Summary of Key Information:
Reporting Period: Quarter and half year ended 30th September, 2026 (Q2 FY27, H1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting and submission of Un-Audited Standalone and Consolidated Financial Results under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015
Audit Opinion:
Clean opinion - Limited Review Report states nothing has come to their attention that causes them to believe the Statement contains any material misstatement.
Auditor’s Comment:
The equity shares migrated from NSE Emerge to Main Board effective 25 September 2026. This is the first occasion the company submits quarterly results under Regulation 33. Figures for corresponding quarter ended 30 September 2025 and preceding quarter ended 30 June 2026 were compiled by management and not subjected to review/audit.
Key Financial Highlights [₹ in Lacs]:
Standalone Results:
Revenue from Operations: Q2 FY27: ₹2,722.71 (vs Q1 FY27: ₹324.63, Q2 FY26: ₹1,494.84)
Total Income: Q2 FY27: ₹2,722.57 (vs Q1 FY27: ₹327.66, Q2 FY26: ₹1,504.09)
Net Profit: Q2 FY27: ₹631.73 (vs Q1 FY27: Loss of ₹483.12, Q2 FY26: ₹78.66)
EPS: Q2 FY27 Basic: ₹5.68, Diluted: ₹5.64
Other Equity: ₹5,449.76 as at 30.09.2026
Cash and Cash Equivalents: ₹9.73 as at 30.09.2026
Debt: Non-current borrowings ₹2,686.17; Current borrowings ₹2,973.94
Consolidated Results:
Revenue from Operations: Q2 FY27: ₹8,551.07
Net Profit: Q2 FY27: ₹823.08 (Attributable to owners: ₹796.46)
EPS: Q2 FY27 Basic: ₹7.16, Diluted: ₹7.10
Other Equity: ₹6,646.44 as at 30.09.2026
Cash and Cash Equivalents: ₹560.08 as at 30.09.2026
Debt: Non-current borrowings ₹2,834.39; Current borrowings ₹7,250.08
Segment-wise Performance:
Consolidated Segment Reporting:
The Group has two reportable segments:
- Segment A: Manufacturing of furniture and allied items (Parent Company)
- Segment B: Automobile dealership of KIA India Private Limited (Subsidiary Company)
Segment Revenue for Q2 FY27:
- Segment A: ₹8,643.27
- Segment B: ₹839.83
- Less: Inter-segment revenue: ₹70.41
- Total: ₹8,551.07
Segment Results (Profit before finance costs and tax) for Q2 FY27:
- Segment A: ₹8,643.27
- Segment B: ₹(567.53)
- Others: ₹49.01
- Total: ₹8,124.75
Corporate Actions:
Not Specified
Other Significant Information:
The consolidated results include the results of Parin Enterprises Limited (the Holding Company) and its subsidiaries: Umerin Global Private Limited (51.00% holding) and Pearl Furniture Private Limited (98.45% holding). Non-controlling interests represent 49.00% and 1.55% equity held by other shareholders in these subsidiaries respectively.