Shubham Polyspin Limited submitted its unaudited financial results for the quarter ended September 30, 2026, to BSE Limited. The Board of Directors approved these results in a meeting held on November 5, 2026, from 5:00 PM to 6:00 PM. The submission was made pursuant to Regulation 33 and Regulation 30 read with Para-A of Part-A of Schedule III of the SEBI (LODR) Regulations, 2015. The company also confirmed no deviation/variation in utilization of issue proceeds as per Regulation 32(1).

Financial Performance Highlights (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹1,653.32
  • Other Income: ₹24.32
  • Total Income: ₹1,677.64
  • Total Expenses: ₹1,625.41
  • Profit Before Tax: ₹52.23
  • Tax Expense: ₹10.44 (Current Tax: ₹13.08, Deferred Tax: ₹(2.64))
  • Profit After Tax: ₹41.79
  • Other Comprehensive Income: ₹0.26
  • Total Comprehensive Income: ₹42.05
  • Basic & Diluted EPS: ₹0.35

Comparative Quarterly Performance:

  • Revenue increased 17.8% YoY from ₹1,403.21 in Q2 FY26 and 30.7% QoQ from ₹1,264.34 in Q1 FY27.
  • Net profit increased 214% YoY from ₹13.31 lakh in Q2 FY26 and 82.6% QoQ from ₹22.88 lakh in Q1 FY27.

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

  • Revenue from Operations: ₹2,917.66
  • Other Income: ₹42.81
  • Total Income: ₹2,960.47
  • Total Expenses: ₹2,875.40
  • Profit Before Tax: ₹85.07
  • Tax Expense: ₹20.40 (Current Tax: ₹21.47, Deferred Tax: ₹(1.07))
  • Profit After Tax: ₹64.67
  • Other Comprehensive Income: ₹0.26
  • Total Comprehensive Income: ₹64.93
  • Basic & Diluted EPS: ₹0.54

Comparative Half-Yearly Performance:

  • Revenue decreased 1.4% from ₹2,958.16 in H1 FY26.
  • Net profit increased 97.8% from ₹32.69 lakh in H1 FY26.

Annual Comparison (FY26 Audited):

  • Revenue from Operations: ₹5,117.56
  • Profit After Tax: ₹102.58
  • Basic & Diluted EPS: ₹0.86

Expense Breakdown (Q2 FY27)

  • Cost of Materials Consumed: ₹1,380.38
  • Changes in Inventories: ₹(50.95) credit
  • Employee Benefits Expense: ₹72.21
  • Finance Costs: ₹18.32
  • Depreciation and Amortization: ₹33.52
  • Other Expenses: ₹171.93

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹3,108.80 lakh
  • Non-Current Assets: ₹1,702.18 lakh (Property, Plant & Equipment: ₹1,588.36 lakh)
  • Current Assets: ₹1,406.62 lakh (Inventories: ₹345.49 lakh, Trade Receivables: ₹500.05 lakh, Cash & Cash Equivalents: ₹71.86 lakh)
  • Total Equity: ₹1,771.78 lakh (Share Capital: ₹1,212.20 lakh, Other Equity: ₹559.58 lakh)
  • Non-Current Liabilities: ₹289.63 lakh (Borrowings: ₹131.97 lakh)
  • Current Liabilities: ₹1,047.39 lakh (Borrowings: ₹839.38 lakh, Trade Payables: ₹44.26 lakh)

Cash Flow Statement (H1 FY27)

  • Cash Flow from Operating Activities: ₹(57.52) lakh (negative)
  • Cash Flow from Investing Activities: ₹(18.25) lakh
  • Cash Flow from Financing Activities: ₹91.96 lakh
  • Net Increase in Cash: ₹16.19 lakh
  • Cash & Cash Equivalents at End: ₹71.88 lakh

Additional Information

  • Paid-up Equity Share Capital: ₹1,212.20 lakh (Face Value ₹10 each)
  • The company operates in a single segment: Manufacturing of Yarns and allied products
  • The financial results were reviewed by the Audit Committee and Statutory Auditors Jain P.C. & Associates
  • The limited review report issued by auditors confirmed no material misstatement in the financial results
  • Figures for previous periods have been regrouped/rearranged for comparability