Rishiroop Limited

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹31.87 crore
  • Revenue from Operations: ₹32.51 crore
  • Other Income: ₹2.25 crore
  • Loss on Fair Valuation of Investments: ₹(2.88) crore
  • Total Expenses: ₹29.13 crore
  • Cost of materials consumed: ₹7.05 crore
  • Purchase of stock-in-trade: ₹12.95 crore
  • Employee Benefits Expense: ₹1.35 crore
  • Profit Before Tax: ₹2.75 crore
  • Tax Expense: ₹0.78 crore
  • Current Tax: ₹1.37 crore
  • Deferred Tax: ₹(0.59) crore
  • Prior Period Tax: ₹(0.0001) crore
  • Net Profit: ₹1.96 crore
  • Other Comprehensive Income: ₹(0.01) crore
  • Total Comprehensive Income: ₹1.95 crore
  • Basic EPS: ₹2.14
  • Diluted EPS: ₹2.14

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹66.95 crore
  • Revenue from Operations: ₹57.56 crore
  • Other Income: ₹3.31 crore
  • Gain on Fair Valuation of Investments: ₹6.08 crore
  • Total Expenses: ₹48.59 crore
  • Profit Before Tax: ₹18.36 crore
  • Tax Expense: ₹3.71 crore
  • Net Profit: ₹14.65 crore
  • Other Comprehensive Income: ₹(0.05) crore
  • Total Comprehensive Income: ₹14.60 crore
  • Basic EPS: ₹15.99
  • Diluted EPS: ₹15.99

Comparative Performance

Quarter-over-Quarter (Q2 FY27 vs Q1 FY27):

  • Total Income decreased from ₹35.07 crore to ₹31.87 crore
  • Net Profit decreased from ₹12.68 crore to ₹1.96 crore
  • EPS decreased from ₹13.84 to ₹2.14

Year-over-Year (Q2 FY27 vs Q2 FY26):

  • Total Income increased from ₹16.97 crore to ₹31.87 crore
  • Net Profit increased from ₹0.22 crore to ₹1.96 crore
  • EPS increased from ₹0.24 to ₹2.14

Half-Year Comparison (H1 FY27 vs H1 FY26):

  • Total Income increased from ₹43.64 crore to ₹66.95 crore
  • Net Profit increased from ₹8.89 crore to ₹14.65 crore
  • EPS increased from ₹9.70 to ₹15.99

Financial Position as of September 30, 2026

Assets:

  • Total Assets: ₹176.63 crore
  • Non-Current Assets: ₹109.77 crore
  • Property, Plant and Equipment: ₹1.10 crore
  • Investments: ₹105.58 crore
  • Current Assets: ₹66.86 crore
  • Inventories: ₹24.36 crore
  • Investments: ₹19.68 crore
  • Trade Receivables: ₹19.50 crore
  • Cash and Cash Equivalents: ₹0.28 crore

Equity and Liabilities:

  • Equity Share Capital: ₹9.16 crore (Face Value ₹10 each)
  • Other Equity: ₹141.14 crore
  • Total Equity: ₹150.30 crore
  • Non-Current Liabilities: ₹5.68 crore
  • Current Liabilities: ₹20.62 crore
  • Trade Payables: ₹16.97 crore
  • Current Tax Liabilities: ₹1.46 crore

Cash Flow Statement (H1 FY27)

Operating Activities:

  • Net Cash Used: ₹(6.33) crore
  • Taxes Paid: ₹(1.77) crore

Investing Activities:

  • Net Cash Generated: ₹6.61 crore
  • Purchase of Investments: ₹(39.27) crore
  • Sale of Investments: ₹47.27 crore
  • Interest Received: ₹1.56 crore

Financing Activities:

  • Net Cash Used: ₹(1.51) crore
  • Dividend Paid: ₹(1.37) crore
  • Lease Liability Payments: ₹(0.13) crore

Net Change in Cash: ₹(1.23) crore

Additional Information

  • The company operates in one business segment: Polymers & Compound
  • Financial results prepared in accordance with Ind-AS
  • Results reviewed by Audit Committee and Statutory Auditors (Iayesh Dadia & Associates LLP)
  • Limited review report issued by auditors with no qualifications
  • No deviation in public issue proceeds, no outstanding defaults on loans, and no audit qualifications impact
  • Related party transactions submitted in XBRL mode