Responsive Industries Limited announced the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, approved by the Board of Directors at their meeting held on October 30, 2026. The meeting commenced at 04:01 PM and concluded at 04:41 PM.
Financial Results - Consolidated (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹20,488.84
- Other Income: ₹89.69
- Total Income: ₹20,578.53
- Total Expenses: ₹19,739.50
- Profit Before Tax: ₹839.03
- Tax Expense: ₹189.83
- Net Profit After Tax: ₹649.20
- Other Comprehensive Income: ₹1,003.72
- Total Comprehensive Income: ₹1,652.92
- Basic EPS: ₹0.24
- Diluted EPS: ₹0.24
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹39,776.00
- Other Income: ₹293.39
- Total Income: ₹40,069.39
- Total Expenses: ₹38,866.55
- Profit Before Tax: ₹1,202.84
- Tax Expense: ₹279.70
- Net Profit After Tax: ₹923.14
- Other Comprehensive Income: ₹980.68
- Total Comprehensive Income: ₹1,903.82
- Basic EPS: ₹0.35
- Diluted EPS: ₹0.35
Financial Results - Standalone (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹17,044.27
- Other Income: ₹89.08
- Total Income: ₹17,133.35
- Total Expenses: ₹16,425.18
- Profit Before Tax: ₹708.17
- Tax Expense: ₹189.83
- Net Profit After Tax: ₹518.35
- Total Comprehensive Income: ₹518.35
- Basic EPS: ₹0.19
- Diluted EPS: ₹0.19
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹31,872.17
- Other Income: ₹192.47
- Total Income: ₹32,064.63
- Total Expenses: ₹31,012.92
- Profit Before Tax: ₹1,051.71
- Tax Expense: ₹279.70
- Net Profit After Tax: ₹772.01
- Total Comprehensive Income: ₹772.01
- Basic EPS: ₹0.29
- Diluted EPS: ₹0.29
Balance Sheet Highlights
Consolidated (as of September 30, 2026):
- Total Assets: ₹1,83,917.44 lakhs
- Property, Plant and Equipment: ₹70,914.20 lakhs
- Inventories: ₹21,804.48 lakhs
- Trade Receivables: ₹49,121.14 lakhs
- Cash and Cash Equivalents: ₹1,689.56 lakhs
- Total Equity: ₹1,57,527.31 lakhs
- Total Liabilities: ₹26,390.11 lakhs
Standalone (as of September 30, 2026):
- Total Assets: ₹1,19,434.26 lakhs
- Property, Plant and Equipment: ₹41,298.05 lakhs
- Investments: ₹44,396.60 lakhs
- Inventories: ₹20,366.76 lakhs
- Trade Receivables: ₹8,828.59 lakhs
- Cash and Cash Equivalents: ₹286.73 lakhs
- Total Equity: ₹97,001.50 lakhs
- Total Liabilities: ₹22,432.77 lakhs
Auditor's Review
The financial results were reviewed by M/s. Shah & Taparia, Chartered Accountants, the statutory auditors. Their limited review report confirms that the results have been prepared in accordance with Ind AS 34 and comply with SEBI Listing Regulations. The review covered the parent company and its subsidiaries: Responsive Industries Limited (Hong Kong), Responsive Industries LLC (USA), and Axiom Cordages Limited (Hong Kong).
The auditors noted that they did not review the interim financial information of three foreign subsidiaries, whose financial information reflects total assets of ₹1,07,916.42 lakhs and total income of ₹8,004.75 lakhs for the period ended September 30, 2026. These subsidiaries' financial statements were prepared in accordance with local GAAP and reviewed by other auditors.
Additional Information
- Paid-up Equity Share Capital: ₹2,666.09 lakhs (Face Value of ₹1 each)
- The company's primary business consists of "Articles made out of PVC/Polymers"
- Comparative financial information has been regrouped and reclassified where necessary
- The disclosure is available on the company's website at www.responsiveindustries.com