Fractal Analytics Q2 FY27 consolidated PAT rises to Rs 79.20 cr

What the numbers show

• Net margin was 8.28% of revenue, up 412 bps from 4.16%.

• Basis & period: Consolidated statement of unaudited financial results for the three months ended September 30, 2026, compared with the three months ended September 30, 2025 (statement of unaudited consolidated financial results).

• Revenue from operations: Rs 956.50 cr, up from Rs 798.50 cr in the corresponding quarter a year earlier (statement of unaudited consolidated financial results – line (1)(a)).

• Other income: Rs 28.80 cr, versus Rs 20.90 cr a year ago (statement of unaudited consolidated financial results – line (1)(b)).

• Total income: Rs 985.30 cr, compared with Rs 819.40 cr in the year-ago quarter (statement of unaudited consolidated financial results – “Total Income”).

• Employee benefits expense: Rs 656.70 cr, versus Rs 571.10 cr a year earlier (statement of unaudited consolidated financial results – line (2)(a)).

• Employee stock option expense: Rs 4.50 cr, down from Rs 18.10 cr in the corresponding quarter (statement of unaudited consolidated financial results – line (2)(b)).

• Finance costs: Rs 5.30 cr, compared with Rs 11.50 cr a year ago (statement of unaudited consolidated financial results – line (2)(c)).

• Depreciation and amortization expense: Rs 47.20 cr, up from Rs 33.50 cr in the year-ago quarter (statement of unaudited consolidated financial results – line (2)(d)).

• Other expenses: Rs 145.20 cr, versus Rs 112.40 cr a year earlier (statement of unaudited consolidated financial results – line (2)(e)).

• Total expenses: Rs 858.90 cr, compared with Rs 746.60 cr in the corresponding quarter (statement of unaudited consolidated financial results – “Total Expenses”).

• Profit before share of loss of an associate, exceptional items and tax expense: Rs 126.40 cr, versus Rs 72.80 cr a year earlier (statement of unaudited consolidated financial results – line (3)).

• Share of (loss) of an associate: Rs (23.20) cr, compared with Rs (22.20) cr in the year-ago quarter (statement of unaudited consolidated financial results – line (4)).

• Profit before exceptional items and tax expense: Rs 103.20 cr, up from Rs 50.60 cr a year earlier (statement of unaudited consolidated financial results – line (5)).

• Exceptional item (net): Nil in the current quarter; Rs (4.80) cr in the corresponding quarter (statement of unaudited consolidated financial results – line (6)).

• Profit before tax expense: Rs 103.20 cr, compared with Rs 45.80 cr in the year-ago quarter (statement of unaudited consolidated financial results – line (7)).

• Tax expense (total): Rs 24.00 cr, versus Rs 12.60 cr a year earlier (statement of unaudited consolidated financial results – “Total tax expense”).

• Profit after tax (PAT): Rs 79.20 cr, up from Rs 33.20 cr in the corresponding quarter (statement of unaudited consolidated financial results – line (9)).

• Basic EPS: Rs 4.71, versus Rs 2.15 a year ago (statement of unaudited consolidated financial results – “Basic EPS”).

• Diluted EPS: Rs 4.48, compared with Rs 1.93 in the year-ago quarter (statement of unaudited consolidated financial results – “Diluted EPS”).

In the quarter ended September 30, 2026, Fractal Analytics Limited reported higher consolidated revenue from operations of Rs 956.50 cr, compared with Rs 798.50 cr in the corresponding quarter ended September 30, 2025. Total income rose to Rs 985.30 cr from Rs 819.40 cr over the same period, according to the statement of unaudited consolidated financial results.

On the cost side, employee benefits expense increased to Rs 656.70 cr from Rs 571.10 cr, while employee stock option expense declined to Rs 4.50 cr from Rs 18.10 cr. Finance costs were lower at Rs 5.30 cr versus Rs 11.50 cr, and depreciation and amortization expense rose to Rs 47.20 cr from Rs 33.50 cr. Other expenses increased to Rs 145.20 cr from Rs 112.40 cr, taking total expenses to Rs 858.90 cr, up from Rs 746.60 cr in the year-ago quarter.

Profit before share of loss of an associate, exceptional items and tax expense improved to Rs 126.40 cr from Rs 72.80 cr. After accounting for a share of loss of an associate of Rs (23.20) cr, profit before exceptional items and tax expense stood at Rs 103.20 cr, compared with Rs 50.60 cr a year earlier. There was no exceptional item in the current quarter, versus an exceptional loss of Rs (4.80) cr in the corresponding quarter, resulting in profit before tax expense of Rs 103.20 cr, up from Rs 45.80 cr. Total tax expense increased to Rs 24.00 cr from Rs 12.60 cr, and profit after tax rose to Rs 79.20 cr from Rs 33.20 cr. Basic EPS moved to Rs 4.71 from Rs 2.15, and diluted EPS to Rs 4.48 from Rs 1.93 over the same period.