Key Financial Figures - Consolidated Results
Income Statement (₹ in lakhs):
- Q2 FY27 (Sep 30, 2026): Revenue from operations ₹8,453.33; Other income ₹208.62; Total Income ₹8,661.95; Profit for the period ₹110.90
- Q1 FY27 (Jun 30, 2026): Revenue from operations ₹8,361.75; Other income ₹219.11; Total Income ₹8,580.86; Profit for the period ₹346.51
- Q2 FY26 (Sep 30, 2025): Revenue from operations ₹7,364.84; Other income ₹273.40; Total Income ₹7,638.24; Profit for the period ₹53.64
- H1 FY27 (Sep 30, 2026): Revenue from operations ₹16,815.08; Other income ₹427.73; Total Income ₹17,242.81; Profit for the period ₹457.41
- H1 FY26 (Sep 30, 2025): Revenue from operations ₹15,121.63; Other income ₹541.42; Total Income ₹15,663.05; Profit for the period ₹341.10
EPS (₹):
- Q2 FY27: Basic and Diluted EPS 0.22
- Q1 FY27: Basic and Diluted EPS 0.69
- Q2 FY26: Basic and Diluted EPS 0.11
- H1 FY27: Basic and Diluted EPS 0.91
- H1 FY26: Basic and Diluted EPS 0.68
Balance Sheet (Consolidated as of Sep 30, 2026, ₹ in lakhs):
- Total Assets: ₹40,000.81
- Total Equity: ₹25,825.10
- Equity Share Capital: ₹2,523.87 (face value ₹5 per share)
- Other Equity: ₹23,301.23
Key Financial Figures - Standalone Results
Income Statement (₹ in lakhs):
- Q2 FY27: Revenue from operations ₹3,480.69; Profit for the period ₹867.21
- Q1 FY27: Revenue from operations ₹3,808.97; Profit for the period ₹216.61
- Q2 FY26: Revenue from operations ₹2,990.87; Profit for the period ₹643.57
- H1 FY27: Revenue from operations ₹7,289.67; Profit for the period ₹1,083.83
- H1 FY26: Revenue from operations ₹6,273.93; Profit for the period ₹777.73
EPS (₹):
- Q2 FY27: Basic and Diluted EPS 1.72
- Q1 FY27: Basic and Diluted EPS 0.43
- Q2 FY26: Basic and Diluted EPS 1.27
- H1 FY27: Basic and Diluted EPS 2.15
- H1 FY26: Basic and Diluted EPS 1.54
Balance Sheet (Standalone as of Sep 30, 2026, ₹ in lakhs):
- Total Assets: ₹34,761.93
- Total Equity: ₹26,194.81
- Equity Share Capital: ₹2,523.87
- Other Equity: ₹23,670.94
IPO Proceeds Utilization
The company completed its initial public offering (IPO) in FY24 with net proceeds of ₹15,632.52 lakhs. Utilization as of September 30, 2026:
- Funding working capital requirements: ₹5,400.00 lakhs (fully utilized)
- Funding DVCP Studio: ₹0 lakhs utilized of ₹1,098.50 lakhs allocated
- IT infrastructure development: ₹1,453.10 lakhs utilized of ₹3,334.20 lakhs allocated
- Setting up new CEC and CATI: ₹868.31 lakhs utilized of ₹2,173.60 lakhs allocated
- General corporate purposes: ₹3,626.22 lakhs (fully utilized)
- Total utilized: ₹11,347.63 lakhs
- Unutilized amount: ₹4,284.89 lakhs
Exceptional Items - Labour Code Impact
The Government of India notified four Labour Codes on November 21, 2025. The company had previously recognized an exceptional item of ₹307.09 lakhs (consolidated) and ₹124.53 lakhs (standalone) related to Employee Benefit Obligations in FY26. No exceptional items were recorded in the current quarter or half year.
Auditor Review
The statutory auditors, C N K & Associates LLP, expressed an unmodified review opinion on both standalone and consolidated financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.
For the consolidated results, the review included two subsidiaries whose interim financial results were not reviewed/audited by their auditors but were considered not material to the group.
Subsidiaries Included in Consolidation
The consolidated results include the following entities:
- R K Swamy Limited (Parent)
- Hansa Research Group Private Limited
- Hansa Customer Equity Private Limited
- Dsquare Solutions Private Limited
- Hansa Direct Private Limited
- Autosense Private Limited
- Hansa Marketing Services LLC
- Hansa Marketing Services Private Limited
Additional Information
- The company operates in a single operating segment: 'Integrated Marketing Services'
- Results are not evenly distributed across the year due to business nature and past trends
- Financial results are available on the company's website (www.rkswamy.com) and stock exchange websites (BSE and NSE)