Board approves unaudited Q2 and H1 results; limited review finds no material misstatement
Board meeting on 27 October 2026 approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 370.54 | 339.79 | +9% | 226.68 | +63.5% |
| Total income | 391.85 | 360.41 | +8.7% | 258.89 | +51.4% |
| Profit before tax | 58.92 | 24.33 | +142% | 8.26 | +613% |
| Profit after tax | 59.16 | 24.32 | +143% | 8.43 | +602% |
| Total comprehensive income | 59.16 | 24.32 | +143% | 8.43 | +602% |
| Basic EPS | 0.39 | 0.16 | +144% | 0.06 | +550% |
- Total Income
- 391.85 Lakhs (Year ago 360.41, +8.7%; Prev qtr 258.89, +51.4%)
- Profit After Tax
- 59.16 Lakhs (Year ago 24.32, +143%; Prev qtr 8.43, +602%)
- Period
- 30.09.2026 (Unaudited)
What the board approved
- The unaudited standalone and consolidated financial results of the company for the quarter and half year ended 30 September 2026, together with the Limited Review Report of the statutory auditors.
- The results were reviewed by the Audit Committee and then approved by the Board at its meeting on 27 October 2026.
The auditor's conclusion
The statutory auditor, Pravesh Agarwal & Associates, Chartered Accountants, carried out a limited review of the statement. Its conclusion states that nothing has come to its attention that causes it to believe that the statement, prepared in all material respects in accordance with Indian Accounting Standards, has not disclosed the information required or contains any material misstatement. A review relies mainly on enquiries of company personnel and analytical procedures, gives less assurance than a full audit, and the report does not express an audit opinion.
Standalone results (Rs. in lakh)
- Revenue from operations: 370.54 for the quarter, against 339.79 in the same quarter a year earlier; 597.22 for the half year.
- Profit for the period: 59.16 for the quarter and 67.65 for the half year.
- Basic earnings per share: 0.39 for the quarter.
Cash flow, half year (standalone)
Net cash generated from operating activities was 99.47 for the half year ended 30 September 2026. The notes state that the cash flow statement for 1 April 2026 to 30 September 2026 has been approved by the Board but has not been subjected to review.
Business mix
The segment statement shows the company's revenue coming largely from fee based operations, with a smaller contribution from investment and stock operations and other unallocated revenue. Segment results follow the same pattern, with fee based operations contributing the bulk of the result before interest and tax.
Consolidated view
The consolidated statement shows Profit for the period of 67.60 for the half year, against 67.65 on a standalone basis, and carries the same revenue from operations for the quarter as the standalone statement.
What a reader can take away
- These are unaudited results that have been reviewed by the auditor rather than fully audited.
- The quarter's revenue from operations and profit for the period can be compared with the same quarter a year earlier using the figures above.
- The auditor's conclusion on the statement is unmodified.
Also from Khandwala Securities
Board meeting on 27 October 2026 to consider unaudited results for September quarter
19 Oct 2026
More numbers
- Standalone revenue from operations, half year (Rs. in lakh)597.22
- Standalone profit for the period, half year (Rs. in lakh)67.65
- Consolidated profit for the period, half year (Rs. in lakh)67.60
- Standalone net cash from operating activities, half year (Rs. in lakh)99.47
- Total income, latest quarter391.85 (Rs. In Lakhs)
- Total income, year-ago quarter360.41 (Rs. In Lakhs)
- Total income, previous quarter258.89 (Rs. In Lakhs)
- Total comprehensive income, latest quarter59.16 (Rs. In Lakhs)
- Total comprehensive income, year-ago quarter24.32 (Rs. In Lakhs)
- Total comprehensive income, previous quarter8.43 (Rs. In Lakhs)
- Profit after tax, latest quarter59.16 (Rs. In Lakhs)
- Profit after tax, year-ago quarter24.32 (Rs. In Lakhs)
- Profit after tax, previous quarter8.43 (Rs. In Lakhs)
- Revenue from operations, latest quarter370.54 (Rs. In Lakhs)
- Revenue from operations, year-ago quarter339.79 (Rs. In Lakhs)
- Revenue from operations, previous quarter226.68 (Rs. In Lakhs)
- Profit before tax, latest quarter58.92 (Rs. In Lakhs)
- Profit before tax, year-ago quarter24.33 (Rs. In Lakhs)
- Profit before tax, previous quarter8.26 (Rs. In Lakhs)
Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.