Ace Software Exports Q2 FY27: consolidated revenue Rs 1,436.77 lakh, PAT down YoY

What the numbers show

• Net margin was 9.12% of revenue, down 394 bps from 13.06%.
• Total expenses rose 8.4% while revenue rose 2.6%.

According to the unaudited consolidated statement of financial results for the quarter ended 30-09-2026, compared with the corresponding quarter ended 30-09-2025:

• Revenue from operations: Rs 1,436.77 lakh (Q2 FY26: Rs 1,400.97 lakh)
• Other income: Rs 8.78 lakh (Q2 FY26: Rs 40.49 lakh)
• Total income: Rs 1,495.56 lakh (Q2 FY26: Rs 1,441.46 lakh)
• Changes in inventories of finished goods, work-in-progress and stock-in-trade: Rs (50.56) lakh (Q2 FY26: Rs 63.52 lakh)
• Employee benefit expense: Rs 749.48 lakh (Q2 FY26: Rs 736.82 lakh)
• Finance costs: Rs 38.71 lakh (Q2 FY26: Rs 24.60 lakh)
• Depreciation and amortisation expense: Rs 41.81 lakh (Q2 FY26: Rs 23.30 lakh)
• Other expenses: Rs 585.15 lakh (Q2 FY26: Rs 410.22 lakh)
• Total expenses: Rs 1,364.58 lakh (Q2 FY26: Rs 1,258.46 lakh)
• Profit before tax (PBT): Rs 130.97 lakh (Q2 FY26: Rs 183.00 lakh)
• Profit for the period (PAT): Rs 130.97 lakh (Q2 FY26: Rs 183.00 lakh)
• Other comprehensive income: Rs (2.68) lakh (Q2 FY26: Rs 5.76 lakh)
• Total comprehensive income: Rs 128.29 lakh (Q2 FY26: Rs 188.76 lakh)
• Paid up equity share capital: Rs 1,661.30 lakh (Q2 FY26: Rs 1,276.59 lakh)
• Earnings per share (basic): Rs 0.70 (Q2 FY26: Rs 1.43)
• Earnings per share (diluted): Rs 0.70 (Q2 FY26: Rs 1.43)

On a consolidated basis, revenue from operations for the quarter ended 30-09-2026 in the statement of financial results edged up to Rs 1,436.77 lakh from Rs 1,400.97 lakh in the corresponding quarter of the previous year. Including other income of Rs 8.78 lakh (down from Rs 40.49 lakh a year earlier), total income rose to Rs 1,495.56 lakh from Rs 1,441.46 lakh.

Total expenses increased to Rs 1,364.58 lakh for the quarter ended 30-09-2026 from Rs 1,258.46 lakh in the quarter ended 30-09-2025. Within this, employee benefit expense moved to Rs 749.48 lakh from Rs 736.82 lakh, finance costs to Rs 38.71 lakh from Rs 24.60 lakh, depreciation and amortisation expense to Rs 41.81 lakh from Rs 23.30 lakh, and other expenses to Rs 585.15 lakh from Rs 410.22 lakh. Changes in inventories of finished goods, work-in-progress and stock-in-trade shifted to Rs (50.56) lakh from Rs 63.52 lakh in the year-ago quarter.

Profit before tax for the quarter ended 30-09-2026, as per the consolidated statement of financial results, stood at Rs 130.97 lakh compared with Rs 183.00 lakh in the same quarter of the previous year. With no current or deferred tax expense recognised for the quarter in this table, profit for the period was also Rs 130.97 lakh versus Rs 183.00 lakh a year earlier. Other comprehensive income moved to Rs (2.68) lakh from Rs 5.76 lakh, taking total comprehensive income to Rs 128.29 lakh from Rs 188.76 lakh.

The paid up equity share capital increased to Rs 1,661.30 lakh for the quarter ended 30-09-2026 from Rs 1,276.59 lakh in the corresponding prior period. Basic and diluted earnings per share for the quarter were reported at Rs 0.70 each, compared with Rs 1.43 each for the quarter ended 30-09-2025, as disclosed in the consolidated statement of financial results.