Board approves Q2 and H1 FY27 results; auditor's review conclusion unmodified
Board met on 21 October 2026 and approved the unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 585.26 | 377.40 | +55.1% | 403.43 | +45.1% |
| Total income | 598.79 | 400.58 | +49.5% | 421.63 | +42% |
| Profit before tax | 55.16 | 45.95 | +20% | 44.33 | +24.4% |
| Profit after tax | 40.51 | 36.26 | +11.7% | 30.67 | +32.1% |
| Total comprehensive income | 40.49 | 36.28 | +11.6% | 30.51 | +32.7% |
| Basic EPS | 4.25 | 3.63 | +17.1% | 3.21 | +32.4% |
- Total income YoY
- 400.58 (+49.5%)
- Period
- 30 September 2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Company shared Scheme of Merger by Absorption of wholly owned subsidiary Nureca Technologies Private Limited, appointed date April 1, 2025, subject to NCLT sanction; no impact recognised.
What the board approved
- The board met on 21 October 2026 from 12:30 PM to 13:25 PM.
- It approved the unaudited standalone and consolidated financial results, cash flow statements and statements of assets and liabilities for the quarter and half year ended 30 September 2026.
- The results were reviewed by the Audit Committee and the statutory auditor carried out a limited review.
Auditor's review conclusion
Singhi & Co., Chartered Accountants, concluded that, based on their review, nothing came to their attention that causes them to believe the statement had not disclosed the information required or contained any material misstatement. This is a review, not an audit, so no audit opinion is expressed. Their conclusion was not modified. For one subsidiary they relied on the report of another auditor: that subsidiary's interim results reflected total assets of Rs. 148.65 million, total revenues of Rs. 85.47 million and Rs. 153.66 million, net profit after tax of Rs. 5.24 million and Rs. 9.49 million, and cash inflow of Rs. 0.36 million for the quarter and half year ended 30 September 2026. A foreign subsidiary, with total assets of Rs. 0.68 million and net loss after tax of Rs. 0.13 million and Rs. 0.38 million for the quarter and half year, was stated to be not material to the Group.
Consolidated quarter (amounts in INR million, as printed)
- Revenue from operations: 585.26 (year-ago quarter: 377.40)
- Total income: 598.79 (400.58)
- Total expenses: 543.63 (354.63)
- Profit before tax: 55.16 (45.95)
- Profit after tax: 40.51 (36.26)
- Earnings per share, basic and diluted: 4.25 (in rupees, not annualised; year-ago: 3.63)
Consolidated half year
- Revenue from operations: 988.69 (719.16)
- Total income: 1,020.41 (768.05)
- Profit before tax: 99.47 (58.25)
- Profit after tax: 71.18 (44.38)
- Earnings per share: 7.46 (4.44)
Standalone
- Q2 revenue from operations 585.99, total income 600.18, profit after tax 36.22, earnings per share 3.80
- H1 revenue from operations 989.95, total income 1,023.32, profit after tax 60.53, earnings per share 6.34
Cash flow, consolidated half year
- Net cash outflow from operating activities: (125.38)
- Net cash inflow from investing activities: 124.52
- Net cash outflow from financing activities: (2.63)
- Net decrease in cash and cash equivalents: (3.48); cash and cash equivalents at end of the period 11.13
- Within operating activities, the working capital movement shows inventories up (151.61), trade receivables up (107.66) and trade payables up 208.49, with cash generated/used in operating activities at (100.71) before income tax paid of (24.67).
Balance sheet, consolidated (30 September 2026 vs 31 March 2026)
- Total assets: 2,312.75 vs 1,961.57
- Inventories: 629.87 vs 475.06
- Total equity: 1,878.78 vs 1,807.60
- Total current liabilities: 386.28 vs 137.77
Other notes in the update
- The Group operates in a single business segment, home healthcare and wellness products.
- A scheme of merger of Nureca Technologies Private Limited, a wholly owned subsidiary, with the company is effective from a proposed appointed date of 1 April 2025, subject to sanction of the National Company Law Tribunal; as a wholly owned subsidiary is merged with the parent, no impact is required to be recognised.
How investors may read it
- The headline numbers as printed show revenue from operations, total income and profit after tax higher for the consolidated quarter and half year than the corresponding year-ago figures.
- The review conclusion is unmodified, which is the auditor's sign-off on the interim statement; the reliance on another auditor for one subsidiary is disclosed within it.
- Operating cash flow for the consolidated half year is a net outflow, which the working capital lines link to higher inventories and receivables alongside higher payables.
Also from Nureca
Nureca Q2 FY27 operating profit up 60% to ₹5.23 crore; online sales up 55% YoY
21 Oct 2026
Customs matter closed; pre-deposit of ~INR 57.13 lakh appropriated as differential duty and interest
17 Oct 2026
Board meeting on October 21, 2026 to consider un-audited financial results for Q2 and H1
14 Oct 2026
More numbers
- Revenue from operations, consolidated Q2 FY27585.26 (INR million)
- Total income, consolidated Q2 FY27598.79 (INR million)
- Profit after tax, consolidated Q2 FY2740.51 (INR million)
- Revenue from operations, consolidated H1 FY27988.69 (INR million)
- Profit after tax, consolidated H1 FY2771.18 (INR million)
- Profit after tax, standalone Q2 FY2736.22 (INR million)
- Net cash outflow from operating activities, consolidated H1 FY27(125.38) (INR million)
- Total income, latest quarter598.79 (INR million)
- Total income, year-ago quarter400.58 (INR million)
- Total income, previous quarter421.63 (INR million)
- Total comprehensive income, latest quarter40.49 (INR million)
- Total comprehensive income, year-ago quarter36.28 (INR million)
- Total comprehensive income, previous quarter30.51 (INR million)
- Profit after tax, latest quarter40.51 (INR million)
- Profit after tax, year-ago quarter36.26 (INR million)
- Profit after tax, previous quarter30.67 (INR million)
- Revenue from operations, latest quarter585.26 (INR million)
- Revenue from operations, year-ago quarter377.40 (INR million)
- Revenue from operations, previous quarter403.43 (INR million)
- Profit before tax, latest quarter55.16 (INR million)
- Profit before tax, year-ago quarter45.95 (INR million)
- Profit before tax, previous quarter44.33 (INR million)
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