Atul Auto Q2 FY27 consolidated revenue Rs 268.31 cr, PAT Rs 6.84 cr

What the numbers show

• Net margin was 2.55% of revenue, down 158 bps from 4.13%.
• Total expenses rose 38.2% while revenue rose 34.0%.
• Cost of materials accounted for Rs 59.14 cr of the Rs 72.26 cr rise in total expenses (81%).
• Cost of materials took 78.3% of revenue, against 75.5% a year earlier.

• Revenue from operations (consolidated, Q2 FY27): Rs 268.31 cr, up from Rs 200.17 cr in Q2 FY26 (statement of unaudited consolidated financial results, line “Total Revenue from Operations”).

• Total income: Rs 270.20 cr, up from Rs 200.55 cr a year earlier (line “Total Income (1+2)”).

• Total expenses: Rs 261.21 cr, up from Rs 188.95 cr in the corresponding prior quarter (line “Total Expenses”).

• Profit before tax: Rs 8.99 cr, down from Rs 11.60 cr in Q2 FY26 (line “Profit/(Loss) Before Tax (5-6)”).

• Profit after tax: Rs 6.84 cr, down from Rs 8.27 cr a year earlier (line “Profit/(Loss) for the period”).

• Basic and diluted EPS: Rs 2.41, versus Rs 3.30 in Q2 FY26 (line “Basic and Diluted EPS”).

In the statement of unaudited consolidated financial results for the quarter and half year ended on 30th September 2026, Atul Auto Limited reported consolidated Total Revenue from Operations of Rs 268.31 cr for the quarter ended 30.09.2026 (column headed “30.09.2026 (Unaudited)”), compared with Rs 200.17 cr in the corresponding quarter ended 30.09.2025 (column headed “30.09.2025 (Unaudited)”). Total Income (1+2) for the current quarter was Rs 270.20 cr, versus Rs 200.55 cr in the same quarter last year.

On the cost side, Total Expenses rose to Rs 261.21 cr in Q2 FY27 from Rs 188.95 cr in Q2 FY26. Within this, Cost of materials consumed was Rs 210.17 cr (Q2 FY26: Rs 151.03 cr), Employee benefits expense was Rs 24.46 cr (Q2 FY26: Rs 20.50 cr), and Finance Costs stood at Rs 2.05 cr (Q2 FY26: Rs 2.64 cr). Depreciation and amortisation expenses were Rs 4.81 cr, compared with Rs 4.65 cr a year earlier. Loan, Losses & Provisions were Rs 6.97 cr in the current quarter against Rs 7.07 cr in the corresponding prior quarter, while Other expenses were Rs 18.29 cr versus Rs 13.33 cr.

After expenses, Profit/(Loss) before exceptional items for the quarter ended 30.09.2026 was Rs 8.99 cr, compared with Rs 11.60 cr in the quarter ended 30.09.2025. There were no Exceptional items reported in either quarter in this consolidated statement, so Profit/(Loss) Before Tax (5-6) was also Rs 8.99 cr in Q2 FY27, versus Rs 11.60 cr a year earlier.

Tax expenses for the quarter were Rs 2.15 cr (Q2 FY26: Rs 3.33 cr), comprising Current Tax (incl. income tax of earlier years) of Rs 1.67 cr and Deferred tax of Rs 0.48 cr, with no Deferred tax on Exceptional Items in either period. This resulted in Profit/(Loss) for the period of Rs 6.84 cr for Q2 FY27, compared with Rs 8.27 cr in Q2 FY26. Basic and Diluted EPS for the quarter, on a face value of Rs 5 per share, was reported at Rs 2.41, versus Rs 3.30 in the corresponding quarter of the previous year.