Key Quantitative Figures

Standalone Performance (₹ lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹5,763.18
  • Profit Before Tax: ₹464.39
  • Current Tax: ₹131.89
  • Profit After Tax: ₹330.46
  • Other Comprehensive Income/(Loss): (₹305.43)
  • Total Comprehensive Income: ₹25.03
  • Basic EPS (Excluding OCI): ₹2.68
  • Basic EPS (Including OCI): ₹0.20

Half Year Ended September 30, 2026:

  • Total Income: ₹14,201.95
  • Profit Before Tax: ₹1,195.95
  • Current Tax: ₹329.71
  • Profit After Tax: ₹809.43
  • Other Comprehensive Income/(Loss): ₹893.26
  • Total Comprehensive Income: ₹1,702.69
  • Basic EPS (Excluding OCI): ₹6.56
  • Basic EPS (Including OCI): ₹13.80

Comparative Figures (Quarter YoY):

  • Net Sales/Income from Operations: ₹5,617.23 (Q2 FY27) vs ₹6,939.47 (Q2 FY26)
  • Other Income: ₹145.95 (Q2 FY27) vs ₹186.38 (Q2 FY26)
  • Profit After Tax: ₹330.46 (Q2 FY27) vs ₹394.90 (Q2 FY26)

Consolidated Performance (₹ lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹5,763.49
  • Profit Before Tax: ₹470.86
  • Profit After Tax: ₹336.93
  • Total Comprehensive Income: ₹39.88
  • Basic EPS (Excluding OCI): ₹2.73
  • Basic EPS (Including OCI): ₹0.31

Half Year Ended September 30, 2026:

  • Total Income: ₹14,204.17
  • Profit Before Tax: ₹1,223.29
  • Profit After Tax: ₹833.13
  • Total Comprehensive Income: ₹1,742.57
  • Basic EPS (Excluding OCI): ₹6.76
  • Basic EPS (Including OCI): ₹14.11

Segment-Wise Revenue (Standalone, ₹ lakhs)

Quarter Ended September 30, 2026:

  • Trading & Finance: ₹5,756.48
  • Infrastructure & Realty: ₹6.70

Half Year Ended September 30, 2026:

  • Trading & Finance: ₹14,116.47
  • Infrastructure & Realty: ₹85.48

Capital Structure

  • Paid-up Equity Share Capital: ₹1,233.44 lakhs (Face value ₹10/-)
  • Number of Shares: 1,23,34,375

Dates of Action

  • Board Meeting Date: November 05, 2026 (3:00 PM to 4:10 PM)
  • Previous Intimation Date: October 26, 2026
  • Period Ended: September 30, 2026
  • Auditor's Report Date: November 05, 2026
  • Dividend Record Date: September 11, 2026
  • Dividend Payment Date: September 29, 2026
  • AGM Date: September 18, 2026

Parties Involved

  • Statutory Auditors: KPSJ & ASSOCIATES LLP (FRN: 124845W)
  • Auditor's Signatory: Prakashchandra Parakh (Partner, M. No: 039946)
  • Company Secretary: Hetal Koradia (ACS No.:56454)
  • Board Representatives: Gautam M. Jain (Chairman & Managing Director, DIN:00160167)

Stated Rationale

Results prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI LODR Regulations. The review was conducted as per SRE 2410 issued by ICAI.

Financial Impact

Explicitly quantified in the financial statements. No unquantified contingent liabilities disclosed.

Capital Structure Impact

No change in share capital reported. Paid-up equity share capital remained constant at ₹1,233.44 lakhs.

Cash Flow Implications

Detailed cash flow statements provided for operating, investing, and financing activities for half year ended September 30, 2026.

Forward-Looking Guidance

No explicit forward-looking guidance or management commentary provided in the disclosure.

Material Changes

  • Standalone Q2 PAT decreased by approximately 16.3% YoY (₹330.46 lakhs vs ₹394.90 lakhs)
  • Other Comprehensive Income showed significant volatility: Q2 FY27 loss of ₹305.43 lakhs vs Q1 FY27 gain of ₹1,198.69 lakhs
  • Trade receivables increased substantially to ₹2,743.98 lakhs as of September 30, 2026 from ₹22.63 lakhs as of March 31, 2026
  • Short-term borrowings increased to ₹2,474.65 lakhs from ₹83.33 lakhs as of March 31, 2026

Notes to Financial Results

1. Results reviewed by Audit Committee and approved by Board on November 05, 2026. Statutory auditors issued unqualified limited review report.

2. Prepared in accordance with Ind AS under Companies Act, 2013.

3. Previous period figures reclassified/regrouped for consistency.

4. Managing director and CFO certificate provided as per Regulation 33.

5. Segment reporting as per Ind AS 108.

6. No exceptional or extraordinary items reported.

7. Final dividend of ₹2.5 per equity share approved for FY26, paid on September 29, 2026.

8. Shareholders reappointed Rahul Gautamkumar Jain as Whole-time Director and Gautamkumar Mithalal Jain as Executive Chairman & Managing Director for five years from November 12, 2026 to November 11, 2031.

9. Results available on BSE website (www.bseindia.com) and company website (www.metrogloballimited.com).