Key Decisions and Approvals
The Board of Directors at its meeting held on November 12, 2026 (commenced at 03:15 PM, concluded at 04:01 PM) considered and approved the following:
1. Unaudited Financial Results (standalone and consolidated) for the quarter and half year ended September 30, 2026.
2. Interim Dividend on Equity Shares at the rate of 10% (Ten per cent) i.e., ₹1 (Rupees One Only) per Equity Share of Face Value of ₹1/- (Rupee One Only) for the half year ended September 30, 2026.
Financial Results - Standalone (₹ in Lakhs)
Income Statement Highlights
Quarter Ended September 30, 2026:
- Revenue from operations: ₹2,168.44
- Other Income: ₹160.55
- Total Income: ₹2,328.99
- Total Expenses: ₹1,466.27
- Profit Before Tax: ₹862.72
- Tax Expense: ₹200.15
- Net Profit for the Period: ₹662.57
- Earnings Per Share (Basic & Diluted): ₹5.52
Half Year Ended September 30, 2026:
- Revenue from operations: ₹4,112.77
- Other Income: ₹293.62
- Total Income: ₹4,406.38
- Total Expenses: ₹2,773.40
- Profit Before Tax: ₹1,632.98
- Tax Expense: ₹392.18
- Net Profit for the Period: ₹1,240.80
- Earnings Per Share (Basic & Diluted): ₹10.34
Balance Sheet Position (as of September 30, 2026)
- Total Equity & Liabilities: ₹14,879.33
- Share Capital: ₹1,200.30
- Reserves & Surplus: ₹12,622.81
- Total Assets: ₹14,879.33
- Property, Plant & Equipment: ₹2,723.62
- Inventories: ₹1,379.44
- Trade Receivables: ₹1,002.14
- Cash & Cash Equivalents: ₹7,754.83
Cash Flow Statement (H1 FY27)
- Net Cash Flow from Operating Activities: ₹647.21
- Net Cash Flow from Investing Activities: ₹(157.36)
- Net Cash Flow from Financing Activities: ₹-
- Net Increase in Cash & Equivalents: ₹489.86
- Cash & Equivalents at End of Period: ₹7,754.83
Dividend Details
- Interim Dividend Rate: 10% (₹1 per equity share of ₹10 face value)
- Record Date: Friday, November 20, 2026
- Purpose: For half year ended September 30, 2026
Auditor Review
The unaudited standalone financial results were subjected to a limited review by the statutory auditors, A D V & Associates, Chartered Accountants (Firm Registration No.: 128045W). The review was conducted in accordance with SRE 2410 issued by ICAI. The auditors concluded that nothing came to their attention causing them to believe that the statement contains any material misstatement.
Consolidated Financial Results (₹ in Lakhs)
The consolidated results include Prevest Denpro Limited and its subsidiaries:
1. Denvisio Biomed Limited (Wholly owned subsidiary)
2. Axiodent Inc. (Wholly owned foreign subsidiary)
3. Prevest Denpro Gulf General Trading LLC (Wholly owned foreign subsidiary)
Quarter Ended September 30, 2026 (Consolidated):
- Revenue from operations: ₹2,164.39
- Other Income: ₹154.29
- Total Income: ₹2,318.68
- Total Expenses: ₹1,479.46
- Profit Before Tax: ₹839.22
- Tax Expense: ₹200.15
- Net Profit for the Period: ₹639.07
- Earnings Per Share (Basic & Diluted): ₹5.32
Half Year Ended September 30, 2026 (Consolidated):
- Revenue from operations: ₹4,071.22
- Other Income: ₹285.82
- Total Income: ₹4,357.04
- Total Expenses: ₹2,761.93
- Profit Before Tax: ₹1,595.10
- Tax Expense: ₹392.18
- Net Profit for the Period: ₹1,202.92
- Earnings Per Share (Basic & Diluted): ₹10.02
Subsidiary Information
For the half-year ended September 30, 2026, the foreign subsidiaries (Axiodent Inc. and Prevest Denpro Gulf General Trading LLC) contributed:
- Total assets: ₹82.89 Lakhs
- Total revenue (before consolidation adjustments): ₹8.91 Lakhs
- Total net loss after tax (before consolidation adjustments): ₹46.53 Lakhs
- Net cash flows: ₹10.11 Lakhs
Additional Information
- The company has only one reportable segment as per AS 17.
- The figures for previous periods have been restated/regrouped/reclassified wherever necessary for comparability.
- The financial results are prepared in accordance with Accounting Standards prescribed under Section 133 of the Companies Act, 2013.
- The results are available on the company website: www.prevestdenpro.com