Shangar Decor540259Quarterly results
Board approved unaudited September 2026 results; auditors flag emphasis of matter on receivables and investments
Board approved unaudited standalone results for quarter and half year ended 30 September 2026; met 6.30 pm–8.30 pm on 24 October 2026.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 1,084.30 | 269.70 | +302% | 527.80 | +105% |
| Total income | 1,084.53 | 270.05 | +302% | 528.08 | +105% |
| Profit before tax | 156.85 | 49.77 | +215% | 92.72 | +69.2% |
| Profit after tax | 105.38 | 16.44 | +541% | 69.31 | +52% |
| Total comprehensive income | 105.38 | 16.44 | +541% | 69.31 | +52% |
| Basic EPS | 0.02 | 0.00 | — | 0.01 | +100% |
- Total income YoY growth
- +302% (year ago 270.05)
- Period
- Quarter ended September 30, 2026
Auditor's review
Conclusion: Unmodified
- Emphasis of Matter: balances of Trade Receivables, Trade Payables and all Loans and Advances (incl. deposits) are pending external confirmation and reconciliation with ledger records.
- Reliable value and supporting documents relating to investments were not presented; auditor relied on management representations. Conclusion not modified in respect of this matter.
Notes to the results
- The Company operates in one primary segment i.e. 'Event Management'; there are no reportable segments.
What the board decided
- Met on 24 October 2026, from 6.30 pm to 8.30 pm.
- Considered and approved the unaudited financial results for the quarter and half year ended 30 September 2026.
- The Audit Committee reviewed the results before the board approved them.
- The company reports one segment, Event Management.
The auditor's conclusion
S K Bhavsar & Co. issued a Limited Review Report on the standalone results. The conclusion is not modified: nothing came to the auditors' attention that causes them to believe the statement has a material misstatement or misses a required disclosure. Two points sit inside the report:
- Emphasis of Matter: the presented balances for Trade Receivables, Trade Payables and all Loans and Advances at the balance sheet date are pending comprehensive verification, which means direct confirmation from customers, vendors and loan counterparties, followed by reconciliation with the company's internal ledgers.
- The reliable value and supporting documents relating to the investments were not presented, so the auditors relied on management representations and the management letter in that regard.
- A limited review gives moderate assurance and is not an audit opinion.
Results at a glance (standalone, Rs. in lakhs)
- Revenue from operations: 1,084.30 in the quarter ended 30 September 2026, against 269.70 in the quarter ended 30 September 2025; 1,612.11 for the half year, against 511.07.
- Total Expenses: 927.68 for the quarter and 1,363.05 for the half year.
- Net Profit (Loss) for the period: 105.38 for the quarter against 16.44; 174.69 for the half year against 28.67.
- Basic and Diluted Earnings Per Share: 0.02 for the quarter against 0.00; 0.04 for the half year against 0.01. Face value of the equity share is Rs. 1.00.
Balance sheet and cash (Rs. in lakhs)
- Total Assets: 7,324.23 as at 30 September 2026, against 7,128.29 as at 31 March 2026.
- Total Equity: 6,075.46 against 5,900.77.
- Non-current borrowings: 433.78 against 642.40.
- Cash and cash equivalents: 417.78 against 169.00.
- NET CASH FROM OPERATING ACTIVITIES Total (A) for the six months: 789.01, against 956.57 in the same period a year earlier.
- NET CASH USED IN INVESTING ACTIVITIES Total (B): 671.09; NET CASH FROM FINANCING ACTIVITIES Total (C): (1,211.32), which carries an item printed as Long Term Loans and Advances of (1,000.00).
How a retail investor can read this
- The profit numbers are unaudited and only reviewed, covering a quarter and half year, not a full audited year.
- The printed line items show a larger scale of operations in this half year than in the same period a year earlier, both at the revenue and at the net profit line.
- The auditor's emphasis on receivables, payables, loans and investment documents is the part to weigh alongside the profit: it points to verification work still in progress, while the conclusion itself is unchanged.
- The results carry the standard notes on preparation under Indian Accounting Standards, regrouping of past figures for comparability, and review by the Audit Committee and board on the same date.
₹174.69 lakhNet Profit (Loss) for the period, half year (Rs. in lakhs
Net Profit (Loss) for the period, quarter (Rs. in lakhs₹105.38 lakh
Profit after tax, quarter69.31 (Rs. in lacs)
Also from Shangar Decor
Board meeting on 24 October 2026 to consider and approve unaudited results
21 Oct 2026
More numbers
- Revenue from operations, half year ended 30 Sep 2026 (Rs. in lakhs)1,612.11
- Net Profit (Loss) for the period, half year (Rs. in lakhs)174.69
- Basic Earnings Per Share, half year (Rs.)0.04
- Total Assets as at 30 Sep 2026 (Rs. in lakhs)7,324.23
- Total Equity as at 30 Sep 2026 (Rs. in lakhs)6,075.46
- Net cash from operating activities, six months (Rs. in lakhs)789.01
- Total income, latest quarter1,084.53 (Rs. in lacs)
- Total income, year-ago quarter270.05 (Rs. in lacs)
- Total income, previous quarter528.08 (Rs. in lacs)
- Total comprehensive income, latest quarter105.38 (Rs. in lacs)
- Total comprehensive income, year-ago quarter16.44 (Rs. in lacs)
- Total comprehensive income, previous quarter69.31 (Rs. in lacs)
- Profit after tax, latest quarter105.38 (Rs. in lacs)
- Profit after tax, year-ago quarter16.44 (Rs. in lacs)
- Profit after tax, previous quarter69.31 (Rs. in lacs)
- Revenue from operations, latest quarter1,084.30 (Rs. in lacs)
- Revenue from operations, year-ago quarter269.70 (Rs. in lacs)
- Revenue from operations, previous quarter527.80 (Rs. in lacs)
- Profit before tax, latest quarter156.85 (Rs. in lacs)
- Profit before tax, year-ago quarter49.77 (Rs. in lacs)
- Profit before tax, previous quarter92.72 (Rs. in lacs)
Source: BSE · 24 Oct 2026
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