Acme Universal Safezone 9 H1 FY27 revenue Rs 119.93 cr, PAT Rs 7.02 cr

What the numbers show

• Net margin was 5.85% of revenue, against -7.31% a year earlier.
• Revenue rose 16.1% while total expenses rose 12.7%.

• Basis: Standalone statement of profit and loss (Annexure - II, statement of financial results) • Period reported: Half Year Ended September 30, 2026 (Unaudited) • Comparative period: Half Year Ended September 30, 2025 (Unaudited)

Key profit and loss figures (Rs lakh)

• Revenue from operations: Rs 119.93 cr (prior: Rs 103.31 cr)
• Other income: Rs 2.80 cr (prior: Rs 1.99 cr)
• Total income: Rs 122.74 cr (prior: Rs 105.30 cr)
• Cost of Materials Consumed: Rs 87.21 cr (prior: Rs 73.01 cr)
• Changes in inventories of finished goods and work-in-progress: Rs -4.06 cr (prior: Rs -0.2481 cr)
• Employee benefit expenses: Rs 17.03 cr (prior: Rs 15.58 cr)
• Finance costs: Rs 1.76 cr (prior: Rs 1.51 cr)
• Depreciation and amortisation expense: Rs 4.78 cr (prior: Rs 4.31 cr)
• Other expenses: Rs 6.70 cr (prior: Rs 6.52 cr)
• Total expenses: Rs 113.43 cr (prior: Rs 100.69 cr)
• Profit before Exceptional and Extraordinary Items and tax before prior period: Rs 9.31 cr (prior: Rs 4.61 cr)
• Prior Period expenses: Rs 0.00 cr (prior: Rs 11.21 cr)
• Profit before Exceptional and Extraordinary Items and tax: Rs 9.31 cr (prior: Rs -6.60 cr)
• Exceptional Item: Rs - lakh (prior: Rs - lakh)
• Profit before Extraordinary Items and tax: Rs 9.31 cr (prior: Rs -6.60 cr)
• Extraordinary Item: Rs - lakh (prior: Rs - lakh)
• Profit before Tax: Rs 9.31 cr (prior: Rs -6.60 cr)
• Current tax: Rs 2.62 cr (prior: Rs 1.16 cr)
• Deferred tax: Rs -0.3333 cr (prior: Rs -0.209 cr)
• Total tax expense: Rs 2.29 cr (prior: Rs 0.9501 cr)
• Profit for the year: Rs 7.02 cr (prior: Rs -7.55 cr)
• Basic EPS in Rs (face value Rs 100): Rs 5.00 (prior: Rs -16.15)
• Diluted EPS in Rs (face value Rs 100): Rs 5.00 (prior: Rs -16.15)

According to the statement of financial results for the half year ended September 30, 2026, Acme Universal Safezone 9 Limited’s standalone revenue from operations stood at Rs 119.93 cr, compared with Rs 103.31 cr in the half year ended September 30, 2025. Including other income of Rs 2.80 cr (prior: Rs 1.99 cr), total income was Rs 122.74 cr versus Rs 105.30 cr a year earlier.

Total expenses rose to Rs 113.43 cr from Rs 100.69 cr, led by Cost of Materials Consumed of Rs 87.21 cr (prior: Rs 73.01 cr), Employee benefit expenses of Rs 17.03 cr (prior: Rs 15.58 cr) and Other expenses of Rs 6.70 cr (prior: Rs 6.52 cr). Changes in inventories of finished goods and work-in-progress were Rs -4.06 cr against Rs -0.2481 cr in the year-ago half. Finance costs were Rs 1.76 cr versus Rs 1.51 cr, while Depreciation and amortisation expense was Rs 4.78 cr versus Rs 4.31 cr.

Profit before Exceptional and Extraordinary Items and tax before prior period was Rs 9.31 cr, up from Rs 4.61 cr in the comparable half. After prior period expenses of Rs 11.21 cr in the previous half year (and none in the current half year as per the statement of financial results), Profit before Tax moved to Rs 9.31 cr from a loss of Rs -6.60 cr. Total tax expense was Rs 2.29 cr compared with Rs 0.9501 cr.

Profit for the year (half year) was Rs 7.02 cr, against a loss of Rs -7.55 cr in the half year ended September 30, 2025. Basic and diluted EPS, on an equity share of face value Rs 100 each, were Rs 5.00, compared with Rs -16.15 in the year-ago period.