Arfin India Q2 FY27 consolidated revenue Rs 283.18 cr; PAT Rs 5.97 cr

What the numbers show

• Net margin was 2.11% of revenue, against 1.91% a year earlier.
• Cost of materials accounted for Rs 122.52 cr of the Rs 151.33 cr rise in total expenses (80%).
• Cost of materials took 89.6% of revenue, against 102.6% a year earlier.

• Basis: Consolidated statement of unaudited financial results for the quarter ended 30-Sep-26, with prior quarter 30-Jun-26 and corresponding quarter 30-Sep-25, as per the consolidated statement of financial results.

• Revenue From Operations (30-Sep-26): Rs 283.18 cr
• Corresponding quarter (30-Sep-25): Rs 127.94 cr

• Total Income (30-Sep-26): Rs 283.28 cr
• Corresponding quarter (30-Sep-25): Rs 128.46 cr

• Total Expenses (30-Sep-26): Rs 276.11 cr
• Corresponding quarter (30-Sep-25): Rs 124.78 cr

• Cost of Materials Consumed (30-Sep-26): Rs 253.85 cr
• Corresponding quarter (30-Sep-25): Rs 131.33 cr

• Purchase of Stock-In-Trade (30-Sep-26): Rs 0.00 cr
• Corresponding quarter (30-Sep-25): Rs 0.00 cr

• Changes in Inventories of Finished Goods, Work-In-Progress and Stock-In-Trade – (Increase) / Decrease (30-Sep-26): Rs (1.72) cr
• Corresponding quarter (30-Sep-25): Rs (27.13) cr

• Employee Benefits Expense (30-Sep-26): Rs 2.73 cr
• Corresponding quarter (30-Sep-25): Rs 2.28 cr

• Finance Costs (30-Sep-26): Rs 5.07 cr
• Corresponding quarter (30-Sep-25): Rs 5.11 cr

• Depreciation and Amortization Expense (30-Sep-26): Rs 1.22 cr
• Corresponding quarter (30-Sep-25): Rs 1.09 cr

• Total Other Expenses (30-Sep-26): Rs 14.96 cr
• Corresponding quarter (30-Sep-25): Rs 12.11 cr

• Profit / (Loss) Before Tax (30-Sep-26): Rs 7.18 cr
• Corresponding quarter (30-Sep-25): Rs 3.68 cr

• Profit / (Loss) for the Period (PAT) (30-Sep-26): Rs 5.97 cr
• Corresponding quarter (30-Sep-25): Rs 2.45 cr

• Earnings Per Share – Basic (Not Annualized) (30-Sep-26): Rs 0.35
• Corresponding quarter (30-Sep-25): Rs 0.15

• Earnings Per Share – Diluted (Not Annualized) (30-Sep-26): Rs 0.35
• Corresponding quarter (30-Sep-25): Rs 0.15

For the quarter ended 30-Sep-26, Arfin India Limited’s consolidated revenue from operations, as reported in the consolidated statement of financial results, was Rs 283.18 cr, compared with Rs 127.94 cr in the corresponding quarter ended 30-Sep-25. Total income for the quarter stood at Rs 283.28 cr against Rs 128.46 cr a year earlier.

Total expenses for the quarter were Rs 276.11 cr, up from Rs 124.78 cr in the corresponding prior-year quarter. Within this, cost of materials consumed was Rs 253.85 cr versus Rs 131.33 cr a year ago. Changes in inventories of finished goods, work-in-progress and stock-in-trade (increase) / decrease moved to Rs (1.72) cr from Rs (27.13) cr. Employee benefits expense rose to Rs 2.73 cr from Rs 2.28 cr, while finance costs were Rs 5.07 cr compared with Rs 5.11 cr. Depreciation and amortization expense increased to Rs 1.22 cr from Rs 1.09 cr. Total other expenses, as presented in the table, were Rs 14.96 cr versus Rs 12.11 cr in the year-ago quarter.

Profit / (loss) before tax for the quarter ended 30-Sep-26 was Rs 7.18 cr, compared with Rs 3.68 cr in the corresponding quarter of the previous year. After a total tax expense of Rs 1.21 cr (against Rs 1.22 cr a year earlier), profit / (loss) for the period (PAT) came in at Rs 5.97 cr, up from Rs 2.45 cr. Basic and diluted earnings per share (not annualized) for the quarter were both reported at Rs 0.35, compared with Rs 0.15 in the same quarter last year, as per the consolidated statement of financial results.