Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹617.76 lakh (compared to ₹507.37 lakh in Q2 FY26)
  • Total income: ₹617.76 lakh
  • Total expenses: ₹615.03 lakh
  • Profit before tax: ₹2.73 lakh
  • Net profit: ₹2.75 lakh
  • Basic and diluted EPS: ₹0.09

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹1,227.01 lakh (compared to ₹1,014.35 lakh in H1 FY26)
  • Total income: ₹1,227.33 lakh
  • Total expenses: ₹1,219.78 lakh
  • Profit before tax: ₹7.55 lakh
  • Net profit: ₹7.14 lakh
  • Basic and diluted EPS: ₹0.23

Comparative Financials (Quarterly):

  • Q2 FY27 Revenue: ₹617.76 lakh vs Q1 FY27: ₹609.25 lakh vs Q2 FY26: ₹507.37 lakh
  • Q2 FY27 Net Profit: ₹2.75 lakh vs Q1 FY27: ₹4.39 lakh vs Q2 FY26: ₹4.32 lakh

Expense Breakdown (Q2 FY27):

  • Cost of material consumed: ₹406.18 lakh
  • Changes in inventory of finished goods: ₹10.83 lakh
  • Employee benefits expense: ₹67.72 lakh
  • Finance costs: ₹4.57 lakh
  • Depreciation and amortization: ₹13.30 lakh
  • Other expenses: ₹112.43 lakh

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

  • Total assets: ₹890.74 lakh (compared to ₹1,006.54 lakh as of March 31, 2026)
  • Non-current assets: ₹345.85 lakh
  • Current assets: ₹544.89 lakh
  • Inventories: ₹163.13 lakh
  • Trade receivables: ₹304.03 lakh
  • Cash and cash equivalents: ₹33.35 lakh
  • Equity: ₹513.28 lakh
  • Equity share capital: ₹308.13 lakh (30,813 shares of ₹10 each)
  • Other equity: ₹205.15 lakh
  • Total liabilities: ₹377.46 lakh

Cash Flow Statement (H1 FY27):

  • Net cash flow from operating activities: ₹132.94 lakh
  • Net cash flow from investing activities: ₹0.32 lakh
  • Net cash flow from financing activities: ₹-140.58 lakh
  • Net decrease in cash and cash equivalents: ₹-7.32 lakh
  • Closing cash balance: ₹33.35 lakh

Additional Information

  • The Board meeting commenced at 11:30 a.m. and concluded at 11:40 a.m. on October 31, 2026
  • The trading window for all insiders, directors, promoters, connected persons, and designated employees will reopen on November 3, 2026
  • The financial results have been reviewed by the statutory auditors, A. Natani & Co., who issued a limited review report
  • The results are prepared in accordance with Ind AS 34 "Interim Financial Reporting"
  • The company operates in a single business segment
  • The results will be published in newspapers as per Regulation 47 of SEBI LODR Regulations
  • The results are available on the company's website (www.vinayakpolycon.com) and BSE website