SPSportking India539221Quarterly results

Board approves September quarter and half year results, auditor review has no qualification

Board meeting on 30 October 2026 approved the unaudited standalone results for the quarter and half year ended 30 September 2026.

By ScoutQuest · Fri 30 Oct 2026, 1:38 PM IST · 2 min read

Total income (Lakhs)

Latest 78188.01; Year ago 63543.57 (+23%)

Profit after tax (Lakhs)

Latest 9636.12; Year ago 2826.77 (+241%)

Sequential growth

Total income Prev qtr 70599.14 (+10.7%); PAT Prev qtr 7597.40 (+26.8%)

Period

30.09.2026 (UNAUDITED)

What the board approved

• The Board of Directors met on Friday, 30 October 2026 from 11.30 A.M. to 01.20 P.M. and considered and approved the Unaudited Financial Results for the quarter and half year ended 30 September 2026.
• The results are standalone, and were reviewed by the Audit Committee before being approved by the Board.
• The company states it is a single segment company engaged in the textile business.

Quarter ended 30 September 2026 (Rs. in lakhs, as printed)

• Revenue from Operations: 78105.47, against 62739.12 in the quarter ended 30 September 2025.
• Total Income: 78188.01, against 63543.57.
• Total Expenses: 65221.89, against 59780.92.
• Profit before tax: 12956.12, against 3762.65.
• Profit for the period: 9636.12, against 2826.77.
• Basic & Diluted EPS (not annualised): 7.58, against 2.22.

Half year ended 30 September 2026 (Rs. in lakhs, as printed)

• Revenue from Operations: 148473.38, against 121315.20 for the half year ended 30 September 2025.
• Profit before tax: 23186.52, against 8411.40.
• Profit for the period: 17233.52, against 6236.40.
• Basic & Diluted EPS: 13.56, against 4.91.

Change in accounting estimate

• Note 4 records that the company reassessed the useful life of certain categories of plant and machinery from 7.50 years to 10 years on a triple shift basis, based on internal assessment and technical evaluation.
• The change is applied prospectively with effect from 1 July 2026. As a result, the depreciation charge for the quarter and half year ended 30 September 2026 is lower by Rs. 802.40 lakhs.

Auditor's review conclusion

• The Limited Review Report is from SCV & Co. LLP, Chartered Accountants. It states that based on the review, nothing has come to their attention that causes them to believe that the statement has not disclosed the information required under the Listing Regulations or that it contains any material misstatement.
• This is a review conclusion giving moderate assurance, not an audit opinion.

What a retail investor may take away

• The update reports profit, total income and earnings per share for both the quarter and the half year at levels higher than the corresponding periods of the previous year, as printed in the statement.
• Part of the reported depreciation is lower because of the revised useful life estimate, a figure the update quantifies at Rs. 802.40 lakhs for the quarter and half year.
• The update carries no qualification from the statutory auditor in the review report.

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