Fine Organic Q2 FY27 consolidated revenue Rs 729.39 cr; PAT Rs 152.12 cr

What the numbers show

• Net margin was 20.86% of revenue, up 268 bps from 18.17%.
• Revenue rose 22.1% while total expenses rose 18.0%.
• Cost of materials accounted for Rs 70.47 cr of the Rs 85.64 cr rise in total expenses (82%).
• Cost of materials took 58.5% of revenue, against 59.7% a year earlier.

• Revenue from operations (consolidated) for the quarter ended Sept 30, 2026: Rs 729.39 cr; for the corresponding quarter ended Sept 30, 2025: Rs 597.29 cr (statement of unaudited consolidated financial results).

• Other income for the quarter ended Sept 30, 2026: Rs 30.64 cr; Sept 30, 2025: Rs 21.13 cr.

• Total income for the quarter ended Sept 30, 2026: Rs 760.03 cr; Sept 30, 2025: Rs 618.42 cr.

• Cost of materials consumed for the quarter ended Sept 30, 2026: Rs 426.87 cr; Sept 30, 2025: Rs 356.40 cr.

• Purchases of stock-in trade for the quarter ended Sept 30, 2026: Rs 3.17 cr; Sept 30, 2025: Rs 3.20 cr.

• Changes in inventories of finished goods, work in progress and stock in trade for the quarter ended Sept 30, 2026: Rs (16.17) cr; Sept 30, 2025: Rs (10.62) cr.

• Employee benefit expenses for the quarter ended Sept 30, 2026: Rs 44.43 cr; Sept 30, 2025: Rs 37.38 cr.

• Finance costs for the quarter ended Sept 30, 2026: Rs 2.11 cr; Sept 30, 2025: Rs 0.43 cr.

• Depreciation and amortisation expenses for the quarter ended Sept 30, 2026: Rs 14.43 cr; Sept 30, 2025: Rs 12.81 cr.

• Other expenses for the quarter ended Sept 30, 2026: Rs 86.16 cr; Sept 30, 2025: Rs 75.76 cr.

• Total expenses for the quarter ended Sept 30, 2026: Rs 561.00 cr; Sept 30, 2025: Rs 475.36 cr.

• Profit before share of profit/(loss) of joint ventures and exceptional items for the quarter ended Sept 30, 2026: Rs 199.03 cr; Sept 30, 2025: Rs 143.06 cr.

• Share of profit/(loss) of joint ventures (net of tax) for the quarter ended Sept 30, 2026: Rs (2.44) cr; Sept 30, 2025: Rs (1.04) cr.

• Profit before tax and exceptional items for the quarter ended Sept 30, 2026: Rs 196.59 cr; Sept 30, 2025: Rs 142.02 cr.

• Exceptional items for the quarter ended Sept 30, 2026: Rs –; Sept 30, 2025: Rs – (no exceptional item reported for these quarters in the consolidated statement).

• Profit before tax for the quarter ended Sept 30, 2026: Rs 196.59 cr; Sept 30, 2025: Rs 142.02 cr.

• Current tax for the quarter ended Sept 30, 2026: Rs 51.17 cr; Sept 30, 2025: Rs 33.16 cr.

• Deferred tax charge/(credit) for the quarter ended Sept 30, 2026: Rs (6.70) cr; Sept 30, 2025: Rs 0.31 cr.

• Net profit for the period for the quarter ended Sept 30, 2026: Rs 152.12 cr; Sept 30, 2025: Rs 108.55 cr.

• Earnings per equity share – Basic (in Rs, not annualised for the quarter) for the quarter ended Sept 30, 2026: Rs 49.62; Sept 30, 2025: Rs 35.40.

• Earnings per equity share – Diluted (in Rs, not annualised for the quarter) for the quarter ended Sept 30, 2026: Rs 49.62; Sept 30, 2025: Rs 35.40.

For the six months ended Sept 30, 2026, consolidated revenue from operations was Rs 1,423.56 cr versus Rs 1,185.67 cr for the six months ended Sept 30, 2025, with net profit for the period at Rs 290.26 cr versus Rs 225.66 cr.

The statement of unaudited consolidated financial results notes that the figures for the quarter ended Sept 30, 2026 and Sept 30, 2025 represent balancing figures between the unaudited year-to-date figures up to those dates and the unaudited figures for the preceding quarters. It also records that the Group’s business activity falls within a single primary business segment, “Manufacturing of Specialty Chemicals,” and that comparative figures have been recast and rounded off to the nearest crore rupees to ensure comparability.