Board approved unaudited Q2 and H1 FY2026-27 results; auditor's limited review finds no material misstatement
Board met on 4 November 2026 and approved the unaudited results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 4,135.08 | 5,578.26 | −25.9% | 4,103.25 | +0.8% |
| Total income | 4,642.92 | 5,747.03 | −19.2% | 4,784.45 | −3% |
| Profit before tax | 826.34 | 1,501.92 | −45% | 973.80 | −15.1% |
| Profit after tax | 615.28 | 1,120.41 | −45.1% | 725.45 | −15.2% |
| Total comprehensive income | 615.28 | 1,120.41 | −45.1% | 725.45 | −15.2% |
| Basic EPS | 31.15 | 56.73 | −45.1% | 36.73 | −15.2% |
- Total income
- Latest 4,642.92; Year ago 5,747.03 (−19.2%); Prev qtr 4,784.45 (−3%)
- Profit after tax
- Latest 615.28; Year ago 1,120.41 (−45.1%); Prev qtr 725.45 (−15.2%)
- Period
- 30 September 2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- Shareholders at AGM on 9 September 2026 approved final dividend of Rs. 40 per share for FY 2025-26 and special dividend of Rs. 60 per share on Thane land sale; final dividend paid 21 September 2026.
- Previous year: Thane investment property sold for Rs. 28,019.42 lakhs; exceptional gain of Rs. 27,353.05 lakhs recognised.
- Company has no subsidiary / associate / joint venture; consolidated results not applicable.
- Single operating segment: Alloy and Steel Castings.
Results approved at the board meeting
The board of Uni-Abex Alloy Products Ltd met on 4 November 2026 and approved the unaudited financial results for the quarter and half year ended 30 September 2026. The audit committee reviewed and recommended the statement, and statutory auditors Walker Chandiok & Co LLP carried out a limited review. The results are standalone, as the company states it has no subsidiary, associate or joint venture.
Auditor's review conclusion
The auditor said nothing came to its attention that causes it to believe the statement has not disclosed the required information or contains any material misstatement. A limited review is narrower in scope than a full audit.
How the quarter looked (Rs. in lakh, quarter ended 30 September 2026 vs 30 September 2025):
- Revenue from operations: 4,135.08 vs 5,578.26
- Total income: 4,642.92 vs 5,747.03
- Total expenses: 3,816.58 vs 4,245.11
- Profit before exceptional item and tax: 826.34 vs 1,501.92
- Net profit for the period: 615.28 vs 1,120.41
- Earnings per share, basic and diluted (not annualised): 31.15 vs 56.73
Half year (Rs. in lakh, six months ended 30 September 2026 vs 30 September 2025)
- Revenue from operations: 8,238.33 vs 9,496.53
- Total income: 9,427.37 vs 9,877.06
- Profit before exceptional item and tax: 1,800.14 vs 2,250.94
- Net profit for the period: 1,340.73 vs 1,676.25
- Earnings per share (not annualised): 67.88 vs 81.87
Balance sheet (Rs. in lakh)
- Total assets: 47,623.20 as at 30 September 2026 vs 49,286.34 as at 31 March 2026
- Total equity: 40,825.32 vs 41,459.59
- Inventories: 7,236.08 vs 5,347.73
- Current borrowings: 1,536.15 vs 1,113.58
- Trade payables, dues of creditors other than micro and small enterprises: 3,382.71 vs 5,177.59
Cash flow, half year (Rs. in lakh)
- Net cash used in operating activities: 1,199.19 used, against 1,731.13 generated a year earlier
- Net cash used in investing activities: 2,738.07
- Net cash used in financing activities: 1,373.72, which includes dividend paid on equity shares of 1,975.00
Points from the notes
- The company operates in a single segment, Alloy and Steel Castings.
- At the annual general meeting held 9 September 2026, shareholders approved a final dividend of Rs. 40 per share (400% of the face value of Rs. 10 each) for financial year 2025-26 and a special dividend of Rs. 60 per share (600% of the face value of Rs. 10 each) linked to the Thane land sale. The final dividend was paid on 21 September 2026.
- In the previous year ended 31 March 2026, the company sold an investment property at Thane for Rs. 28,019.42 lakh and recognised an exceptional gain of Rs. 27,353.05 lakh. That gain sits in the full-year column for the year ended 31 March 2026. The exceptional item line is nil for the current quarter and half year and for the corresponding periods a year earlier.
What a retail investor can take away
On the printed line items, revenue from operations, total income and net profit for both the quarter and the half year are lower than in the same periods a year earlier, while total expenses are also lower. Finance costs for the quarter were higher, at 23.43 against 13.52 lakh. The auditor's limited review carries no qualification. The dividend figures in the notes relate to financial year 2025-26 and were approved by shareholders at the annual general meeting.
Also from Uni Abex Alloy Products
Board approves unaudited Q2 and H1 FY27 results; auditors complete limited review
4 Nov 2026
Board meeting on 4 November 2026 to consider unaudited Q2 and H1 FY2026-27 results
26 Oct 2026
Board Appoints New Company Secretary and Compliance Officer
28 Sep 2026
More numbers
- Net profit for the period, half year ended 30 Sep 2026 (Rs. in lakh)1,340.73
- Final dividend per share for FY2025-26Rs. 40 per share
- Total income, latest quarter4,642.92 (Rs. in lakhs)
- Total income, year-ago quarter5,747.03 (Rs. in lakhs)
- Total income, previous quarter4,784.45 (Rs. in lakhs)
- Total comprehensive income, latest quarter615.28 (Rs. in lakhs)
- Total comprehensive income, year-ago quarter1,120.41 (Rs. in lakhs)
- Total comprehensive income, previous quarter725.45 (Rs. in lakhs)
- Profit after tax, latest quarter615.28 (Rs. in lakhs)
- Profit after tax, year-ago quarter1,120.41 (Rs. in lakhs)
- Profit after tax, previous quarter725.45 (Rs. in lakhs)
- Revenue from operations, latest quarter4,135.08 (Rs. in lakhs)
- Revenue from operations, year-ago quarter5,578.26 (Rs. in lakhs)
- Revenue from operations, previous quarter4,103.25 (Rs. in lakhs)
- Profit before tax, latest quarter826.34 (Rs. in lakhs)
- Profit before tax, year-ago quarter1,501.92 (Rs. in lakhs)
- Profit before tax, previous quarter973.80 (Rs. in lakhs)
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