Financial Results Overview

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from operations: ₹38,728.07 lakh
  • Other income: ₹30.40 lakh
  • Total revenue: ₹38,768.47 lakh
  • Total expenses: ₹38,606.06 lakh
  • Profit before tax: ₹152.41 lakh
  • Tax expense: ₹51.03 lakh
  • Net profit: ₹101.38 lakh
  • Basic and diluted EPS: ₹0.13 per share (face value ₹2 each)

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from operations: ₹71,767.76 lakh
  • Other income: ₹149.88 lakh
  • Total revenue: ₹71,917.64 lakh
  • Total expenses: ₹70,735.09 lakh
  • Profit before tax: ₹1,182.55 lakh
  • Tax expense: ₹298.03 lakh
  • Net profit: ₹884.52 lakh
  • Basic and diluted EPS: ₹1.10 per share (face value ₹2 each)

Comparative Performance

Quarterly Comparison (Q2 FY2027 vs Q2 FY2026):

  • Revenue growth: 17% (from ₹33,039.69 lakh to ₹38,728.07 lakh)
  • Net profit decline: 81% (from ₹526.75 lakh to ₹101.38 lakh)
  • EPS decline: from ₹0.65 to ₹0.13

Half Year Comparison (H1 FY2027 vs H1 FY2026):

  • Revenue growth: 9% (from ₹65,900.71 lakh to ₹71,767.76 lakh)
  • Net profit growth: 25% (from ₹704.74 lakh to ₹884.52 lakh)
  • EPS growth: from ₹0.88 to ₹1.10

Balance Sheet Position (as at 30th September 2026)

Assets:

  • Total assets: ₹28,315.82 lakh
  • Non-current assets: ₹6,405.43 lakh (including property, plant & equipment: ₹4,325.09 lakh)
  • Current assets: ₹21,910.39 lakh (including inventories: ₹11,196.87 lakh, investments: ₹3,177.19 lakh)

Liabilities and Equity:

  • Total equity: ₹17,679.91 lakh
  • Paid-up equity share capital: ₹1,609.66 lakh (face value ₹2 each)
  • Other equity: ₹16,070.25 lakh
  • Non-current liabilities: ₹854.37 lakh
  • Current liabilities: ₹9,781.54 lakh

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

  • Net cash from operating activities: ₹4,773.43 lakh
  • Net cash used in investing activities: ₹3,151.86 lakh
  • Net cash used in financing activities: ₹974.88 lakh
  • Net increase in cash & cash equivalents: ₹646.69 lakh
  • Cash & cash equivalents at period end: ₹657.48 lakh

Audit and Compliance

Statutory auditors TAS Associates (Firm Registration No. 010520N) issued an unmodified limited review report confirming that the financial results:

  • Are prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • Comply with Regulation 33 of SEBI Listing Regulations
  • Contain no material misstatements

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The company is primarily engaged in manufacturing edible oils with no separate reportable segments as per Ind AS 108.

Additional Information

Previous period figures have been restated where necessary. The results are available on the company's website (www.ajantasoya.com) and BSE website (www.bseindia.com).