Amforge Industries Limited submitted its unaudited financial results for the second quarter and half year ended September 30, 2026 to BSE Limited in compliance with SEBI (LODR) Regulations, 2015.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹59.41 lakh (primarily from Other Income of ₹50.41 lakh)
  • Total Expenses: ₹80.88 lakh
  • Employee Benefit Expenses: ₹10.18 lakh
  • Finance Cost: ₹7.07 lakh
  • Depreciation/Amortisation Expenses: ₹12.36 lakh
  • Other Expenses: ₹51.27 lakh
  • Loss before tax: ₹(21.47) lakh
  • Net Loss for the quarter: ₹(21.47) lakh
  • Basic & Diluted EPS: ₹(0.15)

Quarter Ended June 30, 2026 (Q1 FY27):

  • Total Income: ₹98.72 lakh
  • Net Profit: ₹36.97 lakh
  • Basic & Diluted EPS: ₹0.26

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

  • Total Income: ₹158.13 lakh
  • Profit before tax: ₹15.50 lakh
  • Net Profit: ₹15.50 lakh
  • Basic & Diluted EPS: ₹0.11

Comparative Period (Half Year Ended September 30, 2025):

  • Total Income: ₹102.47 lakh
  • Profit before tax: ₹1.20 lakh
  • Net Profit: ₹1.19 lakh
  • Basic & Diluted EPS: ₹(0.01)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹1,834.20 lakh
  • Non-Current Assets: ₹1,096.93 lakh
  • Property, Plant and Equipment: ₹581.05 lakh
  • Financial Assets: ₹315.20 lakh
  • Other Intangible Assets: ₹131.68 lakh
  • Investment Property: ₹69.00 lakh
  • Current Assets: ₹737.27 lakh
  • Loans and Advances: ₹350.00 lakh
  • Other Current Assets: ₹349.29 lakh
  • Cash and Cash Equivalents: ₹12.08 lakh
  • Deferred Tax Assets (Net): ₹25.90 lakh
  • Total Equity and Liabilities: ₹1,834.20 lakh
  • Equity: ₹1,324.35 lakh
  • Equity Share Capital: ₹287.74 lakh (face value ₹2 each)
  • Other Equity: ₹1,036.61 lakh
  • Liabilities: ₹509.85 lakh
  • Non-current liabilities: ₹354.39 lakh
  • Current liabilities: ₹155.46 lakh

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

  • Cash flow from operating activities: ₹(124.09) lakh
  • Cash flow from investing activities: ₹135.44 lakh
  • Cash flow from financing activities: ₹(29.84) lakh
  • Net decrease in cash and cash equivalents: ₹(18.49) lakh
  • Closing cash balance: ₹12.08 lakh

Key Disclosures and Notes

1. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)

2. The results were reviewed by the statutory auditors (Banka & Banka Chartered Accountants) who expressed an unmodified opinion

3. No current tax liability was recognized for the period as the company does not envisage any current tax liability based on its assessment

4. The results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026

5. No reportable segments exist under Ind AS-108

6. Previous period figures have been regrouped/rearranged for comparability