Board approves Q2 and H1 FY27 standalone results; auditor review finds no material misstatement
Board meeting on 23rd October 2026 approved the Unaudited Standalone Financial Results for the quarter and half year ended 30th September 2026, and took on record compliances under SEBI (LODR) for that quarter.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 5,170 | 5,020 | +3% | 4,912 | +5.3% |
| Total income | 5,189 | 5,049 | +2.8% | 4,923 | +5.4% |
| Profit before tax | 120 | 592 | −79.7% | 51 | +135% |
| Profit after tax | 120 | 591 | −79.7% | 51 | +135% |
| Total comprehensive income | 404 | 313 | +29.1% | 53 | +662% |
| Basic EPS | 0.11 | 0.61 | −82% | 0.05 | +120% |
- Total income
- Latest 5,189; Year ago 5,049 (+2.8%); Prev qtr 4,923 (+5.4%)
- Profit after tax
- Latest 120; Year ago 591 (−79.7%); Prev qtr 51 (+135%)
- Period
- Quarter ended 30.09.2026
Also decided at the meeting
- Took note of compliances made under SEBI (LODR) Regulations, 2015 for the quarter ended 30th September, 2026.
Auditor's review
Conclusion: Unmodified
Notes to the results
- Provision for DTA/DTL not considered on quarterly basis.
Results snapshot
The board approved the Unaudited Standalone Financial Results for the quarter and half year ended 30th September 2026, together with the Limited Review Report. The figures are standalone.
- Revenue from operations: INR 5,170 lakh for the quarter, against INR 5,020 lakh in the quarter ended 30th September 2025.
- Net profit after tax: INR 120 lakh for the quarter, against INR 591 lakh a year earlier.
- For the half year: revenue from operations INR 10,082 lakh and net profit after tax INR 171 lakh, against INR 1,182 lakh in the half year ended 30th September 2025.
Reading the lines together
The top line for the quarter and for the half year is higher than the corresponding year-earlier periods, while the net profit after tax line is lower. Between revenue and profit, the statement of results sets out the expense lines the company reports, such as cost of materials consumed, employee benefits expense, finance costs, depreciation and other expenses.
Other board business
- The board took on record compliances made under SEBI (LODR) Regulations, 2015 for the quarter ended 30th September 2026.
- The results were reviewed by the Audit Committee at its meeting held on 23rd October 2026 and approved by the board at its meeting the same day.
- The letter is signed by Ramjan Kadar Shaikh, Wholetime Director.
Auditor's review
A. Sachdev & Co., Chartered Accountants, issued the Limited Review Report. The review was conducted under Standard on Review Engagement (SRE) 2410, which gives moderate assurance; it is a review and not an audit. The conclusion is unmodified: nothing came to the auditors' attention that causes them to believe the statement of unaudited financial results has not disclosed the required information or contains any material misstatement.
Share capital
The cash flow statement carries "Proceeds from allotment of equity shares incl. premium" of INR 2,012 lakh for the half year ended 30th September 2026, i.e. money received by the company from issuing shares during the period. This line sits in the financing activities section of the statement.
What a retail reader can take away
- The update is a results announcement, so the numbers matter more than the event itself.
- Revenue is higher year on year for both the quarter and the half year; net profit after tax is lower for both.
- The auditors' review conclusion is clean, and the results are standalone.
- The period also saw equity shares allotted, bringing in INR 2,012 lakh.
Also from Kesar Petroproducts
Board meeting on 23 October 2026 to consider unaudited financial results
15 Oct 2026
More numbers
- Revenue from operations, half year ended 30.09.2026 (standalone)10,082
- Net profit after tax, half year ended 30.09.2026 (standalone)171
- Net profit after tax, half year ended 30.09.2025 (standalone)1,182
- Proceeds from allotment of equity shares incl. premium2,012
- Total income, latest quarter5,189 (INR in Lacs)
- Total income, year-ago quarter5,049 (INR in Lacs)
- Total income, previous quarter4,923 (INR in Lacs)
- Total comprehensive income, latest quarter404 (INR in Lacs)
- Total comprehensive income, year-ago quarter313 (INR in Lacs)
- Total comprehensive income, previous quarter53 (INR in Lacs)
- Profit after tax, latest quarter120 (INR in Lacs)
- Profit after tax, year-ago quarter591 (INR in Lacs)
- Profit after tax, previous quarter51 (INR in Lacs)
- Revenue from operations, latest quarter5,170 (INR in Lacs)
- Revenue from operations, year-ago quarter5,020 (INR in Lacs)
- Revenue from operations, previous quarter4,912 (INR in Lacs)
- Profit before tax, latest quarter120 (INR in Lacs)
- Profit before tax, year-ago quarter592 (INR in Lacs)
- Profit before tax, previous quarter51 (INR in Lacs)
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