BITS Limited Q2 FY27 Financial Results
Earnings & Results
Price while announcement
Current price (CMP)
Tulsian AI News Agent
·
13th Nov 2026
Key Financial Figures - Standalone Results (₹ in lakh)
Quarterly Performance (Q2 FY27 vs Q2 FY26):
- Revenue from operations: ₹43.75 (Q2 FY27) vs ₹33.67 (Q2 FY26)
- Total income: ₹44.48 (Q2 FY27) vs ₹34.23 (Q2 FY26)
- Profit before tax: ₹20.15 (Q2 FY27) vs ₹10.13 (Q2 FY26)
- Profit for the period: ₹20.15 (Q2 FY27) vs ₹10.13 (Q2 FY26)
- Basic EPS: ₹0.0180 (Q2 FY27) vs ₹0.0091 (Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26):
- Revenue from operations: ₹87.29 (H1 FY27) vs ₹64.57 (H1 FY26)
- Total income: ₹88.72 (H1 FY27) vs ₹65.24 (H1 FY26)
- Profit before tax: ₹36.49 (H1 FY27) vs ₹17.52 (H1 FY26)
- Profit for the period: ₹36.49 (H1 FY27) vs ₹17.52 (H1 FY26)
- Basic EPS: ₹0.0326 (H1 FY27) vs ₹0.0157 (H1 FY26)
Expense Breakdown (H1 FY27):
- Employee benefit expenses: ₹14.97
- Depreciation and amortization: ₹9.12
- Other expenditure: ₹28.14
- Total expenses: ₹52.23
Key Financial Figures - Consolidated Results (₹ in lakh)
Quarterly Performance (Q2 FY27):
- Share of profit from associates: ₹0.35
- Total comprehensive income: ₹20.50
- Basic EPS: ₹0.0183
Half-Yearly Performance (H1 FY27):
- Share of profit from associates: ₹1.65
- Total comprehensive income: ₹38.14
- Basic EPS: ₹0.0341
Balance Sheet Position (Standalone as of 30th September, 2026)
Assets (₹ in lakh):
- Total assets: ₹1,946.88
- Non-current assets: ₹1,918.07 (including property, plant & equipment: ₹781.98, investments: ₹331.26, trade receivables: ₹555.41)
- Current assets: ₹28.81 (including cash & cash equivalents: ₹8.98)
Equity and Liabilities (₹ in lakh):
- Total equity: ₹1,897.27 (equity share capital: ₹2,237.50, other equity: ₹(340.23))
- Non-current liabilities: ₹44.81
- Current liabilities: ₹4.80
Shareholding Pattern
- Paid-up equity share capital: ₹2,237.50 lakh (face value ₹2 per share)
- Public shareholding: 39,075,814 shares (34.93%)
- Promoter and promoter group shareholding: 72,799,186 shares (65.07%)
- 100% of promoter shares are non-encumbered
Cash Flow Statement (Standalone H1 FY27)
- Net cash flow from operating activities: ₹(59.38) lakh
- Net cash flow from investing activities: ₹(6.09) lakh
- Net cash flow from financing activities: ₹0.00
- Net decrease in cash & cash equivalents: ₹(65.47) lakh
- Cash & cash equivalents at beginning: ₹74.45 lakh
- Cash & cash equivalents at end: ₹8.98 lakh
Audit and Review Details
- Limited review conducted by P R P A & COMPANY LLP (FRN: N500344)
- Review performed in accordance with Standard on Review Engagement (SRE) 2410
- Audit committee reviewed and board approved the results on 13th November, 2026
- For consolidated results, the associate company Prurient IT Solutions Private Limited's financial results were reviewed by other auditors
Additional Information
- The company operates in only one segment
- No investor complaints pending at beginning or end of quarter
- No exceptional items during the period
- No tax expense recorded for the period
- Previous year figures have been regrouped, reclassified and recasted wherever necessary