R K Swamy Q2 FY27 Net Profit Drops 68% YoY

Meeting Details

Date: November 12, 2026
Time: 3:15 PM to 4:45 PM IST
Approved: Unaudited Standalone and Consolidated Financial Results with Limited Review Reports

Consolidated Financial Performance (₹ lakhs)

Quarterly Comparison (Q2 FY2027 vs Q2 FY2026)

Revenue from operations: ₹8,453.33 (vs ₹7,364.84) - +14.8% YoY
Total income: ₹8,661.95 (vs ₹7,638.24)
EBITDA: ₹1,030.92 (vs ₹867.27)
Profit before tax: ₹394.73 (vs ₹313.07)
Profit after tax: ₹110.90 (vs ₹53.64) - +106.8% YoY
EPS (Basic): ₹0.22 (vs ₹0.11)

Half-Yearly Comparison (H1 FY2027 vs H1 FY2026)

Revenue from operations: ₹16,815.08 (vs ₹15,121.63) - +11.2% YoY
Total income: ₹17,242.81 (vs ₹15,663.05)
EBITDA: ₹2,123.28 (vs ₹1,746.59)
Profit before tax: ₹849.39 (vs ₹673.42)
Profit after tax: ₹457.41 (vs ₹341.10) - +34.1% YoY
EPS (Basic): ₹0.91 (vs ₹0.68)

Expense Breakdown (Q2 FY2027)

Operational expense: ₹2,998.25
Employee benefits expense: ₹2,872.19
Other expenses: ₹1,760.59
Finance costs: ₹99.35
Depreciation and amortization: ₹536.84

Tax Expense (Q2 FY2027)

Current tax: ₹255.49
Deferred tax: ₹27.34
Total tax: ₹283.83

Standalone Financial Performance (₹ lakhs)

Quarterly Comparison (Q2 FY2027 vs Q2 FY2026)

Revenue from operations: ₹3,480.69 (vs ₹2,990.87) - +16.4% YoY
Other income: ₹1,185.06 (vs ₹906.25)
Total income: ₹4,665.75 (vs ₹3,897.12)
EBITDA: ₹1,310.00 (vs ₹1,040.33)
Profit before tax: ₹1,023.74 (vs ₹795.85) - +28.6% YoY
Profit after tax: ₹867.21 (vs ₹643.57) - +34.8% YoY
EPS (Basic): ₹1.72 (vs ₹1.27)

Half-Yearly Comparison (H1 FY2027 vs H1 FY2026)

Revenue from operations: ₹7,289.67 (vs ₹6,273.93) - +16.2% YoY
Other income: ₹1,417.78 (vs ₹1,161.09)
Total income: ₹8,707.45 (vs ₹7,435.02)
EBITDA: ₹1,861.04 (vs ₹1,453.81)
Profit before tax: ₹1,274.99 (vs ₹968.84) - +31.6% YoY
Profit after tax: ₹1,083.83 (vs ₹777.73) - +39.3% YoY
EPS (Basic): ₹2.15 (vs ₹1.54)

Expense Breakdown (Q2 FY2027)

Operational expense: ₹1,590.37
Employee benefits expense: ₹1,030.18
Consultancy charges: ₹327.14
Other expenses: ₹408.06
Finance costs: ₹62.17
Depreciation and amortization: ₹224.09

Tax Expense (Q2 FY2027)

Current tax: ₹136.21
Deferred tax: ₹19.32
Total tax: ₹156.53

Capital Structure

Paid-up equity share capital: ₹2,523.87 lakhs (face value ₹5 per share)
Other equity (consolidated): ₹23,301.23 lakhs
Other equity (standalone): ₹23,670.94 lakhs

Balance Sheet Highlights (Consolidated as of September 30, 2026)

Total assets: ₹40,000.81 lakhs
Non-current assets: ₹9,669.24 lakhs
Current assets: ₹30,331.57 lakhs
Trade receivables: ₹13,414.30 lakhs
Cash and cash equivalents: ₹1,828.34 lakhs
Total equity: ₹25,825.10 lakhs
Total liabilities: ₹14,175.71 lakhs

Cash Flow Statements (Consolidated H1 FY2027)

Net cash used in operating activities: ₹(1,783.73) lakhs
Net cash from investing activities: ₹1,919.89 lakhs
Net cash used in financing activities: ₹(1,884.09) lakhs
Net decrease in cash: ₹(1,747.93) lakhs

Key Notes to Financial Results

1. Prepared in accordance with Ind AS 34 and SEBI Listing Regulations

2. Reviewed by Audit Committee on November 11, 2026, and approved by Board on November 12, 2026

3. IPO completed in FY2024 raising ₹42,356.00 lakhs (fresh issue ₹17,300.00 lakhs)

IPO Proceeds Utilization as of September 30, 2026

4. Labour Codes impact: FY2026 included exceptional item of ₹307.09 lakhs (consolidated) and ₹124.53 lakhs (standalone) for employee benefit obligations. No exceptional items in current period.

5. Single operating segment: Integrated Marketing Services

6. Results available on company website (www.rkswamy.com) and stock exchanges