Board approves unaudited standalone results for quarter and half year ended September 30, 2026
TTL Enterprises' Board met on 14 October 2026 and approved the Unaudited standalone Financial Results with the Limited Review Report for the quarter and half year ended September 30, 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 41.77 | 440.42 | −90.5% | 39.51 | +5.7% |
| Total income | 41.89 | 440.42 | −90.5% | 39.51 | +6% |
| Profit before tax | 2.83 | 9.95 | −71.6% | 1.54 | +83.8% |
| Profit after tax | 2.16 | 7.37 | −70.7% | 1.11 | +94.6% |
| Total comprehensive income | 2.16 | 7.37 | −70.7% | 1.11 | +94.6% |
| Basic EPS | 3.11 | 10.59 | −70.6% | 1.60 | +94.4% |
- Total income YoY change
- Year ago 440.42 (−90.5%)
- 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 for investments were not presented; auditor relied on management representations. Conclusion not modified in respect of this matter.
TTL Enterprises Limited (formerly Trupti Twisters Limited) held its Board meeting on Wednesday, 14 October 2026, between 06:30 PM and 07:00 PM.
What the Board approved
- The Unaudited Financial Results along with the Limited Review Report for the quarter and half year ended September 30, 2026.
- The results are standalone.
- The statement was reviewed by the Audit Committee and then approved by the Board, and will be uploaded on the stock exchanges and made available on the company's website.
The auditor's review conclusion
S K Bhavsar & Co., Chartered Accountants, reviewed the statement. They state that nothing has come to their attention that causes them to believe that the statement contains any material misstatement or has not disclosed the information required under the Listing Regulations. Their conclusion is not modified by the Emphasis of Matter. A review is not an audit and does not result in an audit opinion.
Emphasis of Matter
- Balances for Trade Receivables, Trade Payables and all Loans and Advances, including any deposits made or received, as at the balance sheet date are pending comprehensive verification, through direct confirmations from external parties such as customers, vendors and loan counterparties and reconciliation with the company's internal ledger records.
- The reliable value and supporting documents relating to the investments were not presented to the auditor, who relied upon the management's representations and the management letter.
Standalone results at a glance (Rs. in lacs)
Quarter ended September 30, 2026 compared with quarter ended September 30, 2025
- Revenue from operations: 41.77 against 440.42
- Total income: 41.89
- Net Profit/(Loss) for the period: 2.16 against 7.37
Half year ended September 30, 2026 compared with half year ended September 30, 2025
- Revenue from operations: 81.28 against 547.77
Balance sheet
- Total assets as at September 30, 2026: 108.77
What a retail investor may note
- The Board approved the results together with the auditor's limited review report.
- The auditor's conclusion is not modified, while the Emphasis of Matter draws attention to balances pending verification and to documents supporting the investments.
- Net Profit/(Loss) for the period for the quarter is positive.
Also from TTL Enterprises
Board meeting on 14 October 2026 to consider and approve unaudited financial results
11 Oct 2026
More numbers
- Revenue from operations, half year ended September 30, 2026 (Rs. in lacs)81.28
- Revenue from operations, half year ended September 30, 2025 (Rs. in lacs)547.77
- Total assets as at September 30, 2026 (Rs. in lacs)108.77
- Total income, latest quarter41.89 (Rs. in lacs)
- Total income, year-ago quarter440.42 (Rs. in lacs)
- Total income, previous quarter39.51 (Rs. in lacs)
- Total comprehensive income, latest quarter2.16 (Rs. in lacs)
- Total comprehensive income, year-ago quarter7.37 (Rs. in lacs)
- Total comprehensive income, previous quarter1.11 (Rs. in lacs)
- Profit after tax, latest quarter2.16 (Rs. in lacs)
- Profit after tax, year-ago quarter7.37 (Rs. in lacs)
- Profit after tax, previous quarter1.11 (Rs. in lacs)
- Revenue from operations, latest quarter41.77 (Rs. in lacs)
- Revenue from operations, year-ago quarter440.42 (Rs. in lacs)
- Revenue from operations, previous quarter39.51 (Rs. in lacs)
- Profit before tax, latest quarter2.83 (Rs. in lacs)
- Profit before tax, year-ago quarter9.95 (Rs. in lacs)
- Profit before tax, previous quarter1.54 (Rs. in lacs)
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