FRANKLIN INDUSTRIES LIMITED

Key Action

The Board of Directors considered and approved the Unaudited Financial Results of the Company for the Quarter and Half year ended on 30th September 2026, along with the Limited Review Report.

Unaudited Standalone Financial Results (Quarter Ended 30th September 2026)

(Amount in ₹ Lakhs, except per share data)

Income Statement Highlights:

  • Net Sales/Income from Operations: ₹611.18 Lakhs
  • Other Income: ₹4.30 Lakhs
  • Total Income: ₹615.48 Lakhs
  • Total Expenses: ₹622.83 Lakhs
  • Employees benefits expense: ₹76.75 Lakhs
  • Finance Cost: ₹0.68 Lakhs
  • Depreciation and amortisation expense: ₹1.36 Lakhs
  • Other expenses: ₹16.90 Lakhs
  • Profit/(Loss) Before Tax: ₹(7.35) Lakhs
  • Tax Expense: ₹(0.04) Lakhs (Current Tax: ₹(1.15) Lakhs, Deferred Tax: ₹1.11 Lakhs)
  • Profit/(Loss) for the period (Net Loss): ₹(7.31) Lakhs
  • Earnings Per Share (EPS): Basic and Diluted EPS from Continuing Operations was ₹(0.00) and ₹(11.111) respectively. Basic and Diluted EPS from Continuing and Discontinuing Operations was ₹(0.001) and ₹(0.1911) respectively.

Half-Year Ended 30th September 2026 vs. 2025:

  • Total Income: ₹1,228.16 Lakhs (HY 2026) vs. ₹1,812.38 Lakhs (HY 2025)
  • Net Profit/(Loss): ₹(4.05) Lakhs (HY 2026) vs. ₹215.73 Lakhs (HY 2025)

Balance Sheet Position (as of 30th September 2026):

  • Total Assets: ₹10,163.56 Lakhs (Previous: ₹10,739.87 Lakhs as of 31st March 2026)
  • Non-Current Assets: ₹69.12 Lakhs (Property, Plant and Equipment: ₹29.83 Lakhs; Other financial assets: ₹39.29 Lakhs)
  • Current Assets: ₹10,094.44 Lakhs (Financial assets: ₹6,358.92 Lakhs; Cash and cash equivalents: ₹0.90 Lakhs; Loans & Advances: ₹29.20 Lakhs; Other assets: ₹1,371.10 Lakhs; Current tax assets: ₹2,334.34 Lakhs)
  • Total Equity: ₹9,404.64 Lakhs (Share capital: ₹7,712.00 Lakhs; Other equity: ₹1,692.64 Lakhs)
  • Non-Current Liabilities: ₹101.43 Lakhs (Provisions: ₹92.04 Lakhs; Deferred tax liabilities: ₹0.30 Lakhs)
  • Current Liabilities: ₹657.49 Lakhs (Borrowings: ₹404.18 Lakhs; Trade Payables: ₹242.70 Lakhs; Other current liabilities: ₹10.61 Lakhs)

Cash Flow Statement (Half-Year Ended 30th September 2026):

  • Net Cash from Operating Activities: ₹(5.36) Lakhs
  • Net Cash from Investing Activities: ₹0.00 Lakhs
  • Net Cash from Financing Activities: ₹0.00 Lakhs
  • Net Change in Cash: ₹(5.36) Lakhs
  • Opening Cash Balance: ₹6.26 Lakhs
  • Closing Cash Balance: ₹0.90 Lakhs

Regulatory and Accounting Framework

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • The Statutory Auditors, S S R V & Associates, issued a Limited Review Report as per Regulation 33 of the SEBI LODR Regulations, 2015. Their review did not identify any material misstatements.
  • The results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company is primarily engaged in Agricultural activities, conducted entirely within India.
  • The face value of equity shares is ₹1/- each. EPS for prior periods has been restated accordingly.