Financial Results - Standalone (₹ in Lakhs)
Quarterly Performance:
- Q2 FY27 (Sep 30, 2026): Total Income from operations: ₹1,395.68; Net Loss before tax: ₹(168.27); Net Loss after tax: ₹(168.27); EPS Basic: ₹(0.12); EPS Diluted: ₹(0.12)
- Q1 FY27 (Jun 30, 2026): Total Income from operations: ₹2,784.16; Net Loss before tax: ₹(77.12); Net Loss after tax: ₹(77.12); EPS Basic: ₹(0.05); EPS Diluted: ₹(0.05)
- Q2 FY26 (Sep 30, 2025): Total Income from operations: ₹1,131.14; Net Profit before tax: ₹15.81; Net Profit after tax: ₹15.81; EPS Basic: ₹0.01; EPS Diluted: ₹0.01
Half-Yearly Performance:
- H1 FY27 (Sep 30, 2026): Total Income from operations: ₹4,179.84; Net Loss before tax: ₹(245.40); Net Loss after tax: ₹(245.40); EPS Basic: ₹(0.17); EPS Diluted: ₹(0.17)
- H1 FY26 (Sep 30, 2025): Total Income from operations: ₹2,480.54; Net Loss before tax: ₹(87.87); Net Loss after tax: ₹(87.87); EPS Basic: ₹(0.06); EPS Diluted: ₹(0.06)
Annual Comparison:
- FY26 (Mar 31, 2026): Total Income from operations: ₹8,788.62; Net Loss before tax: ₹(1,414.08); Net Loss after tax: ₹(1,409.16); EPS Basic: ₹(1.00); EPS Diluted: ₹(1.00)
Financial Results - Consolidated (₹ in Lakhs)
Quarterly Performance:
- Q2 FY27 (Sep 30, 2026): Total Income from operations: ₹1,399.00; Net Loss before tax: ₹(164.09); Net Loss after tax: ₹(164.09); EPS Basic: ₹(0.12); EPS Diluted: ₹(0.12)
- Q1 FY27 (Jun 30, 2026): Total Income from operations: ₹2,784.56; Net Loss before tax: ₹(77.03); Net Loss after tax: ₹(77.03); EPS Basic: ₹(0.05); EPS Diluted: ₹(0.05)
- Q2 FY26 (Sep 30, 2025): Total Income from operations: ₹1,131.15; Net Loss before tax: ₹(14.09); Net Profit after tax: ₹723.68; EPS Basic: ₹0.51; EPS Diluted: ₹0.51
Half-Yearly Performance:
- H1 FY27 (Sep 30, 2026): Total Income from operations: ₹4,183.56; Net Loss before tax: ₹(241.12); Net Loss after tax: ₹(241.12); EPS Basic: ₹(0.15); EPS Diluted: ₹(0.15)
- H1 FY26 (Sep 30, 2025): Total Income from operations: ₹2,481.69; Net Loss before tax: ₹(156.25); Net Profit after tax: ₹581.52; EPS Basic: ₹0.41; EPS Diluted: ₹0.41
Annual Comparison:
- FY26 (Mar 31, 2026): Total Income from operations: ₹8,790.61; Net Loss before tax: ₹(1,446.32); Net Loss after tax: ₹(842.98); EPS Basic: ₹(0.60); EPS Diluted: ₹(0.60)
Capital Structure
Equity Share Capital remains unchanged at ₹1,409.59 lakhs across all periods for both standalone and consolidated results.
Approval Process
The unaudited financial results for Q2 and half year ended September 30, 2026 were:
- Reviewed by the Audit Committee
- Approved by the Board of Directors at their meeting held on Thursday, November 5, 2026
- Subject to limited review by the statutory auditors as required under Regulation 33 of SEBI Listing Regulations
Accounting Standards
Results prepared in accordance with recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.
Availability of Information
Full detailed format of standalone and consolidated unaudited financial results available on:
- BSE website: www.bseindia.com
- NSE website: www.nseindia.com
- Company website: www.vipulgroup.in