Unjha Formulations Limited held a board meeting on November 5, 2026, which commenced at 13:45 and concluded at 15:15. The board approved the unaudited financial results for the second quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Results Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Net Sales/Income from Operations: ₹436.03 lakh
  • Other Operating Income: ₹4.66 lakh
  • Total Income from Operations: ₹440.69 lakh
  • Total Expenditure: ₹389.68 lakh
  • Profit from Operations: ₹51.01 lakh
  • Net Profit: ₹51.01 lakh
  • Basic EPS: ₹1.14
  • Diluted EPS: ₹1.14

Half Year Ended September 30, 2026 (Unaudited):

  • Net Sales/Income from Operations: ₹766.78 lakh
  • Other Operating Income: ₹4.58 lakh
  • Total Income from Operations: ₹771.36 lakh
  • Total Expenditure: ₹704.66 lakh
  • Profit from Operations: ₹66.70 lakh
  • Net Profit: ₹66.70 lakh
  • Basic EPS: ₹1.49
  • Diluted EPS: ₹1.49

Comparative Performance

Quarter Comparison:

  • Q2 FY27 Net Profit: ₹51.01 lakh vs Q2 FY26: ₹81.78 lakh
  • Q2 FY27 Net Sales: ₹436.03 lakh vs Q2 FY26: ₹428.53 lakh

Half Year Comparison:

  • H1 FY27 Net Profit: ₹66.70 lakh vs H1 FY26: ₹120.78 lakh
  • H1 FY27 Net Sales: ₹766.78 lakh vs H1 FY26: ₹789.94 lakh

Balance Sheet Position (as of September 30, 2026)

Assets:

  • Total Assets: ₹629.30 lakh
  • Non-Current Assets: ₹129.58 lakh
  • Current Assets: ₹499.72 lakh
  • Inventories: ₹114.13 lakh
  • Investments: ₹150.00 lakh
  • Trade Receivables: ₹147.89 lakh
  • Cash & Cash Equivalents: ₹15.43 lakh
  • Other Current Assets: ₹72.27 lakh

Liabilities and Equity:

  • Equity Share Capital: ₹448.05 lakh
  • Other Equity: ₹3.00 lakh
  • Current Liabilities: ₹178.25 lakh
  • Trade Payables: ₹143.90 lakh
  • Other Current Liabilities: ₹8.80 lakh
  • Provisions: ₹25.55 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Generated from Operations: ₹18.89 lakh
  • Direct Taxes Paid: ₹10.61 lakh
  • Net Cash from Operating Activities: ₹8.28 lakh
  • Net Cash Used in Investing Activities: ₹157.11 lakh
  • Net Cash Used in Financing Activities: ₹0.22 lakh
  • Net Change in Cash: ₹149.05 lakh (decrease)
  • Cash at Beginning: ₹164.48 lakh
  • Cash at End: ₹15.43 lakh

Additional Information

  • Paid-up Equity Share Capital: ₹448.05 lakh (face value ₹10 each)
  • The company has only one business segment
  • No pending investor complaints at beginning or end of quarter
  • No extraordinary items during the period
  • Figures for previous periods have been regrouped where necessary

Auditor's Review

M/s Jain & Golechha Chartered Accountants issued a limited review report dated November 5, 2026, stating that nothing came to their attention causing them to believe that the unaudited financial results were not prepared in accordance with applicable Indian Accounting Standards (Ind AS) and SEBI LODR regulations. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.