Board approves unaudited Q2 and half-year results to 30 September 2026; auditor review finds no material misstatement
Board meeting on 22 October 2026 approved the unaudited financial results for the quarter and half year ended 30 September 2026 (standalone).
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 1,019.66 | 963.41 | +5.8% | 951.09 | +7.2% |
| Total income | 1,058.06 | 1,006.75 | +5.1% | 1,085.66 | −2.5% |
| Profit before tax | 163.90 | 163.09 | +0.5% | 245.92 | −33.4% |
| Profit after tax | 110.28 | 120.27 | −8.3% | 202.30 | −45.5% |
| Total comprehensive income | 112.45 | 121.25 | −7.3% | 204.47 | −45% |
| Basic EPS | 3.80 | 4.14 | −8.2% | 6.97 | −45.5% |
- Profit after tax YoY change
- −8.3%
- Period
- For Quarter ended September 30, 2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- Other income for the quarter and half year ended September 30, 2026 includes income/(loss) on fair valuation of Financial Assets of Rs. (25.86) Lakhs and Rs. 38.52 Lakhs respectively.
- The company has a single segment namely "Training".
What the board approved
Walchand PeopleFirst Ltd's board met on Thursday, 22nd October 2026 and approved the unaudited financial results for the quarter and half year ended 30th September 2026, along with the auditors' limited review report. The update states the results were reviewed by the statutory auditors, recommended by the Audit Committee, and approved and taken on record by the board.
What the auditor's review says
CNK & Associates LLP carried out a limited review under the Standard on Review Engagements 2410. This gives moderate, not full, assurance, and the firm says it does not express an audit opinion. Its conclusion: nothing came to the auditors' attention that causes them to believe the accompanying statement, prepared under the stated accounting standards, has not disclosed what the listing rules require or contains any material misstatement.
Quarter ended 30 September 2026 (Rs. In Lakhs, standalone)
- Revenue from Operations: 1,019.66, against 963.41 in the same quarter a year earlier
- Total Income: 1,058.06, against 1,006.75
- Total Expenses: 894.15, against 843.56
- Profit before tax: 163.90, against 163.09
- Profit after tax: 110.28, against 120.27
- Earnings per share (basic and diluted): Rs. 3.80, against Rs. 4.14
Half year ended 30 September 2026 (Rs. In Lakhs, standalone)
- Revenue from Operations: 1,970.74, against 1,721.74
- Total Income: 2,143.71, against 1,802.23
- Profit before tax: 409.83, against 277.62
- Profit after tax: 312.58, against 219.38
- Earnings per share (basic and diluted): Rs. 10.76, against Rs. 7.55
Points from the notes
- Other income for the quarter and half year includes income/(loss) on fair valuation of the financial assets amounting to Rs. (25.86) Lakhs and Rs. 38.52 Lakhs, against Rs. (14.36) Lakhs and 46.96 lakhs a year earlier.
- The company operates a single segment, "Training".
- Total income tax expense for the quarter was 53.63 lakhs, against 42.82 lakhs a year earlier.
Balance sheet at 30 September 2026 (Rs. In Lakhs)
- Total assets: 4,185.25, against 3,925.14 as at 31st March 2026
- Cash and cash equivalents: 307.08, against 338.40
- Total equity: 3,447.74, against 3,059.87
- Paid up equity share capital: 290.39, face value Rs. 10/- each
Trading window
The trading window for designated persons and their immediate relatives was closed from 01st October 2026 and will remain closed till 24th October 2026, that is 48 hours after the declaration of these results.
What to take away
This is the company's regular quarterly results disclosure. The auditor's review conclusion indicates the numbers were reviewed for material misstatement on a review basis. The quarter shows higher revenue from operations than a year earlier, with profit after tax and earnings per share lower than the year-earlier quarter, while the half-year figures are higher on both lines. A part of other income comes from fair valuation of financial assets, which is a mark-to-market item rather than operating revenue.
Also from Walchand Peoplefirst
Board meeting on 22 October 2026 to consider and approve un-audited Q2 and H1 results
15 Oct 2026
More numbers
- Revenue from Operations – half year ended 30 Sep 20261,970.74 lakhs
- Profit after tax – half year ended 30 Sep 2026312.58 lakhs
- Earnings per share (basic & diluted) – half yearRs. 10.76
- Total assets as at 30 September 20264,185.25 lakhs
- Income/(loss) on fair valuation of financial assets – half yearRs. 38.52 Lakhs
- Total income, latest quarter1,058.06 (Rs. In Lakhs)
- Total income, year-ago quarter1,006.75 (Rs. In Lakhs)
- Total income, previous quarter1,085.66 (Rs. In Lakhs)
- Total comprehensive income, latest quarter112.45 (Rs. In Lakhs)
- Total comprehensive income, year-ago quarter121.25 (Rs. In Lakhs)
- Total comprehensive income, previous quarter204.47 (Rs. In Lakhs)
- Profit after tax, latest quarter110.28 (Rs. In Lakhs)
- Profit after tax, year-ago quarter120.27 (Rs. In Lakhs)
- Profit after tax, previous quarter202.30 (Rs. In Lakhs)
- Revenue from operations, latest quarter1,019.66 (Rs. In Lakhs)
- Revenue from operations, year-ago quarter963.41 (Rs. In Lakhs)
- Revenue from operations, previous quarter951.09 (Rs. In Lakhs)
- Profit before tax, latest quarter163.90 (Rs. In Lakhs)
- Profit before tax, year-ago quarter163.09 (Rs. In Lakhs)
- Profit before tax, previous quarter245.92 (Rs. In Lakhs)
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