Financial Performance Highlights

Quarter Ended 30.09.2026 (Q2 FY27):

  • Revenue from operations: ₹6,384.11 lakh
  • Other income: ₹49.93 lakh
  • Total income: ₹6,389.83 lakh
  • Total expenses: ₹6,270.78 lakh
  • Profit before tax: ₹1,220.38 lakh
  • Tax expense: ₹292.89 lakh
  • Profit for the quarter: ₹927.49 lakh
  • Basic EPS: ₹5.78
  • Diluted EPS: ₹5.78

Half Year Ended 30.09.2026 (H1 FY27):

  • Revenue from operations: ₹12,372.03 lakh
  • Other income: ₹98.63 lakh
  • Total income: ₹12,470.66 lakh
  • Total expenses: ₹12,118.95 lakh
  • Profit before tax: ₹2,629.43 lakh
  • Tax expense: ₹631.06 lakh
  • Profit for the period: ₹1,998.37 lakh
  • Basic EPS: ₹12.44
  • Diluted EPS: ₹12.44

Comparative Performance (H1 FY27 vs H1 FY26):

  • Revenue growth: 12.8% (from ₹10,968.06 lakh to ₹12,372.03 lakh)
  • Profit growth: 33.5% (from ₹1,497.04 lakh to ₹1,998.37 lakh)

Balance Sheet Position (as at 30.09.2026)

  • Total assets: ₹4,386.63 lakh
  • Non-current assets: ₹1,156.01 lakh
  • Property, plant and equipment: ₹1,126.03 lakh
  • Deferred tax assets: ₹18.06 lakh
  • Other non-current assets: ₹11.92 lakh
  • Current assets: ₹4,271.03 lakh
  • Inventories: ₹1,333.25 lakh
  • Trade receivables: ₹2,256.05 lakh
  • Cash and cash equivalents: ₹576.74 lakh
  • Loans & advances: ₹105.00 lakh
  • Total equity: ₹1,691.51 lakh
  • Equity share capital: ₹160.51 lakh
  • Other equity: ₹1,530.99 lakh
  • Total liabilities: ₹2,695.12 lakh
  • Current liabilities: ₹2,695.12 lakh
  • Borrowings: ₹2,508.73 lakh
  • Trade payables: ₹105.79 lakh
  • Other current liabilities: ₹15.01 lakh
  • Provisions: ₹65.60 lakh

Cash Flow Statement (H1 FY27)

  • Cash flow from operating activities: ₹(490.93) lakh
  • Cash flow from investing activities: ₹(0.90) lakh
  • Cash flow from financing activities: ₹517.97 lakh
  • Net increase in cash and cash equivalents: ₹26.14 lakh
  • Closing cash and cash equivalents: ₹576.74 lakh

Additional Information

  • The financial results have been reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory auditors M/s J K S S & Associates conducted a limited review and issued an unmodified review report
  • The company operates in the business of trading and distributorship of alcoholic beverages (spirits and wines)
  • No operations were discontinued during the period under review
  • Financial results prepared in accordance with Indian Accounting Standards
  • Tax expenses include current tax and deferred tax
  • Previous period figures have been rearranged/regrouped where necessary
  • Results available on BSE website (www.bseindia.com) and company website (www.northernspirits.co.in)