Board approves unaudited standalone Q2 & H1 results for FY27; auditors' limited review finds no material misstatement
Board meeting outcome: the Board approved the unaudited standalone 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 | 28.29 | — | — | 15.95 | +77.4% |
| Total income | 63.20 | 19.29 | +228% | 37.43 | +68.8% |
| Profit before tax | 54.96 | 9.65 | +470% | 25.80 | +113% |
| Profit after tax | 54.96 | 9.65 | +470% | 25.80 | +113% |
| Total comprehensive income | 54.96 | 9.65 | +470% | 25.80 | +113% |
| Basic EPS | 0.66 | 0.12 | +450% | 0.31 | +113% |
- Total Income YoY Growth
- +228% (Year ago 19.29)
- Period
- Quarter ended 30.09.2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- The Company deals in a single business segment, therefore segment reporting under IND AS 108 is not applicable.
- Results reviewed by the Audit Committee and approved by the Board at its meeting held on 12th October, 2026 (note date differs from cover letter dated 13.10.2026).
The Board approved the company's unaudited standalone financial results for the quarter and half year ended 30 September 2026, and the Statutory Auditors' Limited Review Report on those results was submitted with the exchanges.
What the board meeting covered
- Approval of the unaudited standalone financial results for the quarter and half year ended 30 September 2026.
- The Limited Review Report of the Statutory Auditors, S P A R K & Associates, Chartered Accountants LLP, on those results.
- The meeting commenced at 04.30 P.M and concluded at 5.05 P.M.
What the auditors said
The review was carried out under the Standard on Review Engagement (SRE) 2410. A review gives moderate assurance and is not an audit, so it is narrower in scope than a full audit. The auditors stated that nothing has come to their attention that causes them to believe the statement has any material misstatement, or that the information required to be disclosed has not been disclosed.
The reported numbers (standalone, as printed, Amount in Rs. Lakhs):
- Revenue from operations for the quarter: Rs. 28.29 lakhs
- Total income for the quarter: Rs. 63.20 lakhs
- Profit for the period for the quarter: Rs. 54.96 lakhs
- Basic and diluted EPS for the quarter: Rs. 0.66
- Total income for the half year: Rs. 100.63 lakhs
- Profit for the period for the half year: Rs. 80.76 lakhs
What stands out in the income mix
For the quarter, Other Income was the larger part of Total Income, while Revenue from operations was the smaller part. In simple terms, a big share of the reported profit for the period came from the income line outside core operations, as printed in the statement.
Balance sheet and cash position
- Paid-up equity share capital: Rs. 838.89 lakhs
- Cash and cash equivalents at the end of the half year: Rs. 56.46 lakhs
How a reader can use this
These are standalone, unaudited figures that have been reviewed by the statutory auditors. A half year combines two quarters, so the half-year figures are larger than the quarterly ones by nature. The company states it deals in a single business segment, so separate segment-wise reporting does not apply.
The takeaway
This is a periodic results update. The main points to note are the approved standalone results for the quarter and half year, the auditors' review conclusion of no material misstatement, and the fact that Other Income, rather than Revenue from operations, was the bigger contributor to Total Income for the quarter.
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More numbers
- Total income, standalone, half year ended 30.09.2026 (Rs. Lakhs)100.63
- Profit for the period, standalone, half year ended 30.09.2026 (Rs. Lakhs)80.76
- Paid-up equity share capital (Rs. Lakhs)838.89
- Cash and cash equivalents at end of half year (Rs. Lakhs)56.46
- Total income, latest quarter63.20 (Amount in Rs. Lakhs)
- Total income, year-ago quarter19.29 (Amount in Rs. Lakhs)
- Total income, previous quarter37.43 (Amount in Rs. Lakhs)
- Total comprehensive income, latest quarter54.96 (Amount in Rs. Lakhs)
- Total comprehensive income, year-ago quarter9.65 (Amount in Rs. Lakhs)
- Total comprehensive income, previous quarter25.80 (Amount in Rs. Lakhs)
- Profit after tax, latest quarter54.96 (Amount in Rs. Lakhs)
- Profit after tax, year-ago quarter9.65 (Amount in Rs. Lakhs)
- Profit after tax, previous quarter25.80 (Amount in Rs. Lakhs)
- Revenue from operations, latest quarter28.29 (Amount in Rs. Lakhs)
- Revenue from operations, previous quarter15.95 (Amount in Rs. Lakhs)
- Profit before tax, latest quarter54.96 (Amount in Rs. Lakhs)
- Profit before tax, year-ago quarter9.65 (Amount in Rs. Lakhs)
- Profit before tax, previous quarter25.80 (Amount in Rs. Lakhs)
- Revenue from operations, year-ago quarter-
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