Board Meeting Details
The Board of Directors meeting was held on October 27, 2026, commencing at 11:30 a.m. and concluding at 1:00 p.m. The meeting approved the unaudited financial results which were reviewed by the audit committee.
Financial Results Overview
Quarterly Performance (Q2 FY27)
- Revenue from Operations: ₹2,640.84 lakh (includes export incentives)
- Other Income: ₹97.09 lakh
- Total Income: ₹2,737.94 lakh
- Profit Before Tax: ₹256.30 lakh
- Current Tax: ₹18.00 lakh
- Deferred Tax: ₹0.19 lakh
- Net Profit from Continuing Operations: ₹238.11 lakh
- Earnings Per Share (Basic & Diluted): ₹3.47
Half-Yearly Performance (H1 FY27)
- Revenue from Operations: ₹5,443.36 lakh
- Other Income: ₹287.34 lakh
- Total Income: ₹5,730.70 lakh
- Profit Before Tax: ₹787.79 lakh
- Current Tax: ₹101.00 lakh
- Deferred Tax: ₹(7.86) lakh
- Net Profit from Continuing Operations: ₹694.64 lakh
- Earnings Per Share (Basic & Diluted): ₹10.11
Comparative Financial Performance
Quarterly Comparison (Q2 FY27 vs Q2 FY26)
- Revenue decreased from ₹2,689.43 lakh to ₹2,640.84 lakh
- Net profit from continuing operations decreased from ₹265.20 lakh to ₹238.11 lakh
- EPS decreased from ₹3.33 to ₹3.47 (despite lower profit due to reduced share capital)
Half-Yearly Comparison (H1 FY27 vs H1 FY26)
- Revenue decreased from ₹5,483.89 lakh to ₹5,443.36 lakh
- Net profit from continuing operations increased from ₹325.98 lakh to ₹694.64 lakh
- EPS increased from ₹4.09 to ₹10.11
Discontinued Operations
No activity reported in current periods (Q2 FY27 and H1 FY27). For comparison:
- Q2 FY26: Profit after tax of ₹90.66 lakh
- H1 FY26: Profit after tax of ₹1,560.09 lakh
- FY26: Profit after tax of ₹1,802.69 lakh
Financial Position as at September 30, 2026
Assets
- Total Assets: ₹14,906.61 lakh (vs ₹15,243.79 lakh as at March 31, 2026)
- Property, Plant & Equipment: ₹4,954.86 lakh (vs ₹5,116.94 lakh)
- Inventories: ₹5,291.18 lakh (significant increase from ₹2,023.34 lakh)
- Investments: ₹3,905.31 lakh (vs ₹6,103.48 lakh)
- Trade Receivables: ₹234.92 lakh (vs ₹630.28 lakh)
- Cash & Cash Equivalents: ₹42.34 lakh (vs ₹8.27 lakh)
Equity and Liabilities
- Equity Share Capital: ₹686.99 lakh (reduced from ₹796.99 lakh due to buyback)
- Other Equity: ₹11,585.27 lakh (vs ₹12,988.49 lakh)
- Short Term Borrowings: ₹1,199.55 lakh (significant increase from ₹22.70 lakh)
- Trade Payables: ₹605.73 lakh (vs ₹398.42 lakh)
- Deferred Tax Liability: ₹350.00 lakh (vs ₹357.84 lakh)
Cash Flow Statement (H1 FY27)
- Cash from Operating Activities: ₹(991.50) lakh (outflow)
- Cash from Investing Activities: ₹2,267.14 lakh (inflow)
- Cash from Financing Activities: ₹(1,219.06) lakh (outflow)
- Net Change in Cash: ₹56.58 lakh increase
- Cash & Equivalents at End: ₹42.34 lakh (includes ₹2.79 cash on hand, ₹39.55 in bank accounts)
Capital Structure Changes
The company executed a share buyback reducing equity capital from ₹796.99 lakh (March 2026) to ₹686.99 lakh (September 2026), representing a reduction of 110 lakh shares (face value ₹10 each).
Auditor Review
The unaudited financial results were reviewed by M/s. FP & Associates, Chartered Accountants, who issued a limited review report confirming no material misstatements were found. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.
Additional Information
- Previous year figures have been regrouped and reclassified where necessary
- The results are available on the company website: www.puretrop.com
- The company's registered office is at A - 603, Shapath IV, S. G. Road, Ahmedabad-380 015, Gujarat
- Manufacturing unit located at Gat No. 598/1, Village Janori, Tal. Dindori, Dist. Nashik-422 206, Maharashtra