Board approves Q2 standalone results: revenue from operations nil, net loss narrows
The board met on 23 Oct 2026 and approved the unaudited standalone results for the quarter and half year ended 30 Sep 2026; it also took note of compliances for the quarter.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Total income | 12 | 1,049 | −98.9% | 12 | 0% |
| Profit before tax | (10) | (24) | +58.3% | (16) | +37.5% |
| Profit after tax | (10) | (24) | +58.3% | (16) | +37.5% |
| Total comprehensive income | (10) | (24) | +58.3% | (16) | +37.5% |
| Basic EPS | (0.01) | (0.03) | +66.7% | (0.02) | +50% |
- Total income (year ago)
- 1,049 (−98.9%)
- Period
- 30.09.2026 Unaudited
Also decided at the meeting
- Took note of compliances made under SEBI (LODR) Regulations, 2015 for the quarter ended 30th September, 2026.
Auditor's review
Conclusion: Unmodified
Notes to the results
- Provision for DTA/DTL not considered on quarterly basis.
What the board approved
- The unaudited standalone financial results for the quarter and half year ended 30 September 2026, along with the Limited Review Report.
- Took note of the compliances made for the quarter ended 30 September 2026.
The board met on 23 October 2026; the results were reviewed by the Audit Committee and approved by the Board. The figures are standalone only.
Auditor's conclusion
A. Sachdev & Co., Chartered Accountants, issued a limited review report with an unmodified conclusion: nothing came to their attention that causes them to believe the statement has not disclosed the information required or that it contains any material misstatement. A review gives moderate assurance, not the full assurance of an audit.
Results at a glance (standalone, figures as printed, statement is in INR lakhs)
- Revenue from operations: nil for the quarter and half year ended 30.09.2026, against 1,037 in the quarter and 1,669 in the half year ended 30.09.2025.
- Total income: 12 for the quarter (12 a year earlier) and 24 for the half year (1,693 a year earlier).
- Total expenses: 22 for the quarter (1,073) and 50 for the half year (1,751).
- Profit before tax: (10) for the quarter against (24); (26) for the half year against (58).
- Net profit after tax: (10) for the quarter against (24); (26) for the half year against (58).
- Basic EPS: (0.01) for the quarter against (0.03); (0.04) for the half year against (0.08).
Figures in brackets are negative, i.e. a loss.
Balance sheet (as at 30.09.2026 vs 31.03.2026, INR lakhs)
- Total assets: 2,469 against 2,495.
- Total equity: 1,486 against 1,512.
- Non-current borrowings: 774, unchanged.
- Cash and cash equivalents: 6, unchanged.
- Paid-up equity share capital: 7,085, face value INR 10 per share.
Cash flow (half year, standalone, INR lakhs)
- Net cash generated from operating activities: 24, against 52 in the year ended 31.03.2026.
- Net cash used in investing activities: (24), against (51).
- Financing activities: nil in both periods.
- Depreciation and amortisation: 42 for the half year, against 86 a year earlier and 170 for the full previous year.
What a retail reader can take away
- The company booked no sales revenue in this quarter and half year; income came from other income of 12 and 24 respectively, so the business is loss-making at the operating level in these periods.
- The loss is smaller than a year earlier at every level shown - net loss of 10 against 24 for the quarter, and 26 against 58 for the half year.
- Total equity has dipped slightly to 1,486 from 1,512 as the loss was absorbed, while borrowings of 774 and cash of 6 stayed flat.
- The auditor's review conclusion is unmodified, which means the review did not bring up any material misstatement in the numbers.
Also from Shreyas Intermediates
Board meeting on 23 October 2026 to consider unaudited results for quarter and half year ended 30th September, 2026
15 Oct 2026
Standalone results for the quarter ended 30.06.2026 Unaudited
14 Oct 2026
Shreyas Intermediates Ltd shareholder sells 2.21% stake, holding falls to 6.19%
30 Sep 2026
More numbers
- Revenue from operations, quarter ended 30.09.2025 (standalone, INR in Lacs)1,037
- Total income, half year ended 30.09.2025 (standalone, INR in Lacs)1,693
- Net profit after tax (loss), half year ended 30.09.2026 (standalone, INR in Lacs)(26)
- Total equity as at 30.09.2026 (standalone, INR in Lacs)1,486
- Total income, latest quarter12 (INR in Lacs)
- Total income, year-ago quarter1,049 (INR in Lacs)
- Total income, previous quarter12 (INR in Lacs)
- Total comprehensive income, latest quarter(10) (INR in Lacs)
- Total comprehensive income, year-ago quarter(24) (INR in Lacs)
- Total comprehensive income, previous quarter(16) (INR in Lacs)
- Profit after tax, latest quarter(10) (INR in Lacs)
- Profit after tax, year-ago quarter(24) (INR in Lacs)
- Profit after tax, previous quarter(16) (INR in Lacs)
- Revenue from operations, year-ago quarter1,037 (INR in Lacs)
- Profit before tax, latest quarter(10) (INR in Lacs)
- Profit before tax, year-ago quarter(24) (INR in Lacs)
- Profit before tax, previous quarter(16) (INR in Lacs)
- Revenue from operations, latest quarter-
- Revenue from operations, previous quarter-
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