Key Financial Figures - Standalone (Rs. in Lakhs)
Quarterly Performance (Q2 FY27 vs Q2 FY26)
- Total Income: ₹12,715.61 (Q2 FY27) vs ₹8,921.59 (Q2 FY26)
- Profit Before Tax (PBT): ₹1,105.25 (Q2 FY27) vs ₹570.89 (Q2 FY26)
- Net Profit: ₹654.67 (Q2 FY27) vs ₹436.68 (Q2 FY26)
- Basic EPS (not annualized): ₹5.27 (Q2 FY27) vs ₹3.51 (Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26)
- Total Income: ₹21,360.14 (H1 FY27) vs ₹18,368.67 (H1 FY26)
- Profit Before Tax (PBT): ₹1,761.99 (H1 FY27) vs ₹1,215.07 (H1 FY26)
- Net Profit: ₹1,146.13 (H1 FY27) vs ₹918.73 (H1 FY26)
- Basic EPS (not annualized): ₹9.22 (H1 FY27) vs ₹7.39 (H1 FY26)
Key Financial Figures - Consolidated (Rs. in Lakhs)
Quarterly Performance (Q2 FY27 vs Q2 FY26)
- Total Income: ₹12,712.13 (Q2 FY27) vs ₹8,934.79 (Q2 FY26)
- Profit Before Tax (PBT): ₹1,105.55 (Q2 FY27) vs ₹681.08 (Q2 FY26)
- Net Profit Attributable to Owners: ₹654.98 (Q2 FY27) vs ₹444.23 (Q2 FY26)
- Basic EPS (not annualized): ₹5.27 (Q2 FY27) vs ₹3.58 (Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26)
- Total Income: ₹21,355.82 (H1 FY27) vs ₹18,381.63 (H1 FY26)
- Profit Before Tax (PBT): ₹1,790.23 (H1 FY27) vs ₹1,224.53 (H1 FY26)
- Net Profit Attributable to Owners: ₹1,174.41 (H1 FY27) vs ₹925.58 (H1 FY26)
- Basic EPS (not annualized): ₹9.45 (H1 FY27) vs ₹7.45 (H1 FY26)
Subsidiary and Associate Details
- The consolidated results include the subsidiary, Cerecon Bio Sciences Private Limited, and the associate, Dynemic Holdings Pvt Ltd.
- Subsidiary (Cerecon) Performance:
- Q2 FY27: Total Revenue ₹17.36 Lakhs, Net Loss ₹0.47 Lakhs
- H1 FY27: Total Revenue ₹42.23 Lakhs, Net Loss ₹2.64 Lakhs
- Associate (Dynemic Holdings) Share of Profit:
- Q2 FY27: ₹0.77 Lakhs
- H1 FY27: ₹30.87 Lakhs
Income Tax Matter (Note 9)
The Company received a notice issued under Section 158BC of the Income-tax Act, 1961. In response:
- The Company declared undisclosed income of ₹278.55 lakhs relating to prior years.
- The Company paid income tax of ₹173.82 lakhs on this amount, which has been recognized as a tax expense in the Statement of Profit and Loss for the quarter.
- The aforesaid undisclosed income itself has not been recognized in the books of account as assessment proceedings are pending.
- Management believes the outcome will not have a material impact on the financial position but intends to obtain an independent legal opinion. Any required accounting adjustments will be made during the subsequent quarter/year-end finalization of accounts.
Other Disclosures
- The financial statements are prepared in accordance with Ind AS.
- The company operates in a single business segment: manufacturing and trading of food colors and chemicals.
- Paid-up Equity Share Capital remains unchanged at ₹1,242.84 lakhs (Face Value ₹10 each).
- Provision for Deferred Taxation, if any, will be made at the year-end.
- The company has made arrangements to publish the results in a newspaper as required by SEBI LODR.