Board approves Q2 and H1 FY27 results, declares 2.5% interim dividend; review conclusion unmodified
Board approved unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026, and declared an interim dividend of 2.5% (Rs.0.25 per equity share of face value Rs.10/-) for FY 2026-27.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 8,229.11 | 1,660.76 | +396% | 7,753.09 | +6.1% |
| Total income | 8,229.27 | 1,662.64 | +395% | 7,765.63 | +6% |
| Profit before tax | 1099.63 | 280.95 | +291% | 1090.42 | +0.8% |
| Profit after tax | 801.47 | 240.63 | +233% | 1017.44 | −21.2% |
| Total comprehensive income | 820.92 | 257.00 | +219% | 1017.38 | −19.3% |
| Basic EPS | 0.95 | 3.22 | −70.5% | 1.20 | −20.8% |
- Profit after tax prev qtr
- 1017.44 (−21.2%)
- Period
- 30-09-2026
Also decided at the meeting
- Declared an Interim Dividend at the rate of 2.5% (i.e., Rs.0.25 per equity share of face value Rs.10/- each) for the Financial Year 2026-27; record date not stated.
Auditor's review
Conclusion: Unmodified
- Other matter: auditor did not review two subsidiaries and three step-down subsidiaries (Total Revenue Rs. 6,200.05 Lakhs, PAT Rs. 650.66 Lakhs for the quarter); reviewed by other auditors. Conclusion not modified.
Notes to the results
- The Company acquired a Subsidiary in Q2 FY 2025-26 by way of swap of shares; the first Consolidated Statement of Profit & Loss was made as on 30-09-2025.
Dividend declared
- The Board approved an interim dividend of 2.5%, i.e. Rs.0.25 per equity share of face value Rs.10/- each, for the financial year 2026-27.
- In plain terms, that is 25 paise of dividend for every share held, on a face value of Rs.10 per share.
Results approved
The Board considered and approved the unaudited standalone and unaudited consolidated financial results of the company for the quarter and half year ended 30 September 2026. It also took note of the limited review reports of the statutory auditors, M/s Anant Rao & Mallik, Chartered Accountants, on both sets of results.
Standalone numbers (Rs. in Lakhs)
- Revenue from operations: 2,027.59 for the quarter, against 1,723.25 in the preceding quarter and 1,075.77 in the same quarter a year earlier.
- Total Revenue: 2,027.69 for the quarter.
- Total Expenses: 1,823.89; Profit before tax: 203.79; Profit after tax: 150.81 (against 139.21 in the preceding quarter and 95.11 a year earlier).
- Earnings per share (basic and diluted): 0.18.
- For the half year (year to date), Revenue from operations was 3,750.84 and Profit after tax 290.03.
Consolidated numbers (Rs. in Lakhs)
- Revenue from operations: 8,229.11 for the quarter, against 7,753.09 in the preceding quarter and 1,660.76 in the same quarter a year earlier.
- Total Revenue: 8,229.27 for the quarter.
- Total Expenses: 7,129.64; Profit before tax: 1,099.63; Profit after tax: 801.47 (against 1,017.44 in the preceding quarter and 240.63 a year earlier).
- Earnings per share (basic and diluted): 0.95.
- For the half year (year to date), Revenue from operations was 15,982.20 and Profit after tax 1,818.91.
The consolidated results cover the company along with NX Global Pte. Ltd., Singapore and Nexus Innovate Pte. Ltd., Singapore (wholly owned subsidiaries), and Mindgate Solutions Pte. Ltd., Mindgate Solutions LLC, USA and Nexus Innovate LLC, USA (step-down subsidiaries). The company's notes state that a subsidiary was acquired in the second quarter of FY 2025-26 by way of swap of shares, and that the first consolidated statement of profit and loss was made as on 30-09-2025 — so the consolidated year-ago quarter reflects only the first period of consolidation, which is relevant when comparing the year-on-year jump in consolidated revenue.
What the auditors said
- The review conclusion is unmodified. The auditors state that nothing has come to their attention that causes them to believe the statements are not prepared in accordance with the applicable accounting standards, or that they contain any material misstatement. A review gives moderate, not full, assurance and is not an audit opinion.
- On the consolidated results, the auditors state they did not review the interim financial results of two subsidiary companies and three step-down subsidiaries; those results were certified by the management and reviewed by other auditors, and the auditors' conclusion is not modified in respect of this matter.
How to read this
- The update combines three things: the quarterly and half-yearly results, an auditor-reviewed confirmation of those numbers, and a small cash dividend.
- Revenue and profit can be compared across three columns in each statement — the current quarter, the immediately preceding quarter and the same quarter last year — which is the usual way to judge whether the business is improving or slowing.
- Check the basis of comparison: standalone figures cover the company alone, while consolidated figures include the overseas subsidiaries listed in the annexure to the auditors' report, so the two sets of numbers are not directly comparable with each other.
Also from Hypersoft Technologies
Interim dividend of Rs.0.25 per equity share declared; record date fixed as 30 October 2026
23 Oct 2026
Board approves interim dividend of 2.5%, i.e. Rs.0.25 per share, along with Q2/H1 results
23 Oct 2026
Board meeting on 23 October 2026 to consider Q2/H1 results and an interim dividend proposal
17 Oct 2026
More numbers
- Interim dividend rate for FY 2026-272.5%
- Interim dividend per equity shareRs.0.25
- Face value per equity shareRs.10/-
- Standalone Revenue from operations, quarter ended 30-09-20262,027.59 (Amt in Lacs)
- Standalone Profit after tax, quarter ended 30-09-2026150.81 (Amt in Lacs)
- Consolidated Revenue from operations, quarter ended 30-09-20268,229.11 (Amt in Lacs)
- Consolidated Profit after tax, quarter ended 30-09-2026801.47 (Amt in Lacs)
- Consolidated Profit after tax, quarter ended 30-09-2025240.63 (Amt in Lacs)
- Total income, latest quarter8,229.27 (Amt in Lacs)
- Total income, year-ago quarter1,662.64 (Amt in Lacs)
- Total income, previous quarter7,765.63 (Amt in Lacs)
- Total comprehensive income, latest quarter820.92 (Amt in Lacs)
- Total comprehensive income, year-ago quarter257.00 (Amt in Lacs)
- Total comprehensive income, previous quarter1017.38 (Amt in Lacs)
- Profit after tax, latest quarter801.47 (Amt in Lacs)
- Profit after tax, year-ago quarter240.63 (Amt in Lacs)
- Profit after tax, previous quarter1017.44 (Amt in Lacs)
- Revenue from operations, latest quarter8,229.11 (Amt in Lacs)
- Revenue from operations, year-ago quarter1,660.76 (Amt in Lacs)
- Revenue from operations, previous quarter7,753.09 (Amt in Lacs)
- Profit before tax, latest quarter1099.63 (Amt in Lacs)
- Profit before tax, year-ago quarter280.95 (Amt in Lacs)
- Profit before tax, previous quarter1090.42 (Amt in Lacs)
- interim_dividend_per_shareRs.0.25
- interim_dividend_rate2.5%
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