Financial Results Overview

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹156.49 lakh (Q2 FY27) vs ₹225.25 lakh (Q2 FY26) - decrease of 30.5%
  • Other Income: ₹25.88 lakh (Q2 FY27) vs ₹3.03 lakh (Q2 FY26) - significant increase
  • Total Revenue: ₹182.37 lakh (Q2 FY27) vs ₹228.28 lakh (Q2 FY26) - decrease of 20.1%
  • Profit Before Tax: ₹60.26 lakh (Q2 FY27) vs ₹36.19 lakh (Q2 FY26) - increase of 66.5%
  • Net Profit: ₹43.78 lakh (Q2 FY27) vs ₹27.04 lakh (Q2 FY26) - increase of 62.0%
  • Earnings Per Share (Basic & Diluted): ₹0.34 (Q2 FY27) vs ₹0.21 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹305.90 lakh (H1 FY27) vs ₹451.77 lakh (H1 FY26) - decrease of 32.3%
  • Other Income: ₹49.52 lakh (H1 FY27) vs ₹5.58 lakh (H1 FY26) - significant increase
  • Total Revenue: ₹355.42 lakh (H1 FY27) vs ₹457.35 lakh (H1 FY26) - decrease of 22.3%
  • Profit Before Tax: ₹110.96 lakh (H1 FY27) vs ₹149.91 lakh (H1 FY26) - decrease of 26.0%
  • Net Profit: ₹81.45 lakh (H1 FY27) vs ₹112.14 lakh (H1 FY26) - decrease of 27.4%
  • Earnings Per Share (Basic & Diluted): ₹0.64 (H1 FY27) vs ₹0.88 (H1 FY26)

Expenditure Breakdown (Q2 FY27)

  • Purchase of Stock in Trade: ₹79.77 lakh
  • Employee Benefit Expenses: ₹14.98 lakh
  • Finance Cost: ₹5.86 lakh
  • Depreciation and Amortization: ₹2.41 lakh
  • Other Expenses: ₹19.09 lakh
  • Total Expenses: ₹122.11 lakh

Tax Expenses (Q2 FY27)

  • Current Tax: ₹17.80 lakh
  • Deferred Tax: (₹1.32) lakh (credit)
  • Total Tax Expenses: ₹16.48 lakh

Assets and Liabilities Position (as at September 30, 2026)

Assets

  • Non-Current Assets: ₹178.70 lakh
  • Property, Plant & Equipment: ₹22.74 lakh
  • Right to Use Assets: ₹1.03 lakh
  • Other Intangible Assets: ₹0.40 lakh
  • Other Financial Assets: ₹154.51 lakh
  • Other Non-Current Assets: ₹0.02 lakh
  • Current Assets: ₹545.51 lakh
  • Trade Receivables: ₹2.63 lakh
  • Cash & Cash Equivalents: ₹10.80 lakh
  • Bank Balances (other than cash): ₹7.03 lakh
  • Loans: ₹251.31 lakh
  • Other Financial Assets: ₹262.54 lakh
  • Current Tax Assets: ₹3.26 lakh
  • Other Current Assets: ₹7.94 lakh
  • Total Assets: ₹724.21 lakh

Equity and Liabilities

  • Equity: ₹483.86 lakh
  • Equity Share Capital: ₹128.07 lakh
  • Other Equity: ₹355.79 lakh
  • Non-Current Liabilities: ₹138.07 lakh
  • Financial Liabilities: ₹118.71 lakh
  • Provisions: ₹3.86 lakh
  • Deferred Tax Liabilities: ₹15.50 lakh
  • Current Liabilities: ₹102.28 lakh
  • Lease Liabilities: ₹70.33 lakh
  • Trade Payables: ₹10.99 lakh (Micro/Small: ₹1.33 lakh, Others: ₹9.66 lakh)
  • Other Financial Liabilities: ₹10.14 lakh
  • Other Current Liabilities: ₹1.96 lakh
  • Provisions: ₹5.44 lakh
  • Current Tax Liabilities: ₹3.42 lakh
  • Total Equity and Liabilities: ₹724.21 lakh

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

  • Operating Activities: Net cash inflow of ₹114.96 lakh
  • Investing Activities: Net cash outflow of ₹74.94 lakh
  • Financing Activities: Net cash outflow of ₹36.14 lakh
  • Net Increase in Cash: ₹3.88 lakh
  • Opening Cash Balance: ₹6.92 lakh
  • Closing Cash Balance: ₹10.80 lakh

Additional Information

  • The financial results were reviewed by M/s Laxmi Tripti & Associates, Chartered Accountants (Firm Registration Number: 009189C), who issued a limited review report confirming no material misstatements were found.
  • The results are prepared in accordance with Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act, 2013.
  • The company has no discontinued operations during the period.
  • Paid-up equity share capital remained unchanged at ₹128.07 lakh with face value of Re. 1 per share.
  • The results are available on the company's website (www.ibinfotech.net.in) and BSE website (www.bseindia.com).