Board Meeting Details
The meeting commenced at 02:00 PM and concluded at 02:20 PM on November 14, 2026.
Financial Results Overview
Income Statement (Quarter Ended September 30, 2026)
- Revenue from operations: ₹130.03 lakh (Q2 FY26: ₹191.15 lakh; Q1 FY27: ₹115.87 lakh)
- Other income: ₹0.24 lakh
- Total income: ₹130.27 lakh
- Purchase of stock in trade: ₹131.25 lakh
- Changes in inventories: (₹32.60) lakh
- Employee benefits expense: ₹2.93 lakh
- Finance costs: ₹1.32 lakh
- Depreciation and amortization: ₹2.12 lakh
- Other expenses: ₹5.27 lakh
- Total expenses: ₹110.29 lakh
- Profit before tax: ₹19.98 lakh (Q2 FY26: ₹14.79 lakh; Q1 FY27: ₹9.08 lakh)
- Tax expenses: ₹4.84 lakh (Current tax: ₹5.19 lakh; Deferred tax: (₹0.35) lakh)
- Profit for the period: ₹15.14 lakh (Q2 FY26: ₹14.79 lakh; Q1 FY27: ₹6.56 lakh)
- Total comprehensive income: ₹15.14 lakh
Half Year Performance (Ended September 30, 2026)
- Revenue from operations: ₹245.90 lakh (H1 FY26: ₹191.15 lakh)
- Other income: ₹0.24 lakh (H1 FY26: ₹0.29 lakh)
- Total income: ₹246.14 lakh (H1 FY26: ₹191.44 lakh)
- Profit before tax: ₹29.06 lakh (H1 FY26: ₹0.27 lakh)
- Tax expenses: ₹7.36 lakh
- Profit for the period: ₹21.70 lakh (H1 FY26: ₹0.27 lakh)
- Total comprehensive income: ₹21.70 lakh
Earnings Per Share
- Basic EPS: ₹0.35 for Q2 FY27 (Q2 FY26: ₹0.34; Q1 FY27: ₹0.15)
- Diluted EPS: ₹0.35 for Q2 FY27 (Q2 FY26: ₹0.34; Q1 FY27: ₹0.15)
- Half year basic EPS: ₹0.50 (H1 FY26: ₹0.01)
- Half year diluted EPS: ₹0.50 (H1 FY26: ₹0.01)
Balance Sheet Position (As at September 30, 2026)
- Equity share capital: ₹435.90 lakh (unchanged)
- Other equity: ₹569.66 lakh (March 2026: ₹547.96 lakh)
- Total equity: ₹1,005.56 lakh (March 2026: ₹983.86 lakh)
- Property, plant and equipment: ₹117.25 lakh (March 2026: ₹121.48 lakh)
- Inventories: ₹793.78 lakh (March 2026: ₹856.23 lakh)
- Trade receivables: ₹129.81 lakh (March 2026: ₹86.75 lakh)
- Cash and cash equivalents: ₹17.47 lakh (March 2026: ₹0.25 lakh)
- Total assets: ₹1,087.22 lakh (March 2026: ₹1,099.21 lakh)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Cash from operating activities: ₹23.24 lakh (H1 FY26: (₹51.77) lakh)
- Cash from financing activities: (₹6.02) lakh (H1 FY26: ₹34.71 lakh)
- Net increase in cash: ₹17.22 lakh (H1 FY26: (₹17.06) lakh)
Business Segment Information
The company is engaged in a single operating segment of agri-commodity operations. Disclosure requirements under Ind AS 108 - Operating Segments are not applicable.
Notes to Financial Results
- Figures for previous periods have been re-grouped/re-arranged where necessary for comparability
- Audit Committee reviewed and Board of Directors approved the results on November 14, 2026
- Statutory auditors conducted limited review for the quarter and half year ended September 30, 2026
#Tags: #NeelkanthLimited #Q2Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral