Board Meeting Details

The Board Meeting commenced at 04:15 PM and concluded at 04:45 PM on October 23, 2026.

Key Decisions and Approvals

1. Financial Results Approval: The Board approved the Audited Financial Results (Standalone and Consolidated) along with the Audit Reports of the Company for the quarter and half year ended September 30, 2026.

2. Appointment of Company Secretary: The Board approved the appointment of Mr. Prankur Chaturvedi (Membership Number – A-38999) as the Company Secretary (Key Managerial Personnel) of the Company, with immediate effect from October 23, 2026.

Detailed Financial Performance (Standalone)

For the quarter ended September 30, 2026 (Audited):

  • Revenue from operations: ₹339.40 million
  • Other Income: ₹14.71 million
  • Total Income: ₹354.11 million
  • Total Expenses: ₹242.81 million
  • Profit Before Tax (PBT): ₹111.30 million
  • Current Tax: ₹27.99 million
  • Deferred Tax Charge: ₹1.43 million
  • Profit for the period (after tax): ₹81.88 million
  • Other Comprehensive Income (net of tax): ₹0.12 million
  • Total Comprehensive Income: ₹82.00 million
  • Basic Earnings Per Share (EPS): ₹0.69
  • Diluted EPS: ₹0.69

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Total Income: ₹680.14 million (vs ₹587.18 million)
  • Profit Before Tax: ₹204.90 million (vs ₹171.73 million)
  • Profit for the period (after tax): ₹151.55 million (vs ₹128.05 million)
  • Basic EPS: ₹1.28 (vs ₹1.14)

Standalone Balance Sheet (as of September 30, 2026):

  • Total Assets: ₹2,500.70 million
  • Total Equity: ₹2,430.20 million
  • Total Liabilities: ₹590.50 million

Standalone Cash Flow (H1 FY27):

  • Cash Flow from Operating Activities: ₹261.15 million
  • Cash Flow from Investing Activities: (₹257.49) million
  • Cash Flow from Financing Activities: (₹9.12) million
  • Net decrease in Cash: (₹5.46) million

Detailed Financial Performance (Consolidated)

For the quarter ended September 30, 2026 (Audited):

  • Revenue from operations: ₹590.78 million
  • Other Income: ₹15.87 million
  • Total Income: ₹606.65 million
  • Total Expenses: ₹528.27 million
  • Profit Before Tax (PBT): ₹78.38 million
  • Current Tax: ₹27.99 million
  • Deferred Tax Credit: (₹13.52) million
  • Profit for the period (after tax): ₹63.91 million (attributable to equity holders of parent)
  • Other Comprehensive Income (net of tax): ₹0.27 million
  • Total Comprehensive Income: ₹64.18 million
  • Basic Earnings Per Share (EPS): ₹0.54
  • Diluted EPS: ₹0.54

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Total Income: ₹1,134.50 million (vs ₹979.97 million)
  • Profit Before Tax: ₹124.02 million (vs ₹129.45 million)
  • Profit for the period (after tax): ₹110.66 million (vs ₹96.71 million)
  • Basic EPS: ₹0.93 (vs ₹0.86)

Consolidated Balance Sheet (as of September 30, 2026):

  • Total Assets: ₹2,943.69 million
  • Total Equity: ₹2,078.90 million
  • Total Liabilities: ₹864.79 million

Consolidated Cash Flow (H1 FY27):

  • Cash Flow from Operating Activities: ₹238.79 million
  • Cash Flow from Investing Activities: (₹248.57) million
  • Cash Flow from Financing Activities: (₹14.50) million
  • Net decrease in Cash: (₹24.28) million

Subsidiary Information

The consolidated results include the subsidiary Shipway Technology Private Limited (100% holding). Its unaudited financial information, as reported by another auditor, reflects total assets of ₹368.14 million as of September 30, 2026, and a net loss after tax of ₹10.73 million for Q2 FY27.

Management Change: Appointment of Company Secretary

Mr. Prankur Chaturvedi was appointed as Company Secretary (KMP). His brief profile includes:

  • An accomplished legal professional and qualified Company Secretary with ~13 years of experience.
  • Currently serves as the General Counsel at Unicommerce since September 1, 2023.
  • He is a law graduate from Campus Law Centre, University of Delhi.
  • Previous experience includes roles at AceVector Group (formerly Snapdeal), Abbott Healthcare, Cipla Limited, Johnson & Johnson, and OYO Group.
  • He is not related to any other director on the Board.

Notes to Financial Statements

  • The company operates in one reportable segment: providing solutions related to supply chain management.
  • A provision of ₹1.50 million for additional remuneration to Independent Directors, recognized in FY26, was reversed in Q2 FY27 based on a new recommendation.
  • The financial results are prepared in accordance with Ind AS.

Availability of Documents

The results and reports are available on the company's website (unicommerce.com/investor-relations), BSE website (bseindia.com), and NSE website (nseindia.com).