Yug Decor Limited disclosed the outcome of its Board Meeting held on 07 November 2026, approving the unaudited financial results for the half year ended 30 September 2026. The meeting commenced at 3:00 PM and concluded at 5:15 PM.

Financial Results Overview

The company reported a net loss of ₹27.54 lakh for H1 FY2027, compared to a net profit of ₹14.76 lakh in H1 FY2026. Revenue from operations increased to ₹2,138.14 lakh from ₹1,924.44 lakh in the previous comparable period.

Key Financial Metrics (₹ in Lakh)

Income Statement:

  • Total Revenue: ₹2,147.97 (H1 FY2027) vs ₹1,957.42 (H1 FY2026)
  • Cost of materials consumed: ₹1,690.89 (H1 FY2027) vs ₹1,426.88 (H1 FY2026)
  • Employee benefits expenses: ₹251.11 (H1 FY2027) vs ₹231.75 (H1 FY2026)
  • Finance Costs: ₹51.15 (H1 FY2027) vs ₹75.73 (H1 FY2026)
  • Depreciation and amortization: ₹39.43 (H1 FY2027) vs ₹47.32 (H1 FY2026)
  • Loss before tax: ₹36.80 (H1 FY2027) vs Profit of ₹18.76 (H1 FY2026)
  • Earnings Per Share (Basic): (₹0.17) (H1 FY2027) vs ₹0.12 (H1 FY2026)

Balance Sheet (as of 30 September 2026):

  • Total Equity: ₹1,666.52 lakh (vs ₹1,694.05 lakh as of 31 March 2026)
  • Total Liabilities: ₹3,826.39 lakh (vs ₹3,638.45 lakh as of 31 March 2026)
  • Total Assets: ₹3,826.39 lakh (vs ₹3,638.45 lakh as of 31 March 2026)
  • Cash and Cash Equivalents: ₹72.25 lakh (vs ₹278.03 lakh as of 31 March 2026)
  • Inventories: ₹1,162.04 lakh (vs ₹1,030.49 lakh as of 31 March 2026)
  • Trade Receivables: ₹1,731.24 lakh (vs ₹1,489.94 lakh as of 31 March 2026)

Cash Flow Statement:

  • Net cash used in operating activities: ₹54.56 lakh
  • Net cash from investing activities: ₹7.93 lakh
  • Net cash used in financing activities: ₹159.15 lakh
  • Net decrease in cash and equivalents: ₹205.78 lakh

Segment Reporting

The company operates in two business segments:

1. Speciality Chemicals-Adhesives: Revenue ₹1,314.64 lakh, Segment profit before tax and interest ₹10.63 lakh

2. Plywood Boards: Revenue ₹823.50 lakh, Segment profit before tax and interest ₹40.83 lakh

Auditor Review

P.D. Goinka & Co., Chartered Accountants (Firm Registration No.: 103260W) conducted a limited review of the financial results and issued a report dated 07 November 2026 stating that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Additional Notes

  • The company recovered dues amounting to ₹1.37 lakh from various trade receivables which had been previously written off, recognized under "Other Income"
  • The company is exempted from adopting IND-AS as its shares are listed on SME exchange
  • Previous periods' figures have been regrouped/reclassified for comparability