Standalone Financial Performance (Q2 FY2026)

  • Revenue from operations: ₹2,102.01 lakhs (compared to ₹1,183.40 lakhs in Q1 FY2026 and ₹667.96 lakhs in Q2 FY2025)
  • Other Income: ₹61.05 lakhs
  • Total Income: ₹2,163.05 lakhs
  • Profit before tax: ₹80.85 lakhs
  • Tax Expense: Current tax of ₹18.71 lakhs and deferred tax of ₹1.48 lakhs
  • Profit for the period: ₹63.62 lakhs
  • Earnings Per Share (Basic and Diluted): ₹0.91

Half-Yearly Standalone Performance (H1 FY2026)

  • Revenue from operations: ₹3,285.41 lakhs (compared to ₹1,795.19 lakhs in H1 FY2025)
  • Other Income: ₹111.26 lakhs
  • Total Income: ₹3,396.67 lakhs
  • Profit before tax: ₹157.11 lakhs
  • Tax Expense: Current tax of ₹36.26 lakhs and deferred tax of ₹1.06 lakhs
  • Profit for the period: ₹121.91 lakhs
  • Earnings Per Share (Basic and Diluted): ₹1.75

Consolidated Financial Performance (Q2 FY2026)

  • Revenue from operations: ₹2,654.00 lakhs (compared to ₹1,610.23 lakhs in Q1 FY2026 and ₹1,084.23 lakhs in Q2 FY2025)
  • Other Income: ₹35.15 lakhs
  • Total Income: ₹2,689.14 lakhs
  • Profit before tax: ₹81.76 lakhs
  • Tax Expense: Current tax of ₹10.47 lakhs and deferred tax of ₹1.21 lakhs
  • Profit for the period: ₹72.50 lakhs (₹63.43 lakhs attributable to owners, ₹1.89 lakhs to non-controlling interest)
  • Earnings Per Share (Basic and Diluted): ₹1.04

Half-Yearly Consolidated Performance (H1 FY2026)

  • Revenue from operations: ₹4,264.22 lakhs (compared to ₹2,540.77 lakhs in H1 FY2025)
  • Other Income: ₹59.42 lakhs
  • Total Income: ₹4,323.65 lakhs
  • Profit before tax: ₹160.59 lakhs
  • Tax Expense: Current tax of ₹38.95 lakhs and deferred tax of ₹0.43 lakhs
  • Profit for the period: ₹122.07 lakhs (₹121.91 lakhs attributable to owners, ₹0.15 lakhs to non-controlling interest)
  • Earnings Per Share (Basic and Diluted): ₹1.75

Subsidiary Information

The consolidated financial statements include the financial results of Padmavati Chemicals, a subsidiary of the company. The subsidiary contributed a profit of ₹0.37 lakhs for the period ended September 30, 2026.

Balance Sheet Highlights (Standalone as of September 30, 2026)

  • Total Assets: ₹2,784.95 lakhs (compared to ₹2,736.60 lakhs as of March 31, 2026)
  • Property, Plant & Equipment: ₹133.01 lakhs
  • Investments: ₹890.44 lakhs
  • Trade Receivables: ₹908.64 lakhs
  • Cash and Cash Equivalents: ₹45.65 lakhs
  • Total Equity: ₹2,252.25 lakhs
  • Borrowings: ₹449.61 lakhs

Cash Flow Statement (Standalone H1 FY2026)

  • Net cash used in operating activities: ₹(103.64) lakhs
  • Net cash used in investing activities: ₹(37.28) lakhs
  • Net cash from financing activities: ₹140.45 lakhs
  • Net decrease in cash: ₹(0.46) lakhs

Audit Review

The financial results were subject to limited review by S N D K & Associates LLP, Chartered Accountants (FRN: W100060), who issued an unmodified review report dated November 7, 2026.

Company Name Change

The document notes the company's name change from Aryavan Enterprises Limited to Ecofinity Atomix Limited, which is subject to approval by BSE.

Accounting Policies

The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) and include notes on segment reporting (single segment company), tax expenses, and regrouping of previous period figures for comparability.