Gujarat Poly Electronics Limited announced the unaudited financial results for the quarter and half year ended September 30, 2026, following a Board of Directors meeting held on October 27, 2026. The meeting commenced at 2:00 PM and concluded at 3:45 PM.

Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹554.70 lakh (compared to ₹553.13 lakh in Q1 FY27 and ₹447.35 lakh in Q2 FY26)
  • Other Income: ₹42.13 lakh (compared to ₹48.38 lakh in Q1 FY27 and ₹20.49 lakh in Q2 FY26)
  • Total Income: ₹596.83 lakh
  • Total Expenses: ₹479.55 lakh
  • Profit Before Tax: ₹117.28 lakh (compared to ₹106.54 lakh in Q1 FY27 and ₹51.67 lakh in Q2 FY26)
  • Tax Expense: ₹43.77 lakh (Current Tax: ₹21.50 lakh, Deferred Tax: ₹22.27 lakh)
  • Net Profit After Tax: ₹73.51 lakh (compared to ₹70.26 lakh in Q1 FY27 and ₹42.38 lakh in Q2 FY26)
  • Earnings Per Share (Basic and Diluted): ₹0.86

Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹1,107.83 lakh (compared to ₹914.13 lakh in H1 FY26)
  • Other Income: ₹90.51 lakh (compared to ₹277.50 lakh in H1 FY26)
  • Total Income: ₹1,198.34 lakh
  • Total Expenses: ₹974.52 lakh
  • Profit Before Tax: ₹223.82 lakh
  • Tax Expense: ₹80.05 lakh (Current Tax: ₹38.50 lakh, Deferred Tax: ₹41.55 lakh)
  • Net Profit After Tax: ₹143.77 lakh (compared to ₹325.31 lakh in H1 FY26)

Comprehensive Income

  • Quarter Ended: Total Comprehensive Income of ₹72.74 lakh, including Other Comprehensive Income of ₹(0.77) lakh
  • Half Year Ended: Total Comprehensive Income of ₹142.23 lakh, including Other Comprehensive Income of ₹(1.54) lakh

Assets and Liabilities (as of September 30, 2026)

  • Total Assets: ₹4,295.16 lakh (compared to ₹4,100.11 lakh as of March 31, 2026)
  • Non-Current Assets: ₹3,416.55 lakh (including Investments: ₹2,949.13 lakh)
  • Current Assets: ₹878.61 lakh (including Inventories: ₹344.94 lakh, Trade Receivables: ₹426.04 lakh)
  • Total Equity: ₹4,026.70 lakh (Equity Share Capital: ₹855.00 lakh, Other Equity: ₹3,171.70 lakh)
  • Non-Current Liabilities: ₹57.65 lakh
  • Current Liabilities: ₹210.81 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash from Operating Activities: ₹(37.67) lakh
  • Cash from Investing Activities: ₹40.94 lakh (mainly from sale of investments: ₹50.38 lakh)
  • Cash from Financing Activities: ₹(46.83) lakh (lease payments: ₹(4.08) lakh, dividend paid: ₹(42.75) lakh)
  • Net Decrease in Cash: ₹(43.55) lakh
  • Cash and Cash Equivalents at End: ₹44.61 lakh

Business Segment

The company operates in a single segment - 'Trading of Electronic Capacitors' - with revenue substantially derived from the domestic market, in accordance with Ind AS 108.