Board Meeting Details

The Board of Directors meeting was held on 12th November 2026, commencing at 12:00 PM and concluding at 4:15 PM. The board approved the following items:

1. Standalone Un-audited Financial Results for the quarter and half year ended 30th September 2026 and the Independent Auditor's Review Report thereon.

2. Consolidated Un-audited Financial Results for the quarter and half year ended 30th September 2026 and the Auditor's Review Report thereon.

Standalone Financial Performance (Figures in ₹ Lakhs)

Quarter Ended 30th September 2026 (Q2 FY27):

  • Total Income: ₹8,230.78
  • Revenue from Operations: ₹8,228.33
  • Other Income: ₹2.45
  • Total Expenses: ₹7,451.87
  • Profit Before Tax: ₹778.91
  • Tax Expense: ₹240.80 (Current Tax: ₹244.66, Deferred Tax Credit: ₹(3.86))
  • Net Profit for the Period: ₹538.11
  • Basic & Diluted EPS: ₹0.75

Half Year Ended 30th September 2026 (H1 FY27):

  • Total Income: ₹14,229.12
  • Revenue from Operations: ₹14,224.21
  • Other Income: ₹4.91
  • Total Expenses: ₹12,998.50
  • Profit Before Tax: ₹1,230.62
  • Tax Expense: ₹396.12 (Current Tax: ₹392.19, Deferred Tax: ₹3.93)
  • Net Profit for the Period: ₹834.50
  • Basic & Diluted EPS: ₹1.24

Comparative Performance (YoY):

For the quarter ended 30th September 2026 vs. 30th September 2025:

  • Revenue from Operations increased by 178.6% (from ₹2,952.52 lakhs to ₹8,228.33 lakhs)
  • Net Profit increased by 167.6% (from ₹201.13 lakhs to ₹538.11 lakhs)

Consolidated Financial Performance (Figures in ₹ Lakhs)

Half Year Ended 30th September 2026 (H1 FY27):

  • Revenue from Operations: ₹20,910.00
  • Other Income: ₹6.16
  • Total Income: ₹20,916.16
  • Total Expenses: ₹19,385.74
  • Profit Before Tax: ₹1,530.42
  • Tax Expense: ₹480.04 (Current Tax: ₹476.31, Deferred Tax: ₹3.73)
  • Net Profit for the Period: ₹1,050.38
  • Attributable to Owners of the Company: ₹944.60
  • Attributable to Non-Controlling Interests: ₹105.78
  • Basic & Diluted EPS: ₹1.41

Capital Structure

Paid-up Equity Share Capital (Face Value ₹10 per share):

  • As of 30th September 2026: ₹6,943.69 lakhs (69,436,900 shares)
  • As of 31st March 2026: ₹6,074.19 lakhs (60,741,900 shares)

This indicates an increase in share capital, likely due to the issuance of share warrants mentioned in the cash flow statement.

Balance Sheet Highlights (Standalone as of 30th September 2026)

  • Total Assets: ₹26,242.93 lakhs (vs. ₹23,643.40 lakhs on 31st March 2026)
  • Total Equity: ₹15,804.78 lakhs (vs. ₹13,305.40 lakhs on 31st March 2026)
  • Inventories: ₹7,712.34 lakhs
  • Trade Receivables: ₹9,903.15 lakhs
  • Total Borrowings: ₹5,486.18 lakhs (Non-current: ₹3,002.97 lakhs, Current: ₹2,483.21 lakhs)

Cash Flow Statement (Standalone H1 FY27)

  • Net Cash Used in Operating Activities: ₹(2,630.10) lakhs
  • Net Cash Used in Investing Activities: ₹(353.36) lakhs
  • Net Cash from Financing Activities: ₹2,931.99 lakhs (primarily from proceeds from share warrants: ₹2,037.89 lakhs and borrowings)
  • Net Decrease in Cash: ₹(51.47) lakhs

Auditor's Review

Statutory Auditors, Gorantla & Co, Chartered Accountants, conducted a limited review of the results as required under Regulation 33 of SEBI LODR. They issued an unmodified conclusion, stating nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Additional Information

  • The financial results are prepared in accordance with Ind AS 34.
  • The company is engaged solely in IT/ITES services with no separate reportable segments.
  • The results are available on BSE website (www.bseindia.com) and company website (www.acstechnologies.co.in).