Brisk Technovision H1 FY27 Net Profit Rises 45% YoY

Income Statement (Amount in ₹ Lakhs, except EPS):

Income from Operations: ₹2,400.89 (compared to ₹1,584.02 in H1 FY26)
Other Income: ₹9.89 (compared to ₹14.99 in H1 FY26)
Total Income: ₹2,410.79 (compared to ₹1,599.01 in H1 FY26)
Cost of Goods Sold: ₹1,930.64
Change in Inventories: (₹76.14)
Employees Benefits Expense: ₹345.57
Finance Cost: ₹1.87
Depreciation and Amortisation Expense: ₹24.62
Administrative and Operating Expenses: ₹69.88
Total Expenses: ₹2,296.44
Profit Before Tax: ₹114.35 (compared to ₹56.61 in H1 FY26)
Tax Expenses: ₹28.87 (Current Tax: ₹30.28, Deferred Tax: (₹1.41))
Net Profit for the Period: ₹85.47 (compared to ₹42.49 in H1 FY26)
Paid-up Equity Share Capital: ₹200.00 (Face Value ₹10 per share)
Earnings Per Share (Basic and Diluted): ₹4.27 (compared to ₹2.12 in H1 FY26)

Balance Sheet Position as of September 30, 2026 (Unaudited) vs March 31, 2026 (Audited) (Amount in ₹ Lakhs):

Total Equity and Liabilities: ₹1,278.40 (vs ₹1,259.91)
Shareholders' Funds: ₹794.73 (Share Capital: ₹200.00, Reserves and Surplus: ₹594.73)
Current Liabilities: ₹483.67 (Short-term Borrowings: ₹115.50, Trade Payables: ₹274.28, Other Current Liabilities: ₹83.21, Short-term Provisions: ₹10.68)
Total Assets: ₹1,278.40 (vs ₹1,259.91)
Non-Current Assets: ₹227.74 (Property, Plant & Equipment: ₹105.07, Non-current Investments: ₹102.91, Deferred Tax Assets: ₹12.20, Other Non-Current Assets: ₹7.56)
Current Assets: ₹1,050.66 (Inventories: Not quantified, Trade Receivables: ₹183.94, Cash and Bank Balances: ₹471.10, Short Term Loans and Advances: ₹187.25, Other Current Assets: ₹3.39, Unclassified: ₹204.97)

Cash Flow Statement for Half Year Ended September 30, 2026 (Unaudited) (Amount in ₹ Lakhs):

Net Cash from Operating Activities: (₹99.32)
Net Cash from Investing Activities: (₹95.33)
Net Cash from Financing Activities: (₹3.72) (Proceeds from Short-term Borrowings: ₹36.28, Dividend Paid: (₹40.00))
Net Decrease in Cash and Equivalents: (₹198.37)
Closing Cash and Cash Equivalents: ₹187.25

Half Year Ended September 30, 2025 (Unaudited):

Year Ended March 31, 2026 (Audited):