CAMS Q2 FY27 consolidated revenue Rs 414.47 crore; PAT Rs 130.66 crore

What the numbers show

• Net margin was 31.52% of revenue, up 128 bps from 30.24%.
• Revenue rose 10.0% while total expenses rose 7.7%.
• Employee benefits accounted for Rs 8.40 cr of the Rs 18.11 cr rise in total expenses (46%).
• Employee benefits took 32.1% of revenue, against 33.1% a year earlier.

• Basis & period: Consolidated statement of unaudited financial results for the quarter ended 30 Sep 2026 vs quarter ended 30 Sep 2025 (statement of unaudited consolidated financial results).

• Revenue from operations
• Current (30 Sep 2026): Rs 414.47 cr
• Prior (30 Sep 2025): Rs 376.74 cr

• Other income
• Current: Rs 13.69 cr
• Prior: Rs 12.20 cr

• Total revenue (Revenue from operations + Other income)
• Current: Rs 428.16 cr
• Prior: Rs 388.94 cr

• Employee benefits expense
• Current: Rs 133.19 cr
• Prior: Rs 124.79 cr

• Finance costs
• Current: Rs 1.39 cr
• Prior: Rs 1.84 cr

• Depreciation and amortisation expense
• Current: Rs 28.14 cr
• Prior: Rs 24.56 cr

• Other expenses
• Current: Rs 90.92 cr
• Prior: Rs 84.34 cr

• Total expenses
• Current: Rs 253.64 cr
• Prior: Rs 235.53 cr

• Profit before tax from ordinary activities before Share of Profit / (Loss) of Joint venture
• Current: Rs 174.52 cr
• Prior: Rs 153.41 cr

• Share of profit / (loss) of joint venture (net of tax)
• Current: Rs (0.2575) cr
• Prior: Rs (0.043) cr

• Profit before tax for the period / year
• Current: Rs 174.26 cr
• Prior: Rs 153.37 cr

• Current tax
• Current: Rs 44.00 cr
• Prior: Rs 41.05 cr

• Adjustment of tax relating to earlier periods/ years
• Current: Rs (1.08) cr
• Prior: Rs – (no amount reported for 30 Sep 2025)

• Deferred tax (credit)/charge
• Current: Rs 0.6734 cr
• Prior: Rs (1.62) cr

• Net tax expense
• Current: Rs 43.60 cr
• Prior: Rs 39.43 cr

• Profit for the period / year (PAT)
• Current: Rs 130.66 cr
• Prior: Rs 113.94 cr

• Paid up equity share capital (face value of Rs 2/- per share)
• Current: Rs 49.68 cr
• Prior: Rs 49.50 cr

• Earnings per share (EPS), Basic (In Rs/-)
• Current: 5.30
• Prior: 4.65

• Earnings per share (EPS), Diluted (In Rs/-)
• Current: 5.27
• Prior: 4.62

In the consolidated statement of unaudited financial results for the quarter ended 30 Sep 2026, revenue from operations increased to Rs 414.47 cr from Rs 376.74 cr in the corresponding quarter of the previous year. Including other income, total revenue rose to Rs 428.16 cr from Rs 388.94 cr.

Total expenses moved up to Rs 253.64 cr from Rs 235.53 cr, with employee benefits expense at Rs 133.19 cr versus Rs 124.79 cr, depreciation and amortisation expense at Rs 28.14 cr versus Rs 24.56 cr, and other expenses at Rs 90.92 cr versus Rs 84.34 cr. Finance costs were Rs 1.39 cr compared with Rs 1.84 cr.

Profit before tax for the period, after the share of loss of the joint venture, increased to Rs 174.26 cr from Rs 153.37 cr. Net tax expense rose to Rs 43.60 cr from Rs 39.43 cr, resulting in profit for the period (PAT) of Rs 130.66 cr, up from Rs 113.94 cr a year earlier. Basic EPS for the quarter was 5.30 compared with 4.65, while diluted EPS was 5.27 versus 4.62, as per the statement of unaudited consolidated financial results.