IST Limited Unaudited Financial Results Q1 FY27

Key Financial Figures - Standalone Performance

Income Statement (Amount in INR Lakhs):

  • Revenue from operations: ₹1,046.65 (Q1 FY27) vs ₹775.11 (Q1 FY26)
  • Other income: ₹3,977.99 (Q1 FY27) vs ₹3,301.35 (Q1 FY26)
  • Total income: ₹5,024.64 (Q1 FY27) vs ₹4,076.46 (Q1 FY26)
  • Total expenses: ₹897.35 (Q1 FY27) vs ₹722.69 (Q1 FY26)
  • Profit before tax: ₹4,127.29 (Q1 FY27) vs ₹3,353.77 (Q1 FY26)
  • Tax expense: ₹629.16 (Q1 FY27) vs ₹511.98 (Q1 FY26)
  • Net profit after tax: ₹3,498.13 (Q1 FY27) vs ₹2,841.79 (Q1 FY26)
  • Total comprehensive income: ₹3,439.62 (Q1 FY27) vs ₹2,840.79 (Q1 FY26)

Earnings Per Share (Face value of ₹5 per share):

  • Basic EPS: ₹29.99 (Q1 FY27) vs ₹24.36 (Q1 FY26)
  • Diluted EPS: ₹29.99 (Q1 FY27) vs ₹24.36 (Q1 FY26)

Key Financial Figures - Consolidated Performance

Income Statement (Amount in INR Lakhs):

  • Revenue from operations: ₹3,489.20 (Q1 FY27) vs ₹2,939.33 (Q1 FY26)
  • Other income: ₹8,692.09 (Q1 FY27) vs ₹7,238.14 (Q1 FY26)
  • Total income: ₹12,181.29 (Q1 FY27) vs ₹10,177.47 (Q1 FY26)
  • Total expenses: ₹2,263.24 (Q1 FY27) vs ₹1,024.41 (Q1 FY26)
  • Share of profit/(loss) of associate: ₹6.06 (Q1 FY27) vs ₹(1.16) (Q1 FY26)
  • Profit before tax: ₹9,924.11 (Q1 FY27) vs ₹9,151.90 (Q1 FY26)
  • Tax expense: ₹1,613.25 (Q1 FY27) vs ₹1,917.14 (Q1 FY26)
  • Net profit after tax: ₹8,310.86 (Q1 FY27) vs ₹7,234.76 (Q1 FY26)
  • Total comprehensive income: ₹13,215.16 (Q1 FY27) vs ₹12,419.61 (Q1 FY26)

Earnings Per Share (Face value of ₹5 per share):

  • Basic EPS: ₹71.25 (Q1 FY27) vs ₹62.02 (Q1 FY26)
  • Diluted EPS: ₹71.25 (Q1 FY27) vs ₹62.02 (Q1 FY26)

Segment-wise Performance (Consolidated)

Segment Revenue:

  • Manufacturing Segment: ₹1,046.65 lakhs (Q1 FY27)
  • SEZ Segment: ₹2,442.55 lakhs (Q1 FY27)
  • Total Segment Revenue: ₹3,489.20 lakhs (Q1 FY27)

Segment Results (Profit/(Loss) before tax & finance cost):

  • Manufacturing Segment: ₹4,136.88 lakhs (Q1 FY27)
  • SEZ Segment: ₹5,991.23 lakhs (Q1 FY27)
  • Total: ₹10,128.11 lakhs (Q1 FY27)

Segment Assets:

  • Manufacturing Segment: ₹39,675.07 lakhs
  • SEZ Segment: ₹1,56,442.56 lakhs
  • Total Assets: ₹1,96,117.63 lakhs

Segment Liabilities:

  • Manufacturing Segment: ₹2,901.61 lakhs
  • SEZ Segment: ₹10,779.18 lakhs
  • Total Liabilities: ₹13,680.79 lakhs

Subsidiary and Associate Information

The consolidated results include:

1. Gurgaon Infospace Limited - Wholly Owned Subsidiary

  • Total income: ₹7,156.65 lakhs for quarter ended 30th June 2026
  • Net profit after tax: ₹4,806.67 lakhs
  • Total comprehensive income: ₹9,603.96 lakhs

2. IST Steel and Power Limited - Associate Company

  • Share of net profit after tax: ₹6.06 lakhs for quarter ended 30th June 2026
  • Total comprehensive income: ₹171.58 lakhs

Regulatory and Audit Details

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
  • The limited review was conducted by VSVG & Co., Chartered Accountants (Firm Regn. No. 005100N)
  • Auditors issued unmodified review reports for both standalone and consolidated results
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • The subsidiary's results were reviewed by other auditors, and the associate company's results were unaudited but considered not material to the Group

Capital Structure

  • Paid up equity share capital: ₹584.68 lakhs (Face value of ₹5 per share)
  • This remained unchanged from previous periods