Oswal Overseas Q1 FY27: revenue from operations Rs 0.00 cr, loss narrows YoY

What the numbers show

• Total expenses fell 37.7% while revenue fell 100.0%.
• Changes in inventories accounted for Rs 0.7258 cr of the Rs 1.16 cr fall in total expenses (62%).

• Revenue from operations (quarter ended 30.06.2026): Rs 0.00 cr vs Rs 0.6145 cr in the quarter ended 30.06.2025, as per the statement of financial results.

• Other income (included in total revenue line "Total Revenue"): Rs 0.0494 cr vs Rs 0.0539 cr.

• Total revenue ("Total Revenue" line): Rs 0.0494 cr vs Rs 0.6684 cr.

• Total expenses ("Total Expenses" line): Rs 1.92 cr vs Rs 3.08 cr.

• Cost of materials consumed: Rs 0.00 cr vs Rs 0.0064 cr.

• Changes in inventories of finished goods, W.I.P. and stock in trade: Rs 0.00 cr vs Rs 0.7258 cr.

• Employee benefit expenses: Rs 0.3122 cr vs Rs 0.8765 cr.

• Depreciation and amortization expenses: Rs 0.9006 cr vs Rs 0.9063 cr.

• Finance costs: Rs 0.6102 cr vs Rs 0.3174 cr.

• Other expenditure: Rs 0.0996 cr vs Rs 0.2461 cr.

• Profit before tax ("Profit before tax (5-6)"): Rs -1.87 cr vs Rs -2.41 cr.

• Profit after tax ("Profit after tax (7-8)"): Rs -1.87 cr vs Rs -2.41 cr.

• Total comprehensive income ("Total Comprehensive Income (9+10)"): Rs -1.86 cr vs Rs -2.41 cr.

• Basic EPS (not annualized, of Rs 10/- each as per line 13): -1.44 vs -1.86.

• Diluted EPS (not annualized, of Rs 10/- each as per line 13): -1.44 vs -1.86.

According to the statement of standalone unaudited financial results for the quarter ended 30.06.2026, Oswal Overseas Limited reported revenue from operations of Rs 0.00 cr, compared with Rs 0.6145 cr in the corresponding quarter ended 30.06.2025. Total revenue (labelled "Total Revenue" in the statement of financial results, comprising revenue from operations and other income) stood at Rs 0.0494 cr, down from Rs 0.6684 cr a year earlier.

On the cost side, total expenses were Rs 1.92 cr versus Rs 3.08 cr in the same quarter last year. Within this, employee benefit expenses were Rs 0.3122 cr (vs Rs 0.8765 cr), depreciation and amortization expenses were Rs 0.9006 cr (vs Rs 0.9063 cr), finance costs rose to Rs 0.6102 cr (vs Rs 0.3174 cr), and other expenditure was Rs 0.0996 cr (vs Rs 0.2461 cr). The lines for cost of materials consumed and changes in inventories of finished goods, W.I.P. and stock in trade both show Rs 0.00 cr for the current quarter, compared with Rs 0.0064 cr and Rs 0.7258 cr respectively in the quarter ended 30.06.2025.

The company reported a profit before tax of Rs -1.87 cr for the quarter ended 30.06.2026, compared with Rs -2.41 cr in the corresponding prior-year quarter. Profit after tax was Rs -1.87 cr, versus Rs -2.41 cr a year earlier. Total comprehensive income (after other comprehensive income) was Rs -1.86 cr, compared with Rs -2.41 cr in the quarter ended 30.06.2025. Basic and diluted earnings per share (not annualized, of Rs 10/- each as stated in line 13 of the statement of financial results) were both -1.44, compared with -1.86 in the corresponding quarter of the previous year.