Sharda Ispat Limited announced the unaudited financial results for the second quarter and half year ended 30th September, 2026, approved by the Board of Directors at their meeting held on 03rd November 2026. The meeting commenced at 11:00 a.m. and concluded at 13:00 p.m.

Financial Performance (Quarter Ended 30.09.2026)

  • Revenue from operations (Net): ₹6,747.36 lakhs
  • Other income: ₹87.29 lakhs
  • Total Income: ₹6,834.65 lakhs
  • Total Expenses: ₹6,661.88 lakhs
  • Cost of raw materials consumed: ₹5,277.57 lakhs
  • Changes in inventories: ₹455.55 lakhs
  • Employee benefits expense: ₹89.60 lakhs
  • Finance Cost: ₹47.17 lakhs
  • Depreciation: ₹22.08 lakhs
  • Other expenses: ₹769.92 lakhs
  • Profit before tax: ₹172.77 lakhs
  • Tax expense: Net tax credit of ₹41.07 lakhs (Current Tax: -₹42.47 lakhs, Deferred Tax: ₹1.40 lakhs)
  • Net Profit after tax: ₹131.70 lakhs
  • Other Comprehensive Income: ₹19.13 lakhs (Gain on Fair Valuation of Investment)
  • Total Comprehensive Income: ₹150.83 lakhs
  • Basic and diluted EPS: ₹2.59

Financial Performance (Half Year Ended 30.09.2026)

  • Revenue from operations (Net): ₹13,862.41 lakhs
  • Other income: ₹162.20 lakhs
  • Total Income: ₹14,024.61 lakhs
  • Total Expenses: ₹13,631.19 lakhs
  • Profit before tax: ₹393.42 lakhs
  • Tax expense: Net tax credit of ₹98.22 lakhs (Current Tax: -₹101.21 lakhs, Deferred Tax: ₹2.99 lakhs)
  • Net Profit after tax: ₹295.20 lakhs
  • Other Comprehensive Income: ₹42.51 lakhs
  • Total Comprehensive Income: ₹337.71 lakhs
  • Basic and diluted EPS: ₹5.81

Comparative Figures (Quarter Ended)

  • 30.06.2026: Net Profit ₹163.50 lakhs, Total Income ₹7,189.96 lakhs, EPS ₹3.22
  • 30.09.2025: Net Profit ₹12.93 lakhs, Total Income ₹2,720.45 lakhs, EPS ₹0.25

Comparative Figures (Half Year Ended)

  • 30.09.2025: Net Profit ₹41.32 lakhs, Total Income ₹5,603.47 lakhs, EPS ₹0.81

Balance Sheet Highlights (as on 30.09.2026)

  • Total Assets: ₹9,766.22 lakhs
  • Non-current assets: ₹1,424.60 lakhs (Property, Plant & Equipment: ₹310.15 lakhs, Investments: ₹981.16 lakhs)
  • Current assets: ₹8,341.62 lakhs (Inventories: ₹1,550.86 lakhs, Trade receivables: ₹1,736.54 lakhs, Cash and cash equivalents: ₹510.80 lakhs)
  • Total Equity: ₹6,883.27 lakhs (Equity share capital: ₹507.68 lakhs, Other equity: ₹6,375.59 lakhs)
  • Non-current liabilities: ₹229.62 lakhs
  • Current liabilities: ₹2,653.33 lakhs

Cash Flow Statement (Half Year Ended 30.09.2026)

  • Net Cash from Operating Activities: ₹1,026.12 lakhs
  • Net Cash from Investing Activities: ₹852.21 lakhs
  • Net Cash from Financing Activities: -₹741.75 lakhs
  • Net Increase in Cash & Cash Equivalents: ₹332.69 lakhs
  • Cash & Cash Equivalents at end: ₹510.80 lakhs

Additional Information

  • The company operates in one segment only (iron and steel).
  • Previous period figures have been regrouped/reclassified for comparability.
  • The financial results were reviewed by the Audit Committee and approved by the Board.
  • A Limited Review Report was issued by the statutory auditors, Panpaliya Taori & Co., confirming compliance with SEBI LODR Regulations and Ind AS 34.
  • The results are published and available on the company's website at shardaispat.com.