Board approves unaudited results for the quarter and half year ended 30th September 2026
Board meeting outcome: the Board approved the unaudited financial results for the quarter and half year ended 30th September 2026; the meeting ran from 4:30 p.m. to 5:00 p.m.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 8,932 | 5,878 | +52% | 8,355 | +6.9% |
| Total income | 9,135 | 5,982 | +52.7% | 8,669 | +5.4% |
| Profit before tax | 1,860 | 1,134 | +64% | 1,902 | −2.2% |
| Profit after tax | 1,351 | 861 | +56.9% | 1,510 | −10.5% |
| Total comprehensive income | 1,652 | 902 | +83.1% | 1,512 | +9.3% |
| Basic EPS | 5.48 | 3.49 | +57% | 6.13 | −10.6% |
- Total income YoY growth
- Year ago 5,982 (+52.7%)
- Profit after tax (latest)
- 1,351; Year ago 861 (+56.9%)
- Period
- Quarter Ended 30.09.2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- EPS for previous periods restated to give effect of sub-division of shares and allotment of bonus shares in line with Ind AS 33.
Board meeting outcome: results approved
Paushak Ltd's Board of Directors met on 16th October 2026 and approved the unaudited financial results for the quarter and half year ended 30th September 2026. The meeting commenced at 4:30 p.m. and concluded at 5:00 p.m. The results were reviewed by the Statutory Auditors and recommended by the Audit Committee before being approved by the Board.
What the quarter's numbers say
Figures are as printed in the update, in Rs. in lacs.
- Revenue from operations: 8,932 for the quarter ended 30.09.2026, against 8,355 in the quarter ended 30.06.2026 and 5,878 in the quarter ended 30.09.2025.
- Total income: 9,135, against 8,669 and 5,982 in the same periods.
- Total expenses: 7,275 for the quarter.
- Profit before tax: 1,860 for the quarter.
- Profit after tax: 1,351, against 1,510 and 861 in the same periods.
- Basic & Diluted EPS: Rs. 5.48 for the quarter, against Rs. 6.13 and Rs. 3.49.
What the half year's numbers say
- Revenue from operations: 17,287 for the half year ended 30.09.2026, against 11,466 for the half year ended 30.09.2025.
- Total income: 17,805, against 11,759.
- Profit before tax: 3,761, against 2,697.
- Profit after tax: 2,862, against 2,065.
- Basic & Diluted EPS: Rs. 11.61, against Rs. 8.37.
- Total comprehensive income for the period: 3,164, against 2,095.
What the auditors said
- CNK & Associates LLP issued the Independent Auditor's Review Report on the unaudited quarterly and year-to-date results.
- The conclusion as printed: nothing has come to their attention that causes them to believe that the statement, prepared in accordance with Indian Accounting Standard 34, has not disclosed the information required under the Listing Regulations or that it contains any material misstatement.
- The report notes that a review is substantially less in scope than an audit and that the firm does not express an audit opinion.
Balance sheet pointers
Figures as at 30.09.2026 compared with 31.03.2026, in Rs. in lacs.
- Total assets: 68,450, against 65,994.
- Total equity: 51,660, against 49,112.
- Non-current borrowings: 5,250, against 6,000; current borrowings: 1,500, against 1,694.
- Trade receivables: 7,718, against 5,486.
- Inventories: 3,648, against 3,664.
Cash flow pointers
For the half year ended 30.09.2026 compared with the half year ended 30.09.2025, in Rs. in lacs.
- Net cash inflow from operating activities: 4,071.98, against 2,468.45.
- Net cash utilised in investing activities: 1,984.76, against 5,145.86.
- Net cash utilised in financial activities: 1,816.67, against a net inflow of 2,695.40 the previous year.
- Cash and cash equivalents at the end of the reporting period: 272.38, against 19.41.
Other points noted in the update
- The Company is engaged in the business of Speciality Chemicals only and therefore has only one reportable segment.
- The Earnings Per Share in respect of the previous periods has been restated to give effect to the sub-division of shares and allotment of bonus shares.
- The previous quarters'/year's figures have been regrouped or rearranged wherever necessary to make them comparable with the current quarter and period.
The results show both revenue and profit for the quarter and half year at higher levels than the corresponding periods of the previous year, and the Board has approved the statement with the auditors' limited review conclusion attached.
Also from Paushak
Board meeting on 16 October 2026 to consider unaudited results for quarter, half year ended 30 September
8 Oct 2026
More numbers
- Total expenses, quarter ended 30.09.20267,275
- Revenue from operations, half year ended 30.09.202617,287
- Profit after tax, half year ended 30.09.20262,862
- Net cash inflow from operating activities, half year ended 30.09.20264,071.98
- Total income, latest quarter9,135 (Rs. in lacs)
- Total income, year-ago quarter5,982 (Rs. in lacs)
- Total income, previous quarter8,669 (Rs. in lacs)
- Total comprehensive income, latest quarter1,652 (Rs. in lacs)
- Total comprehensive income, year-ago quarter902 (Rs. in lacs)
- Total comprehensive income, previous quarter1,512 (Rs. in lacs)
- Profit after tax, latest quarter1,351 (Rs. in lacs)
- Profit after tax, year-ago quarter861 (Rs. in lacs)
- Profit after tax, previous quarter1,510 (Rs. in lacs)
- Revenue from operations, latest quarter8,932 (Rs. in lacs)
- Revenue from operations, year-ago quarter5,878 (Rs. in lacs)
- Revenue from operations, previous quarter8,355 (Rs. in lacs)
- Profit before tax, latest quarter1,860 (Rs. in lacs)
- Profit before tax, year-ago quarter1,134 (Rs. in lacs)
- Profit before tax, previous quarter1,902 (Rs. in lacs)
- Basic EPS, latest quarter5.48 (in Rs.)
- Basic EPS, year-ago quarter3.49 (in Rs.)
- Basic EPS, previous quarter6.13 (in Rs.)
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