Board approves unaudited standalone and consolidated results for half year ended 30.09.2026
Board of Emmforce Autotech Ltd met on 11.11.2026 and approved the unaudited standalone and consolidated financial statements for the half year and year ended 30 September 2026.
By ScoutQuest · · 2 min read
- Consolidated Revenue from Operations
- Rs. 9,246.25 lakh
- Consolidated Net Profit for the Period
- Rs. 624.33 lakh
- Auditor's Limited Review Conclusion
- Unmodified - nothing came to their attention suggesting a material misstatement
What the Board approved
- The Board of Emmforce Autotech Ltd met on 11.11.2026 from 12.30 P.M. to 2.07 P.M. and approved the unaudited financial statements (standalone and consolidated) for the half year and year ended 30 September 2026.
- Vijay Jindal & Associates, Chartered Accountants, issued limited review reports on both the consolidated and the standalone results.
Auditor's review conclusion
The conclusion is unmodified. The auditor states that nothing has come to their attention that causes them to believe the statements are not prepared in line with the applicable accounting standards or contain any material misstatement. A review gives moderate assurance and is narrower in scope than a full audit, so no audit opinion is expressed.
Consolidated performance (Rs. in Lakhs), half year ended 30.09.2026 vs 30.09.2025
- Revenue from operations: 9,246.25 against 5,357.35
- Profit before tax: 918.66 against 666.50
- Net Profit for the Period: 624.33 against 405.42
- Basic and diluted EPS (annualised, face value Rs. 10 each): 3.05 against 1.98
Standalone picture
- On a standalone basis the company reported Net Profit for the Period of 900.65 lakh for the half year.
- The consolidated net profit of 624.33 lakh is lower than the standalone number, which reflects the drag from the subsidiary.
Subsidiary in the consolidation
- Emmforce Mobility Solutions Private Limited, the subsidiary whose interim information is included, is stated to have total revenue of Rs. 1452.82 Lakhs and a net loss after tax of Rs. 281.81 Lakhs for the half year ended September 30, 2026.
- The auditor notes the conclusion on the statement is not modified in respect of this subsidiary, which is consolidated on management certified accounts.
Balance sheet and cash flow points to note
- Total Equity and Liabilities on a consolidated basis stood at 18,677.67 lakh as at 30.09.2026, against 15,476.37 lakh as at 31.03.2026, so the balance sheet size grew over the six months.
- Net cash from operating activities was negative for the half year, mainly as trade and other receivables rose during the period. Investing activity also used cash, while financing activity brought cash in, largely through short-term borrowings.
- Cash and cash equivalents at the end of the half year were 126.66 lakh on a consolidated basis.
What a retail reader can take away
- The update is a results announcement: the Board approved the numbers and the auditor's review is clean, with no qualification flagged.
- Revenue and profit at the consolidated level are higher than the same half of the previous year, and the earnings per share figure rose in step.
- The subsidiary is running a loss for the half year, which is why consolidated profit is below standalone profit.
- Working capital absorbed cash in the half year, with receivables and payables moving sharply, which is worth tracking in the next set of results.
Also from Emmforce Autotech
Emmforce Autotech to hold H1 FY27 earnings conference call on 16 Nov 2026 at 2:30 PM IST
11 Nov 2026
Board meeting on 11 November 2026 to consider unaudited results for half year ended 30 September 2026
5 Nov 2026
More numbers
- Consolidated Revenue from operations, half year ended 30.09.20269,246.25 (Fig. in Lakhs)
- Consolidated Revenue from operations, half year ended 30.09.20255,357.35 (Fig. in Lakhs)
- Consolidated Profit before tax, half year ended 30.09.2026918.66 (Fig. in Lakhs)
- Consolidated Net Profit for the Period, half year ended 30.09.2026624.33 (Fig. in Lakhs)
- Consolidated Basic EPS (annualised)3.05
- Standalone Net Profit for the Period, half year ended 30.09.2026900.65 (Fig. in Lakhs)
- Subsidiary total revenue, half year ended 30.09.2026Rs. 1452.82 Lakhs
- Subsidiary net loss after tax, half year ended 30.09.2026Rs. 281.81 Lakhs
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