Financial Results Summary (₹ in Lakhs)

Income Statement Highlights:

  • Revenue From Operations: ₹2,518.68 (H1 FY27) vs ₹3,802.89 (H1 FY26) vs ₹6,508.36 (FY26)
  • Other Income: ₹17.75 (H1 FY27) vs ₹2.63 (H1 FY26) vs ₹21.47 (FY26)
  • Total Income: ₹2,536.43 (H1 FY27) vs ₹3,805.53 (H1 FY26) vs ₹6,529.83 (FY26)

Expenditure Breakdown:

  • Cost of Material Consumed: ₹2,251.77 (H1 FY27) vs ₹3,487.31 (H1 FY26)
  • Changes in Inventories: ₹4.48 (H1 FY27) vs ₹43.81 (H1 FY26)
  • Employees Benefits Expenses: ₹31.42 (H1 FY27) vs ₹28.73 (H1 FY26)
  • Finance Costs: ₹11.23 (H1 FY27) vs ₹4.96 (H1 FY26)
  • Depreciation & Amortization: ₹4.31 (H1 FY27) vs ₹9.91 (FY26)
  • Other Expenses: ₹102.19 (H1 FY27) vs ₹97.37 (H1 FY26)
  • Total Expenditure: ₹2,405.40 (H1 FY27) vs ₹3,662.18 (H1 FY26)

Profitability Metrics:

  • Profit Before Tax: ₹131.03 (H1 FY27) vs ₹143.35 (H1 FY26) vs ₹203.75 (FY26)
  • Tax Expenses: ₹33.91 (Current Tax: ₹34.10, Deferred Tax: ₹-0.19)
  • Net Profit for Period: ₹97.12 (H1 FY27) vs ₹107.27 (H1 FY26) vs ₹150.22 (FY26)

Key Ratios and Metrics:

  • Paid-up Equity Share Capital: ₹798.18 lakh (Face Value ₹10 per share)
  • Earnings Per Share (Basic & Diluted): ₹1.22 (H1 FY27) vs ₹2.27 (H1 FY26)
  • Debt Equity Ratio: 0.07 (H1 FY27) vs 0.20 (H1 FY26)
  • Debt Service Coverage Ratio: 0.71 (H1 FY27) vs 3.32 (FY26)
  • Interest Service Coverage Ratio: 11.67 (H1 FY27)

Cash Flow Statement (₹ in Lakhs)

  • Net Cash from Operating Activities: (₹66.94) (H1 FY27) vs (₹759.50) (FY26)
  • Net Cash used in Investing Activities: (₹35.15) (H1 FY27) vs (₹569.93) (FY26)
  • Net Cash from Financing Activities: ₹99.78 (H1 FY27) vs ₹1,113.43 (FY26)
  • Net Change in Cash: (₹2.31) (H1 FY27) vs (₹216.00) (FY26)
  • Cash and Equivalents at Period End: ₹7.18 (H1 FY27) vs ₹9.49 (FY26)

Balance Sheet Highlights (₹ in Lakhs)

  • Total Assets: ₹2,800.44 (30/09/2026) vs ₹2,552.29 (31/03/2026)
  • Reserves and Surplus: ₹1,677.50 (30/09/2026) vs ₹1,580.38 (31/03/2026)

Regulatory and Compliance Information

  • The results were reviewed by the audit committee and taken on record by the board of directors at its meeting held on 05/11/2026
  • Limited review conducted by K.K. Harvani & Co., Chartered Accountants (FRN: 121950W)
  • The company completed an IPO of 22,00,000 equity shares of ₹10 each at ₹61 per share (₹10 face value + ₹51 premium)
  • Company is engaged in manufacturing and trading of paper products (single segment)
  • Prior period figures have been regrouped and reclassified where necessary

Additional Information

  • Investors can view financial results on BSE website (www.bseindia.com) and company website (https://abrilpapertech.com/)
  • The company was converted from partnership firm Abril International