Board approved standalone unaudited results for Q2 and H1 FY2026-27; auditors issue limited review report
Board met on 03 November 2026, 1:00 pm to 1:55 pm, and approved the Standalone Unaudited Financial Results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
- Revenue from operations (standalone, quarter)
- Rs. 5,956.63 lakh vs Rs. 4,057.17 lakh a year earlier
- Profit for the period (standalone, quarter)
- Rs. 245.44 lakh vs Rs. 162.85 lakh
- Revenue from operations (standalone, half year)
- Rs. 11,098.88 lakh
What the board decided
The Board of Directors met on Tuesday, 03 November 2026 from 1:00 pm to 1:55 pm and considered and approved the Standalone Unaudited Financial Results for the quarter and half year ended 30 September 2026, along with the Limited Review Report of the statutory auditors. The results were first reviewed and recommended by the Audit Committee and then approved by the Board.
The auditor's conclusion
Suresh Kumar Mittal & Co., Chartered Accountants, conducted a review, not an audit, under the Standard on Review Engagements (SRE) 2410. Their conclusion reads that nothing has come to their attention that causes them to believe the accompanying statement has not disclosed the information required under Regulation 33 or that it contains any material misstatement.
Key numbers (standalone, figures in Rs. lakh)
- Revenue from operations: 5,956.63 in the quarter ended 30.09.2026, against 4,057.17 in the quarter ended 30.09.2025; 11,098.88 for the half year against 7,456.81.
- Total income: 5,968.37 for the quarter and 11,118.15 for the half year.
- Total expenses: 5,635.05 for the quarter and 10,505.53 for the half year.
- Profit before tax: 333.32 for the quarter and 612.62 for the half year.
- Profit for the period: 245.44 for the quarter (a year earlier 162.85) and 454.45 for the half year (a year earlier 257.20).
- Earnings per share (basic and diluted): 2.35 for the quarter and 4.36 for the half year.
Segment picture (quarter)
- Segment revenue: trading 5,784.82, manufacturing 363.74; total 6,148.56 before inter-segment revenue of 191.93.
- Segment results before tax and finance cost: trading 353.90, manufacturing 32.83.
- Segment assets: trading 6,767.93, manufacturing 2,192.18.
Balance sheet and cash flow pointers
- Total assets 8,960.11 as at 30.09.2026, against 7,649.06 as at 31.03.2026.
- Shareholders' funds 4,103.50, against 3,644.51 as at 31.03.2026.
- Current borrowings 1,754.74; non-current borrowings 615.81.
- Cash and cash equivalents (closing) 101.24, against 0.57 a year earlier.
- Net cash from operating activities for the six months is shown as (242.61), against 7.79 in the same period a year earlier; net cash from financing activities 398.42.
What shareholders may take away
The update is a routine quarterly results announcement with an unmodified limited review conclusion. The main quantitative drivers are the year-on-year increase in standalone revenue from operations and profit for the period, alongside a net cash outflow from operating activities for the six months as printed.
Also from Rama Vision
Standalone results for the quarter Ended on 30.09.2026 Reviewed
3 Nov 2026
Board meeting on 03 November 2026 to consider unaudited results for Q2 and half year
26 Oct 2026
More numbers
- Revenue from operations, quarter ended 30.09.2026 (Rs. in Lakh)5,956.63
- Revenue from operations, quarter ended 30.09.2025 (Rs. in Lakh)4,057.17
- Revenue from operations, half year ended 30.09.2026 (Rs. in Lakh)11,098.88
- Profit for the period, quarter ended 30.09.2026 (Rs. in Lakh)245.44
- Profit for the period, half year ended 30.09.2026 (Rs. in Lakh)454.45
- Total income, half year ended 30.09.2026 (Rs. in Lakh)11,118.15
- Profit before tax, half year ended 30.09.2026 (Rs. in Lakh)612.62
- Basic/diluted EPS, half year ended 30.09.2026 (Rs. per share)4.36
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