Cello World Q2 FY27 consolidated revenue Rs 633.20 cr, PAT Rs 81.91 cr

What the numbers show

• Net margin was 12.94% of revenue, down 261 bps from 15.55%.
• Total expenses rose 11.7% while revenue rose 7.8%.
• Cost of materials accounted for Rs 40.01 cr of the Rs 56.26 cr rise in total expenses (71%).
• Cost of materials took 36.1% of revenue, against 32.0% a year earlier.

• Basis: Consolidated statement of unaudited financial results for the quarter ended 30-Sep-26 (Q2 FY27), as per the statement of consolidated unaudited financial results.

• Comparative quarter: Quarter ended 30-Sep-25 from the same consolidated statement.

Key P&L figures (Consolidated, Rs in Lakhs)

• Revenue from operations

  • Q2 FY27 (30-Sep-26): Rs 633.20 cr
  • Q2 FY26 (30-Sep-25): Rs 587.41 cr

• Other income

  • Q2 FY27: Rs 13.23 cr
  • Q2 FY26: Rs 13.60 cr

• Total income (1+2)

  • Q2 FY27: Rs 646.43 cr
  • Q2 FY26: Rs 601.04 cr

• Cost of materials consumed

  • Q2 FY27: Rs 228.27 cr
  • Q2 FY26: Rs 188.26 cr

• Purchases of stock-in-trade

  • Q2 FY27: Rs 94.29 cr
  • Q2 FY26: Rs 78.80 cr

• Changes in inventories of finished goods, semi finished goods and stock-in-trade

  • Q2 FY27: Rs (7.43) cr
  • Q2 FY26: Rs 29.33 cr

• Employee benefits expense

  • Q2 FY27: Rs 70.85 cr
  • Q2 FY26: Rs 61.74 cr

• Finance costs

  • Q2 FY27: Rs 0.5255 cr
  • Q2 FY26: Rs 0.4803 cr

• Depreciation and amortisation expenses

  • Q2 FY27: Rs 24.10 cr
  • Q2 FY26: Rs 19.50 cr

• Other expenses

  • Q2 FY27: Rs 125.41 cr
  • Q2 FY26: Rs 101.65 cr

• Total expenses

  • Q2 FY27: Rs 536.02 cr
  • Q2 FY26: Rs 479.76 cr

• Profit before exceptional item and tax

  • Q2 FY27: Rs 110.41 cr
  • Q2 FY26: Rs 121.28 cr

• Profit before tax

  • Q2 FY27: Rs 110.41 cr
  • Q2 FY26: Rs 121.28 cr

• Tax expense – Current tax

  • Q2 FY27: Rs 26.29 cr
  • Q2 FY26: Rs 27.85 cr

• Tax expense – Deferred tax

  • Q2 FY27: Rs 2.21 cr
  • Q2 FY26: Rs 2.09 cr

• Total tax expense

  • Q2 FY27: Rs 28.50 cr
  • Q2 FY26: Rs 29.95 cr

• Profit for the period/year after tax (PAT)

  • Q2 FY27: Rs 81.91 cr
  • Q2 FY26: Rs 91.33 cr

• Earnings per share (not annualised)

  • Basic EPS (Q2 FY27): Rs 3.63; Q2 FY26: Rs 4.05
  • Diluted EPS (Q2 FY27): Rs 3.63; Q2 FY26: Rs 4.05

In the consolidated statement of financial results, revenue from operations for the quarter ended 30-Sep-26 rose to Rs 633.20 cr from Rs 587.41 cr in the corresponding quarter of the previous year, while total income increased to Rs 646.43 cr from Rs 601.04 cr.

Total expenses for Q2 FY27 moved up to Rs 536.02 cr compared with Rs 479.76 cr a year earlier, with higher cost of materials consumed, purchases of stock-in-trade, employee benefits expense, depreciation and amortisation expenses and other expenses, and a negative changes in inventories line of Rs (7.43) cr versus Rs 29.33 cr in Q2 FY26.

Profit before tax for the quarter ended 30-Sep-26, as per the consolidated statement, stood at Rs 110.41 cr against Rs 121.28 cr in the same quarter last year. After total tax expense of Rs 28.50 cr versus Rs 29.95 cr, profit for the period after tax was Rs 81.91 cr compared with Rs 91.33 cr in Q2 FY26. Basic and diluted earnings per share for the quarter were Rs 3.63, down from Rs 4.05 in the corresponding prior period.