Brooks Laboratories Q2 FY27: standalone revenue Rs 1,924.79 lakh, PAT Rs 6,998.82 lakh

What the numbers show

• Net margin was 363.61% of revenue, against 9.54% a year earlier.
• Total expenses fell 9.1% while revenue fell 17.9%.

• Revenue from operations (standalone, quarter ended 30-Sep-26): Rs 1,924.79 lakh (Q2 FY26: Rs 2,345.07 lakh)
• Other income (standalone): Rs 98.49 lakh (Q2 FY26: Rs 39.02 lakh)
• Total income (standalone): Rs 2,023.28 lakh (Q2 FY26: Rs 2,384.09 lakh)
• Cost of materials consumed (standalone): Rs 910.23 lakh (Q2 FY26: Rs 1,234.44 lakh)
• Purchase of stock in trade (standalone): Rs 8.78 lakh (Q2 FY26: Rs 107.70 lakh)
• Change in inventories of finished goods, work-in-progress and stock-in-trade (standalone): Rs 201.57 lakh (Q2 FY26: Rs 29.01 lakh)
• Employees benefits expenses (standalone): Rs 416.42 lakh (Q2 FY26: Rs 392.82 lakh)
• Finance costs (standalone): Rs 25.19 lakh (Q2 FY26: Rs 28.34 lakh)
• Depreciation and amortization expenses (standalone): Rs 44.76 lakh (Q2 FY26: Rs 39.24 lakh)
• Other expenses (standalone): Rs 355.83 lakh (Q2 FY26: Rs 328.81 lakh)
• Total expenses (standalone): Rs 1,962.78 lakh (Q2 FY26: Rs 2,160.36 lakh)
• Profit/(Loss) before share of profit/(loss) of associate, exceptional item and tax (standalone): Rs 60.50 lakh (Q2 FY26: Rs 223.73 lakh)
• Exceptional items income/(expense) (standalone): Rs 7,470.00 lakh (Q2 FY26: Rs -)
• Profit/(Loss) from ordinary activities before tax (standalone): Rs 7,530.50 lakh (Q2 FY26: Rs 223.73 lakh)
• Current tax (standalone): Rs 531.68 lakh (Q2 FY26: Rs -)
• Net Profit/(loss) after tax (standalone): Rs 6,998.82 lakh (Q2 FY26: Rs 223.73 lakh)
• Paid-up equity share capital (standalone): Rs 2,945.72 lakh (Q2 FY26: Rs 2,945.72 lakh)
• Earnings per share – Basic (standalone): Rs 23.76 (Q2 FY26: Rs 0.76)
• Earnings per share – Diluted (standalone): Rs 23.76 (Q2 FY26: Rs 0.76)

For this recap, the figures are taken from the standalone column for the quarter ended 30-Sep-26 in the statement of unaudited financial results, compared with the corresponding standalone quarter ended 30-Sep-25.

Revenue from operations for the quarter ended 30-Sep-26 was Rs 1,924.79 lakh, compared with Rs 2,345.07 lakh in the quarter ended 30-Sep-25. Total income, which includes other income of Rs 98.49 lakh, stood at Rs 2,023.28 lakh versus Rs 2,384.09 lakh a year earlier. On the cost side, total expenses were Rs 1,962.78 lakh against Rs 2,160.36 lakh in the corresponding prior quarter, with cost of materials consumed at Rs 910.23 lakh (Q2 FY26: Rs 1,234.44 lakh) and purchase of stock in trade at Rs 8.78 lakh (Q2 FY26: Rs 107.70 lakh). Employee benefits expenses increased to Rs 416.42 lakh from Rs 392.82 lakh, while finance costs were Rs 25.19 lakh versus Rs 28.34 lakh and depreciation and amortization expenses were Rs 44.76 lakh versus Rs 39.24 lakh. Other expenses rose to Rs 355.83 lakh from Rs 328.81 lakh.

Profit/(Loss) before exceptional items and tax on a standalone basis was Rs 60.50 lakh for the quarter, compared with Rs 223.73 lakh in the same quarter last year. The company reported an exceptional items income/(expense) line of Rs 7,470.00 lakh for the quarter ended 30-Sep-26, versus Rs - in the corresponding prior period, which lifted profit/(loss) from ordinary activities before tax to Rs 7,530.50 lakh from Rs 223.73 lakh a year earlier. After current tax of Rs 531.68 lakh (Q2 FY26: Rs -), net profit/(loss) after tax came in at Rs 6,998.82 lakh, sharply higher than Rs 223.73 lakh in the quarter ended 30-Sep-25. Basic and diluted earnings per share for the quarter were Rs 23.76, compared with Rs 0.76 in the year-ago quarter, on an unchanged paid-up equity share capital of Rs 2,945.72 lakh.