Key Financial Figures - Standalone (₹ in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27):

  • Revenue from operations: ₹122,595 (Q2 FY27) vs ₹105,418 (Q2 FY26) vs ₹125,265 (Q1 FY27)
  • Total income: ₹123,572 (Q2 FY27) vs ₹106,509 (Q2 FY26) vs ₹126,322 (Q1 FY27)
  • Profit before tax: ₹9,473 (Q2 FY27) vs ₹5,946 (Q2 FY26) vs ₹16,961 (Q1 FY27)
  • Net profit: ₹7,040 (Q2 FY27) vs ₹4,403 (Q2 FY26) vs ₹12,622 (Q1 FY27)
  • Basic EPS: ₹4.42 (Q2 FY27) vs ₹2.77 (Q2 FY26) vs ₹7.92 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue from operations: ₹247,860 (H1 FY27) vs ₹202,726 (H1 FY26)
  • Total income: ₹249,894 (H1 FY27) vs ₹204,927 (H1 FY26)
  • Profit before tax: ₹26,434 (H1 FY27) vs ₹13,888 (H1 FY26)
  • Net profit: ₹19,662 (H1 FY27) vs ₹10,304 (H1 FY26)
  • Basic EPS: ₹12.34 (H1 FY27) vs ₹6.47 (H1 FY26)

Balance Sheet (Standalone as of September 30, 2026):

  • Total assets: ₹517,939 lakhs
  • Equity share capital: ₹1,593 lakhs
  • Other equity: ₹278,651 lakhs
  • Total borrowings: ₹78,950 lakhs (Non-current: ₹16,343 lakhs, Current: ₹62,607 lakhs)

Key Financial Figures - Consolidated (₹ in Lakhs)

Quarterly Performance (Q2 FY27):

  • Revenue from operations: ₹139,423
  • Total income: ₹140,326
  • Net profit: ₹11,143
  • Basic EPS: ₹7.07

Half-Yearly Performance (H1 FY27):

  • Revenue from operations: ₹269,450
  • Total income: ₹271,375
  • Net profit: ₹21,725
  • Basic EPS: ₹13.77

Balance Sheet (Consolidated as of September 30, 2026):

  • Total assets: ₹599,903 lakhs
  • Equity share capital: ₹1,578 lakhs
  • Other equity: ₹330,062 lakhs

Segment Performance (Standalone Q2 FY27)

  • Speciality Chemicals: Revenue ₹59,474 lakhs, Segment result ₹9,985 lakhs
  • Nutrition & Health Solutions: Revenue ₹26,871 lakhs, Segment result ₹2,192 lakhs
  • Chemical Intermediates: Revenue ₹48,532 lakhs, Segment result ₹1,338 lakhs

Strategic Developments

  • The Company entered into a Binding Term Sheet with Zettaone Technologies India Private Limited to acquire a 40% strategic equity stake for an aggregate consideration of approximately ₹18,920 lakhs.
  • For this acquisition, the Company incorporated Jubilant Advanced Electronics Limited, a wholly owned subsidiary, on October 12, 2026.
  • The investment is aligned with the Company's Pinnacle growth strategy to strengthen presence in the Electronics Development and Manufacturing Services (EDMS) space.

Capital Structure and Corporate Actions

  • Paid-up equity share capital remains unchanged at ₹1,593 lakhs (face value ₹1 per share).
  • During the quarter, the Company granted 42,298 stock options and allotted 41,989 equity shares on exercise of vested stock options.
  • Paid a final dividend of ₹2.5 per equity share for FY26, amounting to ₹3,982 lakhs, post shareholders' approval at the AGM held on August 26, 2026.

Regulatory and Compliance Matters

  • The financial results include a one-time exceptional item of ₹1,222 lakhs (standalone) and ₹1,304 lakhs (consolidated) due to the impact of New Labour Codes implementation.
  • The Company has outstanding unsecured listed commercial papers of ₹10,000 lakhs (ISIN: INE0BY014433) issued on September 24, 2026, due for repayment on December 23, 2026.
  • The Board meeting was held on October 27, 2026, from 11:10 a.m. to 02:00 p.m.

Financial Ratios (Standalone H1 FY27)

  • Debt service coverage ratio: 4.63 times
  • Interest service coverage ratio: 11.34 times
  • Operating margin: 11.19%
  • Net profit margin: 7.87%
  • Debt equity ratio: 0.23 times
  • Current ratio: 1.13 times

Subsidiaries and Associates

The consolidated results include the following entities:

  • Subsidiaries: Jubilant Infrastructure Limited, Jubilant Agro Science Limited, Jubilant Ingrevia (USA) Inc., Jubilant Life Sciences NV, Jubilant Ingrevia International Pte. Limited, Jubilant Life Sciences (Shanghai) Limited, Jubilant Ingrevia Employee Welfare Trust, Remidex Pharma Private Limited (from March 30, 2026)
  • Associates: Mister Veg Foods Private Limited, AMP Energy Green Fifteen Private Limited, O2 Renewable Energy XVIII Private Limited (from April 25, 2025)

Auditor Review

  • Walker Chandiok & Co LLP conducted a limited review of both standalone and consolidated financial results.
  • The auditors issued an unmodified review conclusion, stating nothing came to their attention suggesting material misstatement.

Document Submission

  • The financial results and limited review report were submitted to BSE Limited and National Stock Exchange of India Limited.
  • Documents are available on the Company's website www.jubilantingrevia.com.