Key Financial Figures (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹595.66 lakh
  • Other income: ₹11.74 lakh
  • Total income: ₹596.84 lakh
  • Profit before tax: ₹333.32 lakh
  • Current tax: ₹92.04 lakh
  • Deferred tax: (₹4.18) lakh
  • Profit for the period: ₹245.44 lakh
  • Basic EPS: ₹2.35
  • Diluted EPS: ₹2.35

Comparative Performance

Quarterly Comparison (YoY):

  • Revenue increased from ₹405.75 lakh (Q2 FY2026) to ₹595.66 lakh (Q2 FY2027)
  • Profit for the period increased from ₹162.85 lakh to ₹245.44 lakh

Half-Yearly Performance (H1 FY2027 vs H1 FY2026):

  • Revenue: ₹1,109.89 lakh vs ₹745.66 lakh
  • Profit for the period: ₹484.45 lakh vs ₹267.20 lakh

Segment-wise Performance (Quarter Ended September 30, 2026)

  • Trading Segment: Revenue of ₹578.48 lakh, profit before tax and finance cost of ₹353.80 lakh
  • Manufacturing Segment: Revenue of ₹38.37 lakh, profit before tax and finance cost of ₹3.28 lakh
  • Net sales/income from operations: ₹595.66 lakh after eliminating inter-segment revenue of ₹19.18 lakh

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹896.01 lakh (compared to ₹764.91 lakh as of March 31, 2026)
  • Shareholder's funds: ₹410.35 lakh
  • Non-current liabilities: ₹134.34 lakh
  • Current liabilities: ₹351.32 lakh
  • Current assets: ₹609.02 lakh
  • Cash and cash equivalents: ₹10.12 lakh

Cash Flow Statement (Six months ended September 30, 2026)

  • Net cash from operating activities: (₹242.61) lakh
  • Net cash used in investing activities: (₹56.11) lakh
  • Net cash from financing activities: ₹398.42 lakh
  • Net increase in cash and cash equivalents: ₹99.70 lakh

Additional Information

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
  • The meeting of the Board of Directors commenced at 1:00 PM and concluded at 1:55 PM on November 3, 2026
  • The results will be published in newspapers as per Regulation 47(1) of Listing Regulations
  • The financial results are available on the company website: https://www.ramavisionltd.com/

Notes to Financial Statements

  • The Government of India has consolidated 29 labour legislations into four labour codes effective from November 21, 2025
  • The company has assessed and disclosed the incremental impact of these changes as exceptional items in FY2025-26
  • The company continues to monitor developments and will provide appropriate accounting effect as needed
  • Previous period figures have been regrouped or rearranged where necessary

#RAMA VISION LIMITED #SEBIDisclosure #RegulatoryCompliance #FinancialResults #Neutral