Financial Performance (Quarter Ended September 30, 2026)

Income Statement:

  • Revenue from operations: ₹18.68 lakhs (Unaudited)
  • Other Income: ₹36.25 lakhs (Unaudited)
  • Total Income: ₹54.93 lakhs (Unaudited)
  • Total Expenses: ₹39.99 lakhs (Unaudited), comprising:
  • Cost of materials consumed: ₹36.94 lakhs
  • Changes in inventories: (₹21.41) lakhs
  • Employee benefit expenses: ₹12.80 lakhs
  • Finance Costs: ₹0.41 lakhs
  • Depreciation and amortization: ₹3.04 lakhs
  • Other expenses: ₹8.20 lakhs
  • Profit/(Loss) before tax: ₹14.94 lakhs (Unaudited)
  • Tax expense: ₹17.93 lakhs, consisting of:
  • Current tax: ₹4.93 lakhs
  • Deferred tax: ₹13.00 lakhs
  • Profit/(Loss) for the period: (₹2.99) lakhs (Unaudited)
  • Earnings per equity share (Basic): (₹0.01) (Unaudited)
  • Earnings per equity share (Diluted): (₹0.01) (Unaudited)

Financial Performance (Half Year Ended September 30, 2026)

Income Statement:

  • Revenue from operations: ₹62.80 lakhs (Unaudited)
  • Other Income: ₹150.33 lakhs (Unaudited)
  • Total Income: ₹213.13 lakhs (Unaudited)
  • Total Expenses: ₹109.92 lakhs (Unaudited), comprising:
  • Cost of materials consumed: ₹77.79 lakhs
  • Changes in inventories: (₹18.53) lakhs
  • Employee benefit expenses: ₹25.30 lakhs
  • Finance Costs: ₹0.87 lakhs
  • Depreciation and amortization: ₹5.98 lakhs
  • Other expenses: ₹18.50 lakhs
  • Profit/(Loss) before tax: ₹103.21 lakhs (Unaudited)
  • Tax expense: ₹33.65 lakhs, consisting of:
  • Current tax: ₹27.00 lakhs
  • Deferred tax: ₹6.65 lakhs
  • Profit/(Loss) for the period: ₹69.56 lakhs (Unaudited)
  • Earnings per equity share (Basic): ₹0.17 (Unaudited)
  • Earnings per equity share (Diluted): ₹0.17 (Unaudited)

Comparative Financials

Quarterly Comparison (Unaudited):

  • Revenue from operations: Q2 FY27 ₹18.68 lakhs vs Q1 FY27 ₹44.12 lakhs vs Q2 FY26 ₹84.85 lakhs
  • Other Income: Q2 FY27 ₹36.25 lakhs vs Q1 FY27 ₹114.08 lakhs vs Q2 FY26 ₹27.17 lakhs
  • Profit/(Loss) for the period: Q2 FY27 (₹2.99) lakhs vs Q1 FY27 ₹72.54 lakhs vs Q2 FY26 ₹23.83 lakhs

Half-Yearly Comparison (Unaudited):

  • Revenue from operations: H1 FY27 ₹62.80 lakhs vs H1 FY26 ₹172.72 lakhs
  • Other Income: H1 FY27 ₹150.33 lakhs vs H1 FY26 ₹36.79 lakhs
  • Profit/(Loss) for the period: H1 FY27 ₹69.56 lakhs vs H1 FY26 ₹27.27 lakhs

Annual Comparison (Audited):

  • Revenue from operations: FY26 ₹264.78 lakhs
  • Other Income: FY26 ₹2,713.96 lakhs
  • Profit/(Loss) for the period: FY26 ₹2,291.97 lakhs

Statement of Assets and Liabilities (As at September 30, 2026)

Assets:

  • Total non-current assets: ₹2,076.40 lakhs (Unaudited), including:
  • Property, plant and equipment: ₹30.96 lakhs
  • Investment: ₹2,001.60 lakhs
  • Other financial assets: ₹15.90 lakhs
  • Deferred tax assets: ₹27.93 lakhs
  • Total current assets: ₹986.75 lakhs (Unaudited), including:
  • Inventories: ₹371.10 lakhs
  • Trade receivables: ₹61.17 lakhs
  • Cash and cash equivalents: ₹96.07 lakhs
  • Other assets: ₹6.10 lakhs
  • Other current assets: ₹452.30 lakhs
  • Total assets: ₹3,063.15 lakhs (Unaudited)

Equity and Liabilities:

  • Total equity: ₹2,601.58 lakhs (Unaudited), comprising:
  • Share capital: ₹522.00 lakhs
  • Other equity: ₹2,079.58 lakhs
  • Total non-current liabilities: ₹21.92 lakhs (Unaudited), comprising:
  • Financial liabilities: ₹17.29 lakhs
  • Lease liabilities: ₹4.63 lakhs
  • Total current liabilities: ₹439.65 lakhs (Unaudited), comprising:
  • Lease liabilities: ₹379.34 lakhs
  • Short term provisions: ₹60.30 lakhs
  • Total liabilities: ₹461.56 lakhs (Unaudited)

Statement of Cash Flows (Half Year Ended September 30, 2026)

  • Cash flow from operating activities: (₹146.76) lakhs (Unaudited)
  • Cash flow from investing activities: (₹199.45) lakhs (Unaudited)
  • Cash flow from financing activities: (₹4.49) lakhs (Unaudited)
  • Net decrease in cash and bank balance: (₹350.70) lakhs (Unaudited)
  • Cash and cash equivalents at beginning: ₹446.78 lakhs
  • Cash and cash equivalents at end: ₹96.07 lakhs (Unaudited)

Additional Information

  • Paid-up equity share capital: ₹413.16 lakhs (Face value: Re. 1/- each)
  • The company operates in a single segment, making segment-wise reporting not applicable per Ind AS 108.
  • There were no investor complaints pending as of September 30, 2026.
  • The financial results are available on the company's website (www.orosil.com) and the BSE website (www.bseindia.com).
  • The limited review report was issued by D Marks & Associates, Chartered Accountants (FRN 06413N).