Fractal Industries H1 FY27 Net Profit ₹711.69 Lakhs

The meeting commenced at 3:00 PM and concluded at 4:05 PM on November 6, 2026.

1. Financial Results Approval

The Board approved and adopted the Standalone and Consolidated Unaudited Financial Results for the half year ended September 30, 2026.
The results were reviewed by the Audit Committee and subject to limited review by Statutory Auditors Keyur Shah & Associates.
The financial results include both standalone and consolidated statements with comparative figures.

2. Loan to Subsidiary

Approved grant of loan up to ₹2,00,00,000 (Rupees Two Crore Only) to subsidiary Nested Brands Private Limited during Financial Year 2026-27.
Subject to applicable provisions of Companies Act, 2013 including Section 185 and other applicable laws.

3. Dubai Subsidiary Incorporation

Company is in process of incorporating one subsidiary in Dubai through Meydan Free Zone.
Proposed name: 4P Global
Company will subscribe to capital of the subsidiary company.
Details from Annexure I:
Share capital: 100,000 AED
Acquisition falls under Related Party Transaction (relative of promoter is director in proposed company)
Proposed ownership: 98% wholly owned
Industry: Import/Export and Local Trading of Scrap/Metal with worldwide distribution including India
Objects: Import/Export of Scrap & Metal Waste, Plastic Material & Textile Trading
Government approval required: Meydan Free Zone (Dubai)
Indicative completion time: 60 days
Consideration: Cash subscription of shares at 10 AED per share

Income Statement (Half Year ended September 30, 2026)

Revenue from Operations: ₹4,475.32 lakhs (vs ₹4,722.18 lakhs in H1 FY26)
Other Income: ₹77.92 lakhs (vs ₹3.67 lakhs in H1 FY26)
Total Income: ₹4,553.24 lakhs (vs ₹4,725.85 lakhs in H1 FY26)
Profit before tax: ₹862.24 lakhs (vs ₹829.72 lakhs in H1 FY26)
Total Tax Expense: ₹150.55 lakhs (vs ₹142.38 lakhs in H1 FY26)
Net Profit for period: ₹711.69 lakhs (vs ₹687.34 lakhs in H1 FY26)
Basic EPS: ₹9.07 (not annualized, vs ₹12.32 in H1 FY26)
Diluted EPS: ₹9.07 (not annualized, vs ₹12.32 in H1 FY26)

Balance Sheet (Standalone as at September 30, 2026)

Paid up Equity Share Capital: ₹784.89 lakhs (face value ₹10 each)
Reserves and Surplus: ₹7,327.40 lakhs (vs ₹6,615.72 lakhs as at March 31, 2026)
Total Equity and Liabilities: ₹10,062.06 lakhs (vs ₹9,866.02 lakhs as at March 31, 2026)
Inventories: ₹5,365.08 lakhs (vs ₹3,898.83 lakhs as at March 31, 2026)
Cash and Cash Equivalents: ₹1,503.57 lakhs (vs ₹3,131.53 lakhs as at March 31, 2026)

Cash Flow Statement (Standalone Half Year ended September 30, 2026)

Net cash from operating activities: (₹985.82) lakhs
Net cash used in investing activities: (₹9.10) lakhs
Net cash from financing activities: (₹633.03) lakhs
Net decrease in cash: (₹1,627.96) lakhs
Cash composition: Cash in Hand ₹1.48 lakhs, Bank Balance and OD ₹503.03 lakhs, Fixed Deposit ₹999.06 lakhs

Income Statement (Half Year ended September 30, 2026)

Subsidiary Details

Company engaged in designing, sourcing and manufacturing of garments and providing end-to-end warehousing and supply chain services to e-commerce platforms.
Had initial public offering (IPO) of 22,68,600 equity shares of face value ₹10 each at price of ₹216 per share (including premium of ₹206 per share) aggregating to ₹4,900.18 lakhs.
IPO shares allotted on February 20, 2025 and listed on BSE SME Platform.
Entire IPO proceeds of ₹4,900.18 lakhs fully utilized as of September 30, 2026.

No investor complaints pending at beginning of period, received during period, disposed of during period, or unresolved at end of period.

Keyur Shah & Associates issued limited review reports for both standalone and consolidated financial results.
For consolidated results, auditors noted they did not review interim financial statements of subsidiaries Nested Brands Private Limited (total revenues ₹9.13 lakhs, net profit after tax ₹(0.31) lakhs) and Bishwanath Kashinath Foundation (total revenues ₹8.00 lakhs, net profit after tax Nil).