusion, the rise in quarter profit after tax and revenue from operations compared with a year earlier, and the fact that lease rental income, rather than healthcare, is the biggest contributor to segment revenue.
Also from Emmessar Biotech & Nutrition
Audited September 2026 quarter results published in newspapers
2 Nov 2026
Board meeting on October 31, 2026 to consider and approve unaudited results for September quarter
23 Oct 2026
Newspaper advertisement on special window for re-lodgement of physical share transfer requests
2 Oct 2026
More numbers
- Total expenses, quarter ended 30.09.202645.24
- Total income, half year ended 30.09.2026122.35
- Net profit after tax, half year ended 30.09.202627.18
- Basic earnings per share, half year ended 30.09.20260.54
- Total assets as at 30.09.2026989.25
- Total income, latest quarter62.50 (Rs. In Lakhs)
- Total income, year-ago quarter63.04 (Rs. In Lakhs)
- Total income, previous quarter59.85 (Rs. In Lakhs)
- Total comprehensive income, latest quarter14.03 (Rs. In Lakhs)
- Total comprehensive income, year-ago quarter11.40 (Rs. In Lakhs)
- Total comprehensive income, previous quarter13.15 (Rs. In Lakhs)
- Profit after tax, latest quarter14.03 (Rs. In Lakhs)
- Profit after tax, year-ago quarter11.40 (Rs. In Lakhs)
- Profit after tax, previous quarter13.15 (Rs. In Lakhs)
- Revenue from operations, latest quarter10.92 (Rs. In Lakhs)
- Revenue from operations, year-ago quarter9.17 (Rs. In Lakhs)
- Revenue from operations, previous quarter5.93 (Rs. In Lakhs)
- Profit before tax, latest quarter17.26 (Rs. In Lakhs)
- Profit before tax, year-ago quarter14.02 (Rs. In Lakhs)
- Profit before tax, previous quarter16.30 (Rs. In Lakhs)
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