Aanjaay Industries Q2 Net Profit at ₹192.18 Lakhs

Financial Results Analysis

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

Revenue from Operations: ₹3,195.36 lakh (Q2 FY27) vs ₹1,976.40 lakh (Q2 FY26) vs ₹4,621.68 lakh (Q1 FY27)
Other Income: ₹0.17 lakh (Q2 FY27) vs ₹17.87 lakh (Q2 FY26) vs ₹7.65 lakh (Q1 FY27)
Total Income: ₹3,195.53 lakh (Q2 FY27) vs ₹1,994.27 lakh (Q2 FY26) vs ₹4,629.33 lakh (Q1 FY27)
Purchases of Stock-in-Trade: ₹3,352.68 lakh (Q2 FY27) vs ₹3,304.80 lakh (Q2 FY26) vs ₹4,903.20 lakh (Q1 FY27)
Employee Benefit Expense: ₹24.78 lakh (Q2 FY27) vs ₹35.70 lakh (Q2 FY26) vs ₹23.72 lakh (Q1 FY27)
Finance Costs: ₹0.37 lakh (Q2 FY27) vs ₹0.00 lakh (Q2 FY26) vs ₹0.53 lakh (Q1 FY27)
Profit Before Exceptional Items and Tax: ₹266.44 lakh (Q2 FY27) vs ₹220.51 lakh (Q2 FY26) vs ₹284.01 lakh (Q1 FY27)
Exceptional Items (Bad Debts): ₹9.61 lakh written off (Q2 FY27) vs ₹0.00 lakh (Q2 FY26) vs ₹0.00 lakh (Q1 FY27)
Profit Before Tax: ₹256.83 lakh (Q2 FY27) vs ₹220.51 lakh (Q2 FY26) vs ₹284.01 lakh (Q1 FY27)
Tax Expense: ₹64.65 lakh (Q2 FY27) vs ₹36.83 lakh (Q2 FY26) vs ₹71.71 lakh (Q1 FY27)
Net Profit After Tax: ₹192.18 lakh (Q2 FY27) vs ₹183.68 lakh (Q2 FY26) vs ₹212.30 lakh (Q1 FY27)
Basic EPS: ₹0.81 (Q2 FY27) vs ₹0.77 (Q2 FY26) vs ₹0.90 (Q1 FY27)
Diluted EPS: ₹0.81 (Q2 FY27) vs ₹0.77 (Q2 FY26) vs ₹0.90 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

Revenue from Operations: ₹7,817.04 lakh (H1 FY27) vs ₹2,691.40 lakh (H1 FY26)
Other Income: ₹7.82 lakh (H1 FY27) vs ₹19.48 lakh (H1 FY26)
Total Income: ₹7,824.86 lakh (H1 FY27) vs ₹2,710.88 lakh (H1 FY26)
Profit Before Exceptional Items and Tax: ₹550.45 lakh (H1 FY27) vs ₹170.53 lakh (H1 FY26)
Exceptional Items (Bad Debts): ₹9.61 lakh written off (H1 FY27) vs ₹0.00 lakh (H1 FY26)
Profit Before Tax: ₹540.84 lakh (H1 FY27) vs ₹170.53 lakh (H1 FY26)
Tax Expense: ₹136.36 lakh (H1 FY27) vs ₹36.83 lakh (H1 FY26)
Net Profit After Tax: ₹404.48 lakh (H1 FY27) vs ₹133.70 lakh (H1 FY26)
Basic EPS: ₹1.71 (H1 FY27) vs ₹0.56 (H1 FY26)
Diluted EPS: ₹1.71 (H1 FY27) vs ₹0.56 (H1 FY26)

Annual Comparison (FY26 Audited)

Revenue from Operations: ₹9,274.00 lakh (FY26)
Net Profit After Tax: ₹495.98 lakh (FY26)
Basic EPS: ₹2.09 (FY26)

Balance Sheet Position (as at 30th September 2026)

Property, Plant and Equipment: ₹70.69 lakh (Unaudited) vs ₹70.22 lakh (Audited Mar'26)
Right of use asset: ₹11.66 lakh (Unaudited) vs ₹13.32 lakh (Audited Mar'26)
Inventories: ₹1,085.25 lakh (Unaudited) vs ₹0.00 lakh (Audited Mar'26)
Trade Receivables: ₹1,228.26 lakh (Unaudited) vs ₹7,077.60 lakh (Audited Mar'26)
Cash & Cash Equivalents: ₹173.40 lakh (Unaudited) vs ₹1,058.23 lakh (Audited Mar'26)
Total Assets: ₹3,593.36 lakh (Unaudited) vs ₹8,631.56 lakh (Audited Mar'26)
Equity Share Capital: ₹2,370.79 lakh (unchanged)
Other Equity: ₹995.14 lakh (Unaudited) vs ₹590.66 lakh (Audited Mar'26)
Total Equity: ₹3,365.92 lakh (Unaudited) vs ₹2,961.44 lakh (Audited Mar'26)
Trade Payable: ₹0.28 lakh (Unaudited) vs ₹5,487.98 lakh (Audited Mar'26)
Current Tax Liabilities: ₹178.45 lakh (Unaudited) vs ₹50.75 lakh (Audited Mar'26)

Cash Flow Statement (Half Year Ended September 30, 2026)

Cash Flow from Operating Activities: (₹858.56) lakh
Cash Flow from Investing Activities: ₹0.92 lakh
Cash Flow from Financing Activities: (₹27.19) lakh
Net decrease in cash & cash equivalents: (₹884.83) lakh
Cash and Cash equivalents (Opening Balance): ₹1,058.23 lakh
Cash and Cash equivalents (Closing Balance): ₹173.40 lakh

Auditor Review

M/s. PPN & Company Chartered Accountants issued a limited review report with unmodified opinion on the unaudited standalone financial results, confirming compliance with Ind AS 34 and SEBI Listing Regulations.