Board approved Q2 FY27 standalone results; Lead Acid Battery Division revival proposals under evaluation
The Board approved unaudited standalone results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 3 min read
- Q2 FY27 Total Income from Operations
- Rs. 2943.39 lakh (vs Rs. 2139.81 lakh in Q2 FY26)
- Q2 FY27 Net Profit After Tax
- Rs. 572.64 lakh (vs Rs. 201.37 lakh in Q2 FY26)
- Basic EPS
- Rs. 6.39
What came before the Board
High Energy Batteries (India) Limited shared the outcome of its Board meeting of 24 October 2026. Three things were taken up: the unaudited standalone financial results for the quarter and half year ended 30 September 2026, the revival of the Lead Acid Battery Division, and an amendment to the company's code for fair disclosure of unpublished price sensitive information.
Quarterly numbers (standalone, unaudited)
- Total income from operations: Rs. 2943.39 lakh, against Rs. 2139.81 lakh in the quarter ended 30 September 2025.
- Net profit after tax: Rs. 572.64 lakh, against Rs. 201.37 lakh a year earlier.
- Basic and diluted earnings per share: Rs. 6.39 (face value Rs. 2 per share, not annualised).
- The immediately preceding quarter, ended 30 June 2026, had closed with a loss at the profit after tax line.
Half-year numbers (standalone, unaudited)
- Total income from operations: Rs. 3752.26 lakh.
- Net profit after tax: Rs. 391.14 lakh, against Rs. 279.73 lakh in the half year ended 30 September 2025.
What the segment picture shows
- The Aerospace Naval and Power System Batteries segment is the revenue-earning business for the quarter and reports a segment profit before tax and interest.
- The Lead Acid Storage Batteries segment reports a segment loss for the quarter.
- These are the only two primary segments reported.
Balance sheet and cash flow pointers
- On the statement of assets and liabilities, inventories and current borrowings were both higher at 30 September 2026 than at 31 March 2026.
- In the cash flow statement for the half year, cash generated from operations was positive before taxes paid, and net cash from operating activities was negative after tax paid.
- Working capital loans were availed during the half year, and dividend was paid in the same period.
Lead Acid Battery Division
- The Board discussed recent developments in the LAB division.
- It was proposed that the proposals for revival of the division be evaluated, with the final decision to be taken in Q4 of FY 2026-27.
- A note in the segment results carries the same statement.
Other board decisions
- The Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information was amended, effective from the date of the meeting, 24.10.2026, and the amended code is available on the company's website.
- The meeting ran from 04:00 P.M. to 05:10 P.M.
What the auditor said
Maharaj N R Suresh And Co LLP issued a Limited Review Report on the unaudited results. Based on its review, nothing has come to the auditor's attention that causes it to believe the statement, prepared in accordance with applicable accounting standards, has not disclosed the information required to be disclosed, or that it contains a material misstatement. A review gives moderate assurance and is not an audit.
How a retail reader might see it
The quarter shows a profit at the profit after tax line where the previous quarter showed a loss, and the reported segment for aerospace, naval and power system batteries is the one bringing in revenue. The lead acid battery division's revival is still at the proposal-and-evaluation stage, with the decision slated for Q4 of FY 2026-27.
Also from High Energy Batteries India
Standalone results for the quarter Ended 30.09.2026 (Unaudited)
24 Oct 2026
Board meeting on 24 October 2026 to consider and approve unaudited results for Q2 and H1
12 Oct 2026
More numbers
- Total income from operations - Q2 FY27 (standalone)Rs. 2943.39 lakh
- Total income from operations - Q2 FY26 (standalone)Rs. 2139.81 lakh
- Net profit after tax - Q2 FY27 (standalone)Rs. 572.64 lakh
- Net profit after tax - Q2 FY26 (standalone)Rs. 201.37 lakh
- Basic EPS - Q2 FY27Rs. 6.39
- Total income from operations - H1 FY27 (standalone)Rs. 3752.26 lakh
- Net profit after tax - H1 FY27 (standalone)Rs. 391.14 lakh
- Net profit after tax - H1 FY26 (standalone)Rs. 279.73 lakh
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