Elpro Q2 FY27 consolidated revenue Rs (6.00) cr; PAT Rs (36.52) cr

• Basis: Consolidated unaudited financial results (statement of financial results) • Quarter reported: Quarter ended September 30, 2026 (unaudited) • Comparative quarter: Quarter ended September 30, 2025 (unaudited)

Key P&L figures (consolidated, Rs in lakhs)

• Revenue from operations
  • Current quarter (September 30, 2026): Rs (6.00) cr
  • Same quarter previous year (September 30, 2025): Rs 53.53 cr

• Other income
  • Current: Rs 29.05 cr
  • Prior: Rs 12.49 cr

• Total income
  • Current: Rs 23.05 cr
  • Prior: Rs 66.02 cr

• Cost of materials consumed
  • Current: Rs 0.8217 cr
  • Prior: Rs 0.7565 cr

• Purchase of stock-in-trade
  • Current: Rs 2.14 cr
  • Prior: Rs 0.001 cr

• Changes in inventories of finished goods & goods-in-process
  • Current: Rs 20.03 cr
  • Prior: Rs 10.42 cr

• Real estate service expenses
  • Current: Rs 7.35 cr
  • Prior: Rs 9.56 cr

• Employee benefits expense
  • Current: Rs 1.21 cr
  • Prior: Rs 1.09 cr

• Finance costs
  • Current: Rs 30.69 cr
  • Prior: Rs 26.42 cr

• Depreciation & amortization expense
  • Current: Rs 3.27 cr
  • Prior: Rs 4.72 cr

• Other expenses
  • Current: Rs 15.11 cr
  • Prior: Rs 9.29 cr

• Total expenses
  • Current: Rs 78.51 cr
  • Prior: Rs 62.26 cr

• Profit / (loss) before share of net profits of investments accounted for using equity method and tax
  • Current: Rs (55.46) cr
  • Prior: Rs 3.76 cr

• Share of profit of equity accounted investees (net of income tax)
  • Current: Rs 0.1342 cr
  • Prior: Rs 0.1666 cr

• Profit / (loss) before exceptional item and tax
  • Current: Rs (55.32) cr
  • Prior: Rs 3.92 cr

• Profit / (loss) before tax
  • Current: Rs (55.32) cr
  • Prior: Rs 3.92 cr

• Current tax
  • Current: Rs (17.06) cr
  • Prior: Rs (0.4777) cr

• Deferred tax
  • Current: Rs (1.64) cr
  • Prior: Rs (6.82) cr

• Tax adjustment for earlier years
  • Current: Rs (0.0942) cr
  • Prior: Rs – (not reported for the quarter in the comparative column)

• Total tax expense
  • Current: Rs (18.80) cr
  • Prior: Rs (7.30) cr

• Net profit after tax
  • Current: Rs (36.52) cr
  • Prior: Rs 11.22 cr

• Equity instruments through OCI
  • Current: Rs 101.62 cr
  • Prior: Rs (115.52) cr

• Remeasurement gains / (losses) on defined benefit plan
  • Current: Rs (0.1239) cr
  • Prior: Rs – (not reported for the quarter in the comparative column)

• Tax relating to items that will not be reclassified to profit or loss
  • Current: Rs (14.45) cr
  • Prior: Rs 16.57 cr

• Share of other comprehensive income of associate (net of taxes)
  • Current: Rs (0.3179) cr
  • Prior: Rs 0.3681 cr

• Other comprehensive income / (expense) for the year
  • Current: Rs 86.72 cr
  • Prior: Rs (98.59) cr

• Total comprehensive income for the year (comprising profit / (loss) and other comprehensive income)
  • Current: Rs 50.20 cr
  • Prior: Rs (87.37) cr

• Paid up equity share capital (face value of Rs 1/- each)
  • Current: Rs 16.95 cr
  • Prior: Rs 16.95 cr

• Earning per share (EPS) (not annualised) – Basic & Diluted
  • Current: (2.15)
  • Prior: – (the corresponding EPS for the quarter ended September 30, 2025 is not printed in this table column)

According to the consolidated statement of financial results, total income for the quarter ended September 30, 2026 declined to Rs 23.05 cr from Rs 66.02 cr in the same quarter last year, with revenue from operations moving from Rs 53.53 cr to Rs (6.00) cr. Total expenses increased to Rs 78.51 cr from Rs 62.26 cr, leading to a loss before tax of Rs (55.32) cr versus a profit before tax of Rs 3.92 cr a year earlier.

Net profit after tax for the quarter was Rs (36.52) cr compared with Rs 11.22 cr in the corresponding quarter of the previous year, as per the consolidated statement of financial results. Other comprehensive income swung to Rs 86.72 cr from Rs (98.59) cr, resulting in total comprehensive income of Rs 50.20 cr against Rs (87.37) cr in the year-ago quarter. The paid up equity share capital remained at Rs 16.95 cr.