The Board meeting commenced at 3:00 PM (IST) and concluded at 3:30 PM (IST).

The unaudited financial results were reviewed by the statutory auditors, BSJ & Associates, who issued a limited review report. Based on their review, nothing came to their attention to believe that the statement contains any material misstatement or has not disclosed the information required by Regulation 33.

Financial Performance (All figures in ₹ Lakh)

Quarter Ended September 30, 2026 (Q2 FY2027):

  • Revenue from Operations: ₹647.70
  • Other Income: ₹41.87
  • Total Revenue: ₹689.57
  • Total Expenses: ₹685.86
  • Profit before Tax: ₹3.71
  • Net Profit for the period: ₹3.71
  • Earnings Per Share (Basic & Diluted): ₹0.06

Quarter Ended June 30, 2026 (Q1 FY2027):

  • Revenue from Operations: ₹320.04
  • Other Income: ₹54.49
  • Total Revenue: ₹374.53
  • Total Expenses: ₹496.13
  • Loss before Tax: ₹(121.60)
  • Net Loss for the period: ₹(121.60)
  • Earnings Per Share (Basic & Diluted): ₹(1.88)

Half Year Ended September 30, 2026 (H1 FY2027):

  • Revenue from Operations: ₹967.74
  • Other Income: ₹96.36
  • Total Revenue: ₹1,064.10
  • Total Expenses: ₹1,181.99
  • Loss before Tax: ₹(117.89)
  • Net Loss for the period: ₹(117.89)
  • Earnings Per Share (Basic & Diluted): ₹(1.82)

Comparative Figures (Half Year Ended September 30, 2025):

  • Revenue from Operations: ₹944.46
  • Other Income: ₹69.30
  • Total Revenue: ₹1,013.76
  • Total Expenses: ₹991.76
  • Profit before Tax: ₹22.00
  • Net Profit for the period: ₹22.00
  • Earnings Per Share (Basic & Diluted): ₹0.34

Audited Full Year Ended March 31, 2026 (FY2026):

  • Revenue from Operations: ₹2,869.89
  • Other Income: ₹11.72
  • Total Revenue: ₹2,881.61
  • Total Expenses: ₹2,852.70
  • Profit before Tax: ₹28.91
  • Tax Expense: ₹2.34 (Earlier year)
  • Net Profit for the period: ₹26.57
  • Earnings Per Share (Basic & Diluted): ₹0.45

Balance Sheet Highlights (As at September 30, 2026)

  • Total Assets: ₹1,841.90 Lakh (Audited Mar-31-2026: ₹2,211.92 Lakh)
  • Non-Current Assets: ₹134.13 Lakh (Includes Property, Plant and Equipment: ₹110.80 Lakh)
  • Current Assets: ₹1,707.77 Lakh (Includes Inventories: ₹972.33 Lakh; Trade Receivables: ₹483.96 Lakh; Cash & Cash Equivalents: ₹14.65 Lakh)
  • Total Equity: Negative ₹(35.22) Lakh (Audited Mar-31-2026: ₹82.67 Lakh)
  • Paid-up Equity Share Capital (Face value ₹10/- each): ₹647.95 Lakh (unchanged)
  • Other Equity: Negative ₹(683.17) Lakh (Audited Mar-31-2026: Negative ₹(565.28) Lakh)
  • Total Liabilities: ₹1,877.12 Lakh
  • Current Liabilities: ₹1,768.13 Lakh (Includes Borrowings: ₹1,341.48 Lakh; Trade Payables: ₹402.17 Lakh)

Cash Flow for Half Year Ended September 30, 2026

  • Net Cash Generated from Operating Activities: ₹35.93 Lakh
  • Net Cash Generated from Investing Activities: ₹24.95 Lakh
  • Net Cash Used in Financing Activities: ₹(362.68) Lakh
  • Net Increase in Cash and Cash Equivalents: ₹13.20 Lakh

Notes to Accounts

1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).

2. The company's operation predominantly relates to the processing & exporting of marine products, which is its primary segment.

3. The members in an Extra Ordinary General Meeting held on July 31, 2025, approved the sale of 180 cents of land with a building in Calicut. The working of the company as a going concern is based on the condition that the successful bidder must lease the said building back to the company. The outcome of this transaction is pending the completion of the bid.

4. There were no investor complaints during the period (Opening: Nil, Received: Nil, Disposed: Nil, Closing: Nil).

5. The results are available on the websites of the NSE (www.nseindia.com), BSE (www.bseindia.com), and the company (www.uniroyalmarine.com).