Key Financial Figures - Standalone
Quarterly Performance (Q2 FY27)
- Revenue from operations: ₹7,049.84 lakhs
- Other income: ₹18.35 lakhs
- Total income: ₹7,068.19 lakhs
- Total expenses: ₹6,796.05 lakhs
- Profit before tax: ₹271.72 lakhs
- Tax expense: ₹70.18 lakhs (Current tax: ₹68.54 lakhs, Deferred tax: ₹1.64 lakhs)
- Profit after tax: ₹201.54 lakhs
- Basic and diluted EPS: ₹0.41
Half-Yearly Performance (H1 FY27)
- Revenue from operations: ₹15,545.85 lakhs
- Other income: ₹71.57 lakhs
- Total income: ₹15,617.42 lakhs
- Total expenses: ₹14,847.25 lakhs
- Profit before tax: ₹767.28 lakhs
- Tax expense: ₹190.43 lakhs (Current tax: ₹198.15 lakhs, Deferred tax: -₹7.72 lakhs)
- Profit after tax: ₹576.85 lakhs
- Basic and diluted EPS: ₹1.16
Comparative Figures
- Q2 FY26 Revenue: ₹3,478.57 lakhs
- Q2 FY26 Profit after tax: ₹112.25 lakhs
- H1 FY26 Revenue: ₹8,512.69 lakhs
- H1 FY26 Profit after tax: ₹260.44 lakhs
- FY26 Audited Revenue: ₹16,675.19 lakhs
- FY26 Audited Profit after tax: ₹711.68 lakhs
Assets and Liabilities Position (Standalone)
As at September 30, 2026
- Total assets: ₹77,473.66 lakhs
- Inventories: ₹68,589.46 lakhs
- Trade receivables: ₹2,749.48 lakhs
- Cash and cash equivalents: ₹192.63 lakhs
- Loans: ₹3,542.16 lakhs
- Equity share capital: ₹4,961.79 lakhs
- Other equity: ₹4,347.47 lakhs
- Total equity: ₹9,309.26 lakhs
- Borrowings (non-current): ₹8,434.52 lakhs
- Borrowings (current): ₹43,759.52 lakhs
- Other financial liabilities: ₹14,447.13 lakhs
- Current tax liabilities: ₹356.39 lakhs
Cash Flow Statement (Standalone)
Half Year Ended September 30, 2026
- Net cash from operating activities: ₹13,631.45 lakhs
- Net cash from investing activities: ₹60.97 lakhs
- Net cash used in financing activities: -₹13,781.17 lakhs
- Net decrease in cash: -₹88.75 lakhs
- Cash at beginning: ₹281.38 lakhs
- Cash at end: ₹192.63 lakhs
Exceptional Items
- Q2 FY27: ₹0.42 lakhs
- H1 FY27: ₹2.89 lakhs
Related to incremental impact of new Labour Codes notified by Government of India on November 21, 2025. The obligation has been measured based on statutory formula under Payment of Gratuity Act, 1972. Company is establishing Approved Gratuity Trust Fund with LIC.
Related Party Transactions
Half Year Ended September 30, 2026
Total value of transactions: ₹22,775.20 lakhs
Key Management Personnel Transactions:
- Mr. Anop Chand Jain (Managing Director): Loan taken ₹1,225.00 lakhs, Repayment ₹8,550.00 lakhs, Interest ₹79.52 lakhs, Remuneration ₹15.00 lakhs
- Mr. Gajraj Jain (Joint Managing Director): Loan taken ₹2,353.67 lakhs, Repayment ₹1,716.19 lakhs, Interest ₹186.19 lakhs, Remuneration ₹15.00 lakhs
- Mr. Navin Jain (Director): Loan taken ₹1,825.00 lakhs, Repayment ₹2,560.00 lakhs, Interest ₹1,040.87 lakhs, Remuneration ₹12.00 lakhs
- Mr. Ashish Jain (Director): Loan taken ₹1,213.00 lakhs, Repayment ₹1,850.00 lakhs, Interest ₹88.26 lakhs, Remuneration ₹12.00 lakhs
- Other KMPs: Mr. Nitesh Jain (₹12.00 lakhs), Mr. Ikkapadath Bilal Mohammadali (₹1.50 lakhs)
Loans from directors are unsecured, carry interest at 15% p.a., and are repayable on demand.
Subsidiary Information
- Rainbow Foundations and Real Estates Pvt Ltd (wholly owned subsidiary) incorporated during FY 2026-27
- Subsidiary results: Total revenue ₹Nil, Net loss after tax ₹0.01 lakh (Q2) and ₹0.17 lakh (H1), Total assets ₹0.96 lakh
- Investment in subsidiary: ₹1.00 lakh for subscription to share capital at incorporation
- Subsidiary results not reviewed by its auditor, considered not material to the Group
Consolidated Results
Q2 FY27
- Profit after tax: ₹201.53 lakhs
- Basic and diluted EPS: ₹0.41
H1 FY27
- Profit after tax: ₹576.68 lakhs
- Basic and diluted EPS: ₹1.16
Total equity attributable to owners: ₹9,309.09 lakhs
Dates and Approvals
- Board meeting date: November 14, 2026
- Meeting duration: 18:00 to 19:45 hours
- Results approved by Board after review by Audit Committee
- Previous intimation letter dated: November 10, 2026