Key Financial Results (₹ in Lakhs except EPS)

Quarterly Performance (Q2 FY27 vs Q2 FY26):

  • Revenue from operations: ₹591.36 (down 27.6% from ₹816.98 in Q2 FY26)
  • Other Income: ₹56.11 (up 6.7% from ₹52.61)
  • Total Income: ₹647.47 (down 25.5% from ₹869.59)
  • Profit before tax: ₹53.81 (down 65.7% from ₹156.82)
  • Net Profit: ₹44.48 (down 63.2% from ₹121.10)
  • EPS: ₹1.50 (down from ₹4.09)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue from operations: ₹1,274.87 (down 14.9% from ₹1,498.73)
  • Other Income: ₹90.33 (down 24.6% from ₹119.83)
  • Total Income: ₹1,365.20 (down 15.7% from ₹1,618.56)
  • Profit before tax: ₹140.43 (down 47.7% from ₹268.40)
  • Net Profit: ₹110.77 (down 45.9% from ₹204.67)
  • EPS: ₹3.74 (down from ₹6.91)

Exceptional Items

H1 FY27 includes exceptional gain of ₹2.83 lakhs, compared to exceptional loss of ₹35.82 lakhs in H1 FY26.

Other Comprehensive Income

Q2 FY27 showed significant Other Comprehensive Income of ₹463.40 lakhs, primarily driven by:

  • Items that will not be reclassified to profit or loss: ₹560.74 lakhs
  • Income tax relating to these items: ₹97.34 lakhs

This represents a substantial improvement from Q2 FY26 which had negative OCI of ₹(1,030.12) lakhs.

Financial Position (as of September 30, 2026)

  • Total Assets: ₹16,850.65 lakhs (up from ₹13,042.30 lakhs as of March 31, 2026)
  • Non-current Assets: ₹12,073.00 lakhs (includes Investments: ₹11,117.21 lakhs)
  • Current Assets: ₹4,777.65 lakhs (includes Inventories: ₹3,469.56 lakhs, Cash: ₹749.36 lakhs)
  • Total Equity: ₹16,351.19 lakhs (Equity Share Capital: ₹296.30 lakhs, Other Equity: ₹16,054.89 lakhs)
  • Current Liabilities: ₹376.08 lakhs
  • Non-current Liabilities: ₹123.38 lakhs

Cash Flow Analysis (H1 FY27)

  • Cash from Operating Activities: Negative ₹(373.12) lakhs
  • Cash from Investing Activities: Positive ₹458.95 lakhs (mainly from sale of investments ₹565.43 lakhs)
  • Cash from Financing Activities: Nil
  • Net increase in cash: ₹85.83 lakhs
  • Closing cash balance: ₹749.36 lakhs

Additional Information

  • Company has only one reportable segment
  • Figures for previous periods regrouped to conform to current classification
  • Results available on BSE website (www.bseindia.com) and company website (www.elegantmarbles.com)