Board approves unaudited Q2/H1 FY27 standalone results; auditor's limited review conclusion unmodified
Board of U. H. Zaveri Ltd met on October 30, 2026 and approved the unaudited standalone results for the quarter and half year ended Sep 30, 2026, plus the limited review report of P H Shah & Co. The auditor's conclusion is unmodified.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 621.34 | 1,078.27 | −42.4% | 654.10 | −5% |
| Total income | 621.34 | 1078.27 | −42.4% | 654.10 | −5% |
| Profit before tax | 2.09 | 2.51 | −16.7% | 2.63 | −20.5% |
| Profit after tax | 1.69 | 2.01 | −15.9% | 2.03 | −16.7% |
| Total comprehensive income | 1.69 | 2.01 | −15.9% | 2.03 | −16.7% |
| Basic EPS | 0.01 | 0.02 | −50% | 0.01 | 0% |
- Total income year ago change
- 1078.27 (−42.4%)
- Period
- Quarter Ended 30.09.2026
Auditor's review
Conclusion: Unmodified
What the board approved
The board of U. H. Zaveri Ltd met on October 30, 2026 (15:30 to 16:00 IST) and considered and approved the unaudited financial results for the quarter and half year ended September 30, 2026, along with the limited review report for that period submitted by M/s. P H Shah and Co., Chartered Accountants, the statutory auditors. The results were reviewed by the Audit Committee. The figures are standalone and stated in Rs in lakhs.
Auditor's review conclusion
The limited review report records that, based on the review, nothing has come to the auditor's attention that causes them to believe the accompanying statement is not prepared in accordance with the recognition and measurement principles of Ind AS 34, does not disclose the information required by the Listing Regulations, or contains any material misstatement. This is an unmodified conclusion. A review is narrower in scope than an audit and is not an audit opinion.
Half year ended Sep 30, 2026 (standalone, Rs in lakhs)
- Revenue from operations: 1,275.44 against 1,638.13 in the half year ended Sep 30, 2025.
- Total Expense: 1,270.72 against 1,633.55.
- Profit before tax: 4.72 against 4.58.
- Profit/(Loss) from the period from continuing operations: 3.72 against 3.58.
- Basic and diluted earning per share: 0.01 against 0.04.
Quarter ended Sep 30, 2026 (standalone, Rs in lakhs)
- Revenue from operations: 621.34 against 1,078.27 in the quarter ended Sep 30, 2025.
- Total Expense: 619.25 against 1,075.76.
- Profit before tax: 2.09 against 2.51.
- Profit/(Loss) from the period from continuing operations: 1.69 against 2.01.
- Basic and diluted earning per share: 0.01 against 0.02.
Balance sheet and cash (Rs in lakhs)
- Total Assets: 4,071.97 as at Sep 30, 2026 against 4,076.46 as at Mar 31, 2026.
- Inventories: 3,334.11 against 3,476.73.
- Cash and cash equivalents: 60.80 against 37.65.
- Paid-up equity share capital (at par value of Rs.10 each): 3,058.2.
- Net cash flow from operating activities for the half year: 23.18 against 331.24 in the half year ended Sep 30, 2025.
Other points from the update
- The trading window has been closed with effect from October 01, 2026 and will remain closed until 48 hours after the declaration of the financial results.
- Arrangements have been made to publish the results with a QR code in the newspaper.
- The company's business activity falls within a single primary business segment.
- Previous year's figures are re-grouped and re-classified wherever necessary.
How to read these numbers
'Revenue from operations' is lower than the same period a year earlier, both for the quarter and for the half year. At the half-year level, 'Profit before tax' and 'Profit/(Loss) from the period from continuing operations' are marginally higher year on year, while in the quarter both are lower. The auditor's review carries an unmodified conclusion, and the update shows the results as reviewed by the Audit Committee and approved by the board.
Also from U. H. Zaveri
RTA KFIN Technologies to shift corporate office to Kokapet from December 01, 2026
4 Nov 2026
Board meeting on 30 October 2026 to consider and approve standalone unaudited results for Q2 and H1
27 Oct 2026
Shareholders Approve Appointment of Secretarial Auditor for Five Years
30 Sep 2026
More numbers
- Revenue from operations, half year ended 30.09.2026 (Rs in lakhs)1,275.44
- Revenue from operations, half year ended 30.09.2025 (Rs in lakhs)1,638.13
- Total Expense, half year ended 30.09.2026 (Rs in lakhs)1,270.72
- Profit before tax, half year ended 30.09.2026 (Rs in lakhs)4.72
- Profit from continuing operations, half year ended 30.09.2026 (Rs in lakhs)3.72
- Total Assets as at 30.09.2026 (Rs in lakhs)4,071.97
- Total income, latest quarter621.34 (Rs in lakhs)
- Total income, year-ago quarter1078.27 (Rs in lakhs)
- Total income, previous quarter654.10 (Rs in lakhs)
- Total comprehensive income, latest quarter1.69 (Rs in lakhs)
- Total comprehensive income, year-ago quarter2.01 (Rs in lakhs)
- Total comprehensive income, previous quarter2.03 (Rs in lakhs)
- Profit after tax, latest quarter1.69 (Rs in lakhs)
- Profit after tax, year-ago quarter2.01 (Rs in lakhs)
- Profit after tax, previous quarter2.03 (Rs in lakhs)
- Revenue from operations, latest quarter621.34 (Rs in lakhs)
- Revenue from operations, year-ago quarter1,078.27 (Rs in lakhs)
- Revenue from operations, previous quarter654.10 (Rs in lakhs)
- Profit before tax, latest quarter2.09 (Rs in lakhs)
- Profit before tax, year-ago quarter2.51 (Rs in lakhs)
- Profit before tax, previous quarter2.63 (Rs in lakhs)
Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.