Kush Industries Q2 FY27 total income Rs 2.58 lakh; loss after tax Rs (2.46) lakh

• Revenue from operations (Q2 FY27): Rs 0.00 lakh, vs Rs 0.00 lakh in Q2 FY26
• Other income (Q2 FY27): Rs 2.58 lakh, vs Rs 2.20 lakh in Q2 FY26
• Total income (Q2 FY27): Rs 2.58 lakh, vs Rs 2.20 lakh in Q2 FY26
• Total expenses (Q2 FY27): Rs 5.04 lakh, vs Rs 4.64 lakh in Q2 FY26
• Cost of materials consumed (Q2 FY27): Rs 0.00 lakh, vs Rs 0.00 lakh in Q2 FY26
• Purchases of stock-in-trade (Q2 FY27): Rs 29.40 lakh, vs Rs 0.00 lakh in Q2 FY26
• Changes in inventories (Q2 FY27): Rs (29.40) lakh, vs Rs 0.00 lakh in Q2 FY26
• Employee benefits expense (Q2 FY27): Rs 1.20 lakh, vs Rs 1.20 lakh in Q2 FY26
• Finance costs (Q2 FY27): Rs 0.02 lakh, vs Rs 0.00 lakh in Q2 FY26
• Depreciation & amortisation expense (Q2 FY27): Rs 0.01 lakh, vs Rs 0.01 lakh in Q2 FY26
• Other expenses (Q2 FY27): Rs 3.81 lakh, vs Rs 3.43 lakh in Q2 FY26
• Profit / (Loss) before tax (Q2 FY27): Rs (2.46) lakh, vs Rs (2.44) lakh in Q2 FY26
• Profit / (Loss) for the period (Q2 FY27): Rs (2.46) lakh, vs Rs (2.44) lakh in Q2 FY26
• Earnings per share – Basic (Q2 FY27): 0.00, vs 0.00 in Q2 FY26
• Earnings per share – Diluted (Q2 FY27): 0.00, vs 0.00 in Q2 FY26

According to the statement of standalone unaudited financial results for the quarter ended on 30-09-2026, Kush Industries Limited reported revenue from operations of Rs 0.00 lakh for the quarter, unchanged from Rs 0.00 lakh in the corresponding quarter ended 30-09-2025. The company’s other income increased to Rs 2.58 lakh in Q2 FY27 from Rs 2.20 lakh a year earlier, taking total income to Rs 2.58 lakh, up from Rs 2.20 lakh in Q2 FY26.

On the cost side, total expenses rose to Rs 5.04 lakh in Q2 FY27 from Rs 4.64 lakh in Q2 FY26. Within this, employee benefits expense remained at Rs 1.20 lakh, while other expenses were Rs 3.81 lakh compared with Rs 3.43 lakh in the year-ago quarter. The statement of financial results also shows purchases of stock-in-trade of Rs 29.40 lakh and an equal and opposite changes in inventories line of Rs (29.40) lakh for Q2 FY27, with both lines at Rs 0.00 lakh in Q2 FY26. Finance costs were Rs 0.02 lakh in Q2 FY27 versus Rs 0.00 lakh a year earlier, and depreciation & amortisation expense was steady at Rs 0.01 lakh in both periods.

With expenses exceeding income, profit / (loss) before tax stood at Rs (2.46) lakh for the quarter ended 30-09-2026, compared with Rs (2.44) lakh in the corresponding quarter of the previous year. There were no exceptional items or tax expenses reported for either period in the statement of financial results. Consequently, profit / (loss) for the period was Rs (2.46) lakh in Q2 FY27, marginally wider than Rs (2.44) lakh in Q2 FY26. The company reported earnings per share (basic and diluted) of 0.00 for both the current and prior year quarters, as disclosed in the same statement.