Board approves unaudited standalone and consolidated results for half year ended September 30, 2026
Board approved unaudited standalone and consolidated results for the half year ended September 30, 2026; the auditor's limited review found nothing causing them to believe the statements contain material misstatement.
By ScoutQuest · · 2 min read
- Standalone Revenue from operations
- Rs. 3,496.47 lakh vs Rs. 6,769.18 lakh a year earlier
- Standalone Profit for the period
- Rs. 101.68 lakh vs Rs. 127.01 lakh
- Consolidated Profit for the year
- Rs. 225.92 lakh
The board of NAPS Global India Ltd met on November 05, 2026 and approved the unaudited standalone and consolidated financial results for the half year ended September 30, 2026, together with the limited review reports of the statutory auditor, D S M R & Co.
Standalone numbers (rupees in lakhs)
- Revenue from operations: 3,496.47 for the half year ended September 30, 2026, against 6,769.18 in the half year ended September 30, 2025.
- Total revenue: 3,510.78 against 6,780.31.
- Total expenses: 3,376.16 against 6,610.07.
- Profit for the period: 101.68 against 127.01.
- Basic and diluted earnings per share: 2.30 each, against 2.87.
- Paid up equity share capital: 443.00 (Rs. 10 per share).
Consolidated numbers (rupees in lakhs, first consolidated statement)
- Revenue from operations: 7,335.65.
- Total income: 7,378.80.
- Profit before tax: 304.34; Profit for the year: 225.92.
- Profit attributable to owners: 193.85; non-controlling interest: 32.07.
- Basic and diluted earnings per share: 4.38 each.
What the auditor said
The auditor states that, based on the review, nothing has come to their attention that causes them to believe the statement fails to disclose what the regulations require or contains any material misstatement. A limited review gives moderate assurance and is not a full audit.
Group structure and acquisitions
- Mercaze Private Limited is a subsidiary: 10,00,000 shares, representing 90.91% holding, for a consideration of Rs. 100 Lacs paid in cash.
- Purple Impex India Private Limited is a subsidiary: 15,00,000 shares, representing 75% holding, for a consideration of Rs. 150 Lacs paid in cash.
- NAPS Global HK Limited is a wholly owned subsidiary, 100% held.
Other points in the statement
- Standalone cash and cash equivalents were 10.94 as on September 30, 2026, against 232.92 as on March 31, 2026.
- Standalone short term borrowings were 167.83 as on September 30, 2026.
- No investor complaints were pending as on September 30, 2026.
The standalone business showed lower revenue and profit for this half year than the comparable half year of the previous year, while the consolidated statement brings in the two acquired subsidiaries and the overseas subsidiary.
Also from NAPS Global India
Board meeting on November 05, 2026 to approve unaudited results for half year ended September 30, 2026
2 Nov 2026
NAPS Global India Ltd promoter buys 0.98% stake, holding rises to 8.25%
28 Sep 2026
More numbers
- Standalone Revenue from operations, H1 FY27 (Rs in lakhs)3,496.47
- Standalone Profit for the period, H1 FY27 (Rs in lakhs)101.68
- Standalone Revenue from operations, H1 FY26 (Rs in lakhs)6,769.18
- Consolidated Revenue from operations, H1 FY27 (Rs in lakhs)7,335.65
- Consolidated Profit for the year, H1 FY27 (Rs in lakhs)225.92
- Standalone basic earnings per share, H1 FY272.30
- Consideration for Mercaze Private LimitedRs. 100 Lacs
- Consideration for Purple Impex India Private LimitedRs. 150 Lacs
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