Pasupati Acrylon Q2 FY27: Revenue Rs 274.74 cr, PAT Rs 32.01 cr

What the numbers show

• Net margin was 11.65% of revenue, up 585 bps from 5.79%.
• Revenue fell 2.0% while total expenses fell 9.9%.
• Cost of materials accounted for Rs 17.89 cr of the Rs 25.78 cr fall in total expenses (69%).
• Cost of materials took 64.3% of revenue, against 69.4% a year earlier.

Standalone Q2 FY27 vs Q2 FY26 (statement of financial results)

• Revenue from operations: Rs 274.74 cr (Q2 FY26: Rs 280.25 cr)
• Other income: Rs 1.80 cr (Q2 FY26: Rs 1.35 cr)
• Total Revenue: Rs 276.54 cr (Q2 FY26: Rs 281.60 cr)
• Cost of materials consumed: Rs 176.71 cr (Q2 FY26: Rs 194.60 cr)
• Purchase of stock in trade: Rs 0.00 cr (Q2 FY26: Rs 0.10 cr)
• Change in inventories of finished goods, work in progress and stock in trade: Rs 6.10 cr (Q2 FY26: Rs 4.89 cr)
• Employees benefits expense: Rs 10.34 cr (Q2 FY26: Rs 8.45 cr)
• Finance costs: Rs 1.64 cr (Q2 FY26: Rs 3.63 cr)
• Depreciation and amortisation expense: Rs 3.25 cr (Q2 FY26: Rs 3.11 cr)
• Other expenses: Rs 36.02 cr (Q2 FY26: Rs 40.10 cr)
• Total expenses: Rs 234.06 cr (Q2 FY26: Rs 259.84 cr)
• Profit before exceptional items and tax: Rs 42.48 cr (Q2 FY26: Rs 21.76 cr)
• Exceptional items: Rs 0.00 cr (Q2 FY26: Rs 0.00 cr)
• Profit before tax: Rs 42.48 cr (Q2 FY26: Rs 21.76 cr)
• Current Tax (Net): Rs (10.96) cr (Q2 FY26: Rs (3.63) cr)
• Deferred Tax: Rs 0.49 cr (Q2 FY26: Rs (1.93) cr)
• Profit for the period (PAT): Rs 32.01 cr (Q2 FY26: Rs 16.24 cr)
• Earnings Per Equity Share (Basic & Diluted): Rs 3.59 (Q2 FY26: Rs 1.82)

According to the standalone statement of financial results for the quarter ended 30.09.2026, Pasupati Acrylon reported revenue from operations of Rs 274.74 cr, slightly lower than Rs 280.25 cr in the corresponding quarter ended 30.09.2025. Including other income of Rs 1.80 cr (Q2 FY26: Rs 1.35 cr), total revenue stood at Rs 276.54 cr versus Rs 281.60 cr a year earlier.

Total expenses declined to Rs 234.06 cr from Rs 259.84 cr in Q2 FY26. Cost of materials consumed reduced to Rs 176.71 cr from Rs 194.60 cr, while finance costs fell to Rs 1.64 cr from Rs 3.63 cr. Other expenses were Rs 36.02 cr compared with Rs 40.10 cr in the year-ago quarter. Employees benefits expense increased to Rs 10.34 cr from Rs 8.45 cr, and depreciation and amortisation expense was Rs 3.25 cr versus Rs 3.11 cr.

With lower total expenses, profit before exceptional items and tax, which is the same as profit before tax in this quarter, rose to Rs 42.48 cr from Rs 21.76 cr in Q2 FY26. After current tax (net) of Rs (10.96) cr and deferred tax of Rs 0.49 cr, profit for the period (PAT) was Rs 32.01 cr, up from Rs 16.24 cr in the corresponding previous quarter. Basic and diluted earnings per equity share increased to Rs 3.59 from Rs 1.82, based on a paid-up equity share capital of Rs 89.13 cr of Rs. 10/- each as shown in the statement of financial results.