Mega Nirman Q2 FY27: Revenue Rs 190.63 lakh; PAT Rs 2.93 lakh vs loss YoY

What the numbers show

• Net margin was 1.54% of revenue, up 336 bps from -1.83%.
• Total expenses fell 51.9% while revenue fell 58.2%.
• Purchases of stock-in-trade took 95.5% of revenue, against 96.8% a year earlier.

• Basis & period: Standalone unaudited results for the quarter ended 30-Sep-26, compared with the quarter ended 30-Sep-25, as per the statement of un-audited financial results.

• Revenue from operations: Rs 190.63 lakh (30-Sep-26) vs Rs 456.12 lakh (30-Sep-25).

• Other Income: Rs 40.81 lakh vs Rs 8.83 lakh.

• Total Revenue from operations (net) (I+II): Rs 231.44 lakh vs Rs 464.95 lakh.

• Total Expenses: Rs 227.53 lakh vs Rs 473.30 lakh.

• Purchases of Stock-in-Trade: Rs 181.99 lakh vs Rs 441.33 lakh.

• Changes in inventories of finished goods, work-in-progress and stock-in-trade: Rs (3.50) lakh vs Rs (9.05) lakh.

• Employee benefits expense: Rs 23.25 lakh vs Rs 21.39 lakh.

• Finance Costs: Rs 1.12 lakh vs Rs 0.20 lakh.

• Depreciation and amortisation expense: Rs 5.37 lakh vs Rs 0.53 lakh.

• Other expenses: Rs 19.30 lakh vs Rs 18.91 lakh.

• Profit / (Loss) Before Tax: Rs 3.91 lakh vs Rs (8.36) lakh.

• Profit / (Loss) for the period from continuing operations (PAT): Rs 2.93 lakh vs Rs (8.36) lakh.

• Net Profit / (Loss) for the Period: Rs 2.93 lakh vs Rs (8.36) lakh.

• Other Comprehensive Income: Rs (5.15) lakh vs Rs 0.00 lakh (no amount reported for the prior quarter).

• Total Comprehensive Income for the period: Rs (2.22) lakh vs Rs (8.36) lakh.

• Paid-up equity share capital (Face value of Rs.10/- per share): Rs 2,564.75 lakh vs Rs 2,564.75 lakh.

• Earning Per Share (of ₹ 10/- each) (not annualised) – Basic: Rs (0.01) vs Rs (0.03).

In the quarter ended 30-Sep-26, Mega Nirman & Industries reported revenue from operations of Rs 190.63 lakh, lower than the Rs 456.12 lakh reported in the corresponding quarter ended 30-Sep-25, as per the statement of un-audited financial results. Including other income of Rs 40.81 lakh (vs Rs 8.83 lakh a year earlier), total revenue from operations (net) stood at Rs 231.44 lakh compared with Rs 464.95 lakh in the year-ago quarter.

Total expenses for the quarter were Rs 227.53 lakh, down from Rs 473.30 lakh in the corresponding previous quarter. Purchases of Stock-in-Trade declined to Rs 181.99 lakh from Rs 441.33 lakh, while changes in inventories of finished goods, work-in-progress and stock-in-trade moved to Rs (3.50) lakh from Rs (9.05) lakh. Employee benefits expense increased to Rs 23.25 lakh from Rs 21.39 lakh. Finance costs rose to Rs 1.12 lakh from Rs 0.20 lakh, and depreciation and amortisation expense increased to Rs 5.37 lakh from Rs 0.53 lakh. Other expenses were Rs 19.30 lakh versus Rs 18.91 lakh in the same quarter last year.

Profit / (Loss) before tax improved to a profit of Rs 3.91 lakh in the quarter ended 30-Sep-26 from a loss of Rs (8.36) lakh in the quarter ended 30-Sep-25. Profit / (Loss) for the period from continuing operations (and net profit / loss for the period) was Rs 2.93 lakh, compared with a loss of Rs (8.36) lakh a year earlier. Other comprehensive income for the quarter was reported at Rs (5.15) lakh, leading to total comprehensive income for the period of Rs (2.22) lakh versus Rs (8.36) lakh in the corresponding prior quarter. The paid-up equity share capital remained Rs 2,564.75 lakh in both periods, and basic earning per share (not annualised) was Rs (0.01) compared with Rs (0.03) in the year-ago quarter.