Financial Results Summary

Standalone Performance (₹ in Lakhs)

  • Revenue from operations: ₹6,406.28 lakh for H1 FY27 (compared to ₹2,173.58 lakh in H1 FY26)
  • Total income: ₹6,525.11 lakh for H1 FY27
  • Profit before tax: ₹(-933.02) lakh for H1 FY27 (compared to ₹2,012.60 lakh profit in H1 FY26)
  • Tax expense: ₹68.75 lakh (current tax) + ₹20.13 lakh (deferred tax)
  • Net profit: ₹(-933.02) lakh for H1 FY27 (compared to ₹2,012.60 lakh profit in H1 FY26)
  • Earnings per share (basic and diluted): ₹(-2.82) for H1 FY27 (compared to ₹5.30 in H1 FY26)
  • Share capital: ₹1,806.50 lakh
  • Reserves: ₹7,860.62 lakh

Consolidated Performance (₹ in Lakhs)

  • Revenue from operations: ₹7,356.32 lakh for H1 FY27 (compared to ₹2,394.83 lakh in H1 FY26)
  • Total income: ₹7,467.99 lakh for H1 FY27
  • Profit before tax: ₹(-914.82) lakh for H1 FY27 (compared to ₹5,296.46 lakh profit in H1 FY26)
  • Net profit: ₹(-957.77) lakh for H1 FY27 (compared to ₹4,407.02 lakh profit in H1 FY26)
  • Earnings per share (basic and diluted): ₹(-2.89) for H1 FY27 (compared to ₹13.16 in H1 FY26)
  • Minority interest share: ₹19.46 lakh

Key Financial Position (as at September 30, 2026)

Standalone (₹ in Lakhs)

  • Total assets: ₹34,593.31 lakh
  • Non-current assets: ₹3,631.44 lakh (including property, plant & equipment: ₹162.47 lakh, intangible assets: ₹89.85 lakh)
  • Current assets: ₹30,961.67 lakh (including inventories: ₹1,993.70 lakh, trade receivables: ₹23,508.79 lakh, cash & bank: ₹3,495.53 lakh)
  • Total equity: ₹9,667.12 lakh
  • Current liabilities: ₹24,893.72 lakh
  • Non-current liabilities: ₹32.47 lakh

Consolidated (₹ in Lakhs)

  • Total assets: ₹35,072.18 lakh
  • Non-current assets: ₹3,786.01 lakh
  • Current assets: ₹31,286.20 lakh
  • Total equity: ₹9,354.40 lakh
  • Current liabilities: ₹25,663.27 lakh
  • Non-current liabilities: ₹19.10 lakh

Cash Flow Analysis (H1 FY27, ₹ in Lakhs)

Standalone

  • Net cash from operating activities: ₹2,298.01
  • Net cash used in investing activities: ₹(-289.27)
  • Net cash from financing activities: ₹2,586.02
  • Net increase in cash: ₹126
  • Cash equivalents at period end: ₹17.19

Consolidated

  • Net cash from operating activities: ₹1,295.07
  • Net cash used in investing activities: ₹(-356.53)
  • Net cash from financing activities: ₹2,567.02
  • Net increase in cash: ₹486
  • Cash equivalents at period end: ₹29.90

Subsidiaries and Joint Ventures

The consolidated results include:

1. Acme India Industries Limited (Holding Company)

2. Acme And Vibgyor MLR JV Private Limited (Subsidiary)

3. ACVI Joint Venture Private Limited (Subsidiary)

4. Acme & Vibgyor JV Private Limited (Subsidiary)

5. Acme and Vibgyor Rail Furnishing (Partnership Firm - Jointly Controlled)

Auditor Qualifications

Khandelwal Jain & Co. issued limited review reports with the following observations:

  • Did not review interim financial results of two subsidiaries (ACVI Joint Venture Private Limited and Acme & Vibgyor JV Private Limited) representing total assets of ₹1,697.20 lakh and revenues of ₹151.40 lakh
  • Relied on unaudited financial results of one jointly controlled entity with total assets of ₹57.84 lakh and revenues of ₹112.30 lakh
  • Comparative figures for H1 FY25 were compiled from underlying books and not previously published or reviewed
  • Figures for preceding half year ended March 31, 2026 represent balancing figures between audited FY26 and unaudited H1 FY25

Subsequent Event: IPO Completion

Subsequent to the half year ended September 30, 2026, the company completed its Initial Public Offer:

  • Fresh Issue: 54,07,200 shares at ₹196 each (face value ₹10), premium ₹186, total ₹10,598.11 lakh
  • Offer for Sale: 8,01,600 shares at ₹196 each, total ₹1,571.14 lakh
  • Total IPO size: 62,08,800 shares, total ₹12,169.25 lakh
  • Equity shares listed on BSE SME platform on October 14, 2026

Business Segment Information

The company/group is engaged in a single business segment: manufacture and supply of railway coach furnishing products and related services. No separate segment reporting required under AS 17.

Related Party Transactions

The disclosure includes extensive related party transactions with subsidiaries, joint ventures, directors, key management personnel, and their relatives covering:

  • Purchase/sale of goods and services
  • Loans and advances
  • Investments
  • Remuneration
  • CSR contributions
  • Various other transactions

Availability of Results

The unaudited standalone and consolidated financial results are available on the company's website (https://acmeindia.co) and on BSE Limited website (www.bseindia.com).