Poona Dal & Oil Q2 September 2026 Results

The Board of Directors meeting was held on 31st October 2026. It started at 4:00 PM and ended at 6:00 PM.

Revenue from Operations: ₹432.51 lakh (Q2 FY27) vs ₹349.45 lakh (Q2 FY26) vs ₹352.51 lakh (Q1 FY27)
Other Income: ₹16.10 lakh (Q2 FY27) vs ₹22.54 lakh (Q2 FY26) vs ₹5.31 lakh (Q1 FY27)
Total Income: ₹434.12 lakh (Q2 FY27) vs ₹351.71 lakh (Q2 FY26) vs ₹353.04 lakh (Q1 FY27)
Total Expenses: ₹430.82 lakh (Q2 FY27) vs ₹348.13 lakh (Q2 FY26) vs ₹351.48 lakh (Q1 FY27)
Profit Before Tax (PBT): ₹32.97 lakh (Q2 FY27) vs ₹35.83 lakh (Q2 FY26) vs ₹15.63 lakh (Q1 FY27)
Tax Expense: ₹10.00 lakh (Q2 FY27) vs ₹9.50 lakh (Q2 FY26) vs ₹3.00 lakh (Q1 FY27)
Profit for the Period (Net Profit): ₹22.97 lakh (Q2 FY27) vs ₹26.33 lakh (Q2 FY26) vs ₹12.63 lakh (Q1 FY27)
Earnings Per Share (EPS) - Basic & Diluted: ₹0.40 (Q2 FY27) vs ₹0.46 (Q2 FY26) vs ₹0.22 (Q1 FY27)

Revenue from Operations: ₹785.02 lakh (H1 FY27) vs ₹695.99 lakh (H1 FY26)
Other Income: ₹21.41 lakh (H1 FY27) vs ₹31.08 lakh (H1 FY26)
Total Income: ₹806.43 lakh (H1 FY27) [Calculated from components; stated total in document is ₹787.62 lakh, which appears inconsistent]
Profit Before Tax (PBT): ₹48.62 lakh (H1 FY27) vs ₹63.00 lakh (H1 FY26)
Tax Expense: ₹13.00 lakh (H1 FY27) vs ₹17.00 lakh (H1 FY26)
Profit for the Period (Net Profit): ₹35.62 lakh (H1 FY27) vs ₹46.00 lakh (H1 FY26)
Earnings Per Share (EPS) - Basic & Diluted: ₹0.62 (H1 FY27) vs ₹0.81 (H1 FY26)

Paid-up Equity Share Capital (Face Value ₹10/-): Remained unchanged at ₹570.80 lakh across all reported periods.
Other Equity: Stood at ₹5,310.68 lakh as of 30th September 2026, compared to ₹5,262.05 lakh as of 31st March 2026.

Total Assets: ₹5,959.00 lakh vs ₹6,044.65 lakh
Non-Current Assets: ₹690.02 lakh (Property, Plant & Equipment) vs ₹688.42 lakh
Current Assets: ₹5,959.00 lakh (Total Assets) [Breakdown:
Inventories: ₹1,402.89 lakh vs ₹970.13 lakh
Trade Receivables: ₹404.48 lakh vs ₹172.62 lakh
Cash & Cash Equivalents: ₹2,574.71 lakh vs ₹3,499.63 lakh
Bank Balances (other than above): Not separately quantified
Current Loans & Advances: ₹71.49 lakh vs ₹371.25 lakh
Other Current Assets: ₹704.01 lakh vs ₹223.92 lakh]
Equity: ₹5,881.48 lakh (Share Capital ₹570.80 lakh + Other Equity ₹5,310.68 lakh) vs ₹5,832.85 lakh (Share Capital ₹570.80 lakh + Other Equity ₹5,262.05 lakh)
Current Liabilities: ₹77.52 lakh [Sum of components:
Trade Payables: ₹80.29 lakh (as of 31st March 2026; current period figure not clearly stated)
Other Current Liabilities: ₹10.52 lakh vs ₹99.89 lakh
Current Provisions: ₹67.00 lakh vs ₹61.62 lakh]

Net Cash Flow from Operating Activities: (₹922.49) lakh
Net Cash Flow from Investing Activities: Not clearly quantified in the provided data.
Net Cash Flow from Financing Activities: Not clearly quantified in the provided data.
Cash and Cash Equivalents at End of Period: ₹2,574.71 lakh (vs ₹3,499.63 lakh at beginning of period)

The unaudited financial results were reviewed by Bharat H Shah & Associates, Chartered Accountants (FRN: 122100W).
The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.
The auditor's report, dated 31st October 2026, states that based on their review, nothing has come to their notice that causes them to believe that the accompanying statement of unaudited financial results contains any material misstatement.

The results were reviewed by the Audit Committee and approved by the Board of Directors.
The format complies with SEBI Circular CIR/CFD/CMD/15/2015 dated 30th November 2015, as modified by SEBI's circular dated 5th July 2025, and IND-AS requirements.
Previous quarter/half-year figures have been regrouped/reclassified wherever necessary for comparability.