SLSugs Lloyd544501Quarterly results

Board approves H1 FY27 unaudited results; auditor's review conclusion unmodified

Board approved unaudited standalone and consolidated results for the half year ended 30 Sept 2026 at its meeting on 30 Oct 2026.

By ScoutQuest · Fri 30 Oct 2026, 1:46 PM IST · 2 min read

Standalone Revenue from Operations

Rs. 21,350.89 lakh (vs Rs. 12,305.06 lakh)

Standalone Profit for the Period

Rs. 2,001.47 lakh (vs Rs. 1,181.85 lakh)

Short-term Borrowings

Rs. 15,443.45 lakh as at 30 September 2026, against Rs. 6,872.70 lakh as at 31 March 2026

What the board approved

The board of Sugs Lloyd Ltd met on 30 October 2026 from 12:50 P.M. to 01:30 P.M. and approved the unaudited standalone and consolidated financial results for the half year ended 30 September 2026, along with the limited review reports of the auditors. Figures below are in lakh, as printed.

Auditor's review conclusion

• Ratan Chandak & Co. LLP reviewed the interim standalone results; a review gives moderate assurance and is not an audit.
• The conclusion is unmodified: nothing came to the auditors' attention that causes them to believe the statement misses a required disclosure or contains a material misstatement.
• Other matter: the comparatives for the half year ended 30 September 2025 are based on management certified financial statements and were not subjected to review.

Standalone result lines

• Revenue from operations: Rs. 21,350.89 lakh, against Rs. 12,305.06 lakh in the half year ended 30 September 2025.
• Profit for the period: Rs. 2,001.47 lakh, against Rs. 1,181.85 lakh.
• Basic earnings per share: Rs. 8.62 for the half year.

Consolidated result lines

• Profit for the period: Rs. 2,009.35 lakh, a shade above the standalone figure, so adding the subsidiary did not change the profit picture sharply.
• The company acquired shareholding in Sugs Renewables Private Limited, a subsidiary, on 21 August 2026; the consolidated results include it, while the previous year's figures do not.

Balance sheet signals

• Short-term borrowings stood at Rs. 15,443.45 lakh as at 30 September 2026, against Rs. 6,872.70 lakh as at 31 March 2026, a sharp rise in short-term debt.
• Trade receivables and inventories both increased over the six months, and net cash flow from operating activities was negative for the half year.
• Total equity and liabilities expanded over the six months to 30 September 2026, with the rise funded largely by borrowings.

Background points from the notes

• The company's equity shares are listed on the SME platform of BSE following its initial public offer, which listed on 5 September 2025.
• The results were reviewed by the Audit Committee and approved by the board at their respective meetings held on 30 October 2026.
• The company operates in a single segment.

How a retail reader can look at it

• This is a routine half-year results update; the auditor's review conclusion carries no exception or adverse remark.
• On a standalone basis, both 'Revenue from operations' and 'Profit for the period' are higher than in the same half a year earlier.
• The balance sheet shows higher short-term borrowings and higher receivables than at 31 March 2026, and operating cash flow was negative for the half year.

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