Regis Industries Q2 FY27: Revenue Rs 59.92 lakh, PAT Rs 27.54 lakh

What the numbers show

• Net margin was 45.96% of revenue, against 7.39% a year earlier.

• Revenue rose 9.9% while total expenses fell 47.0%.

• Cost of materials took 50.5% of revenue, against 111.8% a year earlier.

• Basis: Standalone unaudited statement of financial results for the quarter ended September 30, 2026.

• Quarter reported (Q2 FY27, 30-Sep-26) vs year-ago quarter (30-Sep-25), as per the statement of financial results:

  • Revenue from operations: Rs 59.92 lakh (30-Sep-26) vs Rs 54.50 lakh (30-Sep-25)
  • Other income: Rs 0.75 lakh vs Rs 12.03 lakh
  • Total income from operations (Net): Rs 60.67 lakh vs Rs 66.53 lakh
  • Cost of material consumed: Rs 30.26 lakh vs Rs 60.91 lakh
  • Employee benefit expense: Rs 2.25 lakh vs Rs 1.38 lakh
  • Finance costs: - vs -
  • Depreciation and amortization expense: - vs -
  • Other expenses: Rs 0.63 lakh vs Rs 0.21 lakh
  • Total expenses: Rs 33.14 lakh vs Rs 62.50 lakh
  • Profit / (Loss) from operations before exceptional items and tax: Rs 27.54 lakh vs Rs 4.03 lakh
  • Exceptional items: - vs -
  • Profit / (Loss) before tax (PBT): Rs 27.54 lakh vs Rs 4.03 lakh
  • Tax expense: - vs -
  • Net Profit / (Loss) after tax (PAT): Rs 27.54 lakh vs Rs 4.03 lakh
  • Total comprehensive income: Rs 27.54 lakh vs Rs 4.03 lakh
  • Paid-up equity share capital (Face Value of Rs.1/- each): Rs 2,581.14 lakh vs Rs 2,581.14 lakh
  • Other equity: - vs -
  • Earnings per share – Basic: 0.01 vs 0.00
  • Earnings per share – Diluted: 0.01 vs 0.00

For the quarter ended 30-Sep-26, the statement of financial results shows a modest increase in revenue from operations to Rs 59.92 lakh from Rs 54.50 lakh in the corresponding quarter of the previous year. However, other income declined to Rs 0.75 lakh from Rs 12.03 lakh, leading to total income from operations (Net) of Rs 60.67 lakh compared with Rs 66.53 lakh a year earlier.

On the cost side, cost of material consumed fell to Rs 30.26 lakh from Rs 60.91 lakh in the year-ago quarter, while employee benefit expense rose to Rs 2.25 lakh from Rs 1.38 lakh. Other expenses increased to Rs 0.63 lakh from Rs 0.21 lakh. Total expenses were Rs 33.14 lakh for the quarter, down from Rs 62.50 lakh in the corresponding prior period, as per the statement of financial results.

With lower total expenses and no exceptional items reported, profit / (loss) before tax stood at Rs 27.54 lakh for the quarter ended 30-Sep-26, compared with Rs 4.03 lakh in the same quarter last year. The tax expense line is shown as '-' for both quarters, resulting in net profit after tax of Rs 27.54 lakh versus Rs 4.03 lakh a year earlier. Basic and diluted earnings per share for the quarter were 0.01, compared with 0.00 in the corresponding previous quarter, on an unchanged paid-up equity share capital of Rs 2,581.14 lakh.