Board approves standalone unaudited results for quarter ended 30/09/2026 and limited review report
Board met on 15/10/2026 and approved the standalone unaudited financial results for the quarter ended 30/09/2026, plus the limited review report of the statutory auditors on them.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 324.91 | 313.00 | +3.8% | 368.73 | −11.9% |
| Total income | 324.91 | 313.00 | +3.8% | 368.73 | −11.9% |
| Profit before tax | 62.69 | 55.13 | +13.7% | 60.92 | +2.9% |
| Profit after tax | 50.10 | 40.71 | +23.1% | 45.08 | +11.1% |
| Total comprehensive income | 50.10 | 40.71 | +23.1% | 45.08 | +11.1% |
| Basic EPS | 1.38 | 1.12 | +23.2% | 1.24 | +11.3% |
- PAT Growth YoY
- +23.1%
- Period
- Quarter Ended 30-09-2026
Auditor's review
Conclusion: Unmodified
- Attention is drawn to Note 5 stating the statement of cash flows for the six months ended September 30, 2026 has been approved by the Board but not subjected to review.
Notes to the results
- There are no reportable segments requiring separate disclosure under the relevant Ind AS.
Standalone results approved at the 15 October 2026 board meeting
The board of Narmada Macplast Drip Irrigation Systems Ltd met on 15/10/2026, commencing at 09:30 P.M and concluding at 10:30 P.M. It approved the standalone unaudited financial results for the quarter ended 30/09/2026 and the limited review report issued by the statutory auditors on those results.
What the auditor's review says
- The review was carried out under Standard on Review Engagement (SRE) 2410, which gives moderate assurance and is substantially less in scope than an audit.
- Conclusion: nothing has come to the auditors' attention that causes them to believe the statement contains any material misstatement.
- Attention is drawn to Note 5 of the statement: the statement of cash flows for the corresponding six months ended 30 September 2026, as reported, has been approved by the board but has not been subjected to review.
Quarter at a glance (standalone, figures as printed in Rs. in lakh)
- Revenue from operations: 324.91 for the quarter ended 30/09/2026, against 313.00 for the quarter ended 30/09/2025 and 368.73 for the quarter ended 30/06/2026.
- Total income: 324.91, against 313.00 a year earlier.
- Total expenses: 262.23, against 257.88 a year earlier.
- Profit before tax: 62.69, against 55.13 a year earlier.
- Profit after tax: 50.10, against 40.71 a year earlier and 45.08 in the immediately preceding quarter.
- Basic and diluted earnings per share: 1.38, against 1.12 a year earlier.
Half year and full year reference points (standalone, Rs. in lakh)
- Half year ended 30/09/2026: revenue from operations 693.65, profit after tax 95.19, basic earnings per share 2.63.
- Half year ended 30/09/2025: revenue from operations 623.16, profit after tax 80.79, basic earnings per share 2.23.
- Year ended 31 March 2026: revenue from operations 1,330.70, profit after tax 167.50, basic earnings per share 4.62.
Balance sheet snapshot (standalone, Rs. in lakh)
- Total assets: 1,799.89 as at 30/09/2026, against 1,905.34 as at 31 March 2026.
- Total equity: 1,035.27, against 940.08.
- Cash and cash equivalents: 14.71, against 6.71.
- Total current liabilities: 764.62, against 965.26.
Cash flow for the six months (standalone, Rs. in lakh)
- Net cash generated from operating activities: 5.00, against -23.67 for the six months ended 30/09/2025.
- Net cash used in financing activities: 2.99, against -3.62.
- Net increase / (decrease) in cash and cash equivalents: 7.99, against -27.29.
How a retail investor can read this
- These are standalone and unaudited results; they have been reviewed, not audited, and a review gives only moderate assurance.
- On the printed line items, revenue from operations, profit before tax and profit after tax for the quarter ended 30/09/2026 are higher than for the quarter ended 30/09/2025, while revenue is lower than in the quarter ended 30/06/2026.
- The auditor's conclusion is unmodified; the one specific point flagged is that the six-month cash flow statement was not subjected to review.
Also from Narmada Macplast Drip Irrigation Systems
Board meeting on 15th October, 2026 to approve unaudited results for quarter ended 30th September, 2026
9 Oct 2026
More numbers
- Total equity as at 30/09/2026 (Rs. in lakh)1,035.27
- Net cash generated from operating activities, six months ended 30/09/2026 (Rs. in lakh)5.00
- Total income, latest quarter324.91 (Rs. in Lakhs)
- Total income, year-ago quarter313.00 (Rs. in Lakhs)
- Total income, previous quarter368.73 (Rs. in Lakhs)
- Total comprehensive income, latest quarter50.10 (Rs. in Lakhs)
- Total comprehensive income, year-ago quarter40.71 (Rs. in Lakhs)
- Total comprehensive income, previous quarter45.08 (Rs. in Lakhs)
- Profit after tax, latest quarter50.10 (Rs. in Lakhs)
- Profit after tax, year-ago quarter40.71 (Rs. in Lakhs)
- Profit after tax, previous quarter45.08 (Rs. in Lakhs)
- Revenue from operations, latest quarter324.91 (Rs. in Lakhs)
- Revenue from operations, year-ago quarter313.00 (Rs. in Lakhs)
- Revenue from operations, previous quarter368.73 (Rs. in Lakhs)
- Profit before tax, latest quarter62.69 (Rs. in Lakhs)
- Profit before tax, year-ago quarter55.13 (Rs. in Lakhs)
- Profit before tax, previous quarter60.92 (Rs. in Lakhs)
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