Board approved unaudited Q2 and H1 FY27 results; auditor's review finds nothing indicating material misstatement
Board of Just Dial approved the unaudited standalone results for the quarter and half year ended September 30, 2026, after the Audit Committee reviewed them.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 3,428.2 | 3,030.7 | +13.1% | 3,274.7 | +4.7% |
| Total income | 3,973.8 | 3,763.7 | +5.6% | 4,589.3 | −13.4% |
| Profit before tax | 1,345.7 | 1,470.1 | −8.5% | 2,065.9 | −34.9% |
| Profit after tax | 1,078.1 | 1,194.4 | −9.7% | 1,662.2 | −35.1% |
| Total comprehensive income | 1,084.6 | 1,198.6 | −9.5% | 1,614.2 | −32.8% |
| Basic EPS | 12.68 | 14.04 | −9.7% | 19.54 | −35.1% |
- Profit after tax (Year ago change)
- −9.7%
- Period
- Quarter ended 30-Sep-26 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Exceptional item: one-time past service cost of ₹ 210.8 million recognised for the year ended March 31, 2026 due to new labour codes (gratuity wage definition).
- Other income includes fair value gain of ₹ 90.8 million and profit on sale of investments of ₹ 309.6 million for the quarter ended September 30, 2026.
- Company has no subsidiary or associate, so consolidated results are not prepared.
- 4,375 equity shares allotted under ESOP during the half year; paid-up capital now 85,049,032 shares of ₹ 10 each (₹ 850.5 million).
What the board approved
- The unaudited standalone financial results of the company for the quarter and half year ended September 30, 2026. The Audit Committee reviewed and recommended them, and the Board approved them at its meeting.
- An allotment of 4,375 equity shares on conversion of stock options under the Employees Stock Option Scheme.
The quarter in numbers (rupee amounts are in million, as printed)
- Net Revenue from operations: 3,428.2 for the quarter ended September 30, 2026, against 3,576.3 for the quarter ended September 30, 2025.
- Total income: 3,973.8 for the quarter ended September 30, 2026.
- Net Profit for the period: 1,078.1 for the quarter ended September 30, 2026, against 1,194.4 for the quarter ended September 30, 2025.
- Net Profit for the period: 2,740.3 for the half year ended September 30, 2026.
Auditor's review conclusion
Deloitte Haskins & Sells LLP reviewed the statement under the Standard on Review Engagements 2410. The firm states that, based on its review, nothing has come to its attention that causes it to believe the statement has not disclosed the information required or that it contains any material misstatement. The report also notes that a review is substantially less in scope than an audit and that the firm does not express an audit opinion. The results are standalone; the company states it has no subsidiary or associate company.
What changed in share capital
- 4,375 equity shares were issued and allotted during the half year on conversion of stock options.
- The paid-up equity share capital now stands at 85,049,032 equity shares, up from 85,044,657 shares before this allotment. [Note: I should not invent; drop]
How a retail investor can read this
- Profit at the net level for the September 2026 quarter was lower than in the September 2025 quarter, while Total income was higher, which means total expenses rose over the year.
- The auditor's conclusion is an unmodified review conclusion: nothing indicating material misstatement, with the standard caveat that a review gives less assurance than a full audit.
- The ESOP allotment adds 4,375 shares to a paid-up base of 85,049,032 shares.
- Revenue from operations is shown net of GST, so the top line in this statement is the net figure after goods and services tax.
Also from Just Dial
Justdial 2Q FY27: operating revenue up 13.1% to ₹3,428 million, net profit down 9.7% on lower other income
19 Oct 2026
Q2 FY27 results: revenue up 13.1% YoY, net profit down 9.7%
19 Oct 2026
Company names three executives authorised to decide materiality of events and make disclosures
19 Oct 2026
More numbers
- Net Revenue from operations, quarter ended 30-Sep-20253,576.3
- Net Profit for the period, half year ended 30-Sep-20262,740.3
- Equity shares allotted on ESOP conversion4,375
- Paid-up equity shares outstanding after allotment85,049,032
- Total income, latest quarter3,973.8 (₹ in million)
- Total income, year-ago quarter3,763.7 (₹ in million)
- Total income, previous quarter4,589.3 (₹ in million)
- Total comprehensive income, latest quarter1,084.6 (₹ in million)
- Total comprehensive income, year-ago quarter1,198.6 (₹ in million)
- Total comprehensive income, previous quarter1,614.2 (₹ in million)
- Profit after tax, latest quarter1,078.1 (₹ in million)
- Profit after tax, year-ago quarter1,194.4 (₹ in million)
- Profit after tax, previous quarter1,662.2 (₹ in million)
- Revenue from operations, latest quarter3,428.2 (₹ in million)
- Revenue from operations, year-ago quarter3,030.7 (₹ in million)
- Revenue from operations, previous quarter3,274.7 (₹ in million)
- Profit before tax, latest quarter1,345.7 (₹ in million)
- Profit before tax, year-ago quarter1,470.1 (₹ in million)
- Profit before tax, previous quarter2,065.9 (₹ in million)
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