Resonance Specialties Q2 FY27 revenue Rs 3,428.76 lakh; PAT Rs 846.71 lakh

What the numbers show

• Net margin was 24.69% of revenue, against 7.69% a year earlier.

• Revenue rose 59.2% while total expenses rose 21.4%.

• Basis: Standalone unaudited financial results (statement of financial results)

• Quarter reported: Quarter ended September 30, 2026 (Q2 FY27)

• Comparative quarter: Quarter ended September 30, 2025 (Q2 FY26)

• Revenue from operations: Rs 3,428.76 lakh vs Rs 2,153.35 lakh

• Other Income: Rs 74.46 lakh vs Rs 35.49 lakh

• Total Income (I+II): Rs 3,503.22 lakh vs Rs 2,188.84 lakh

• Cost of material consumed: Rs 1,355.27 lakh vs Rs 848.59 lakh

• Conversion Charges: Rs 336.33 lakh vs Rs 463.69 lakh

• Changes in inventories of finished goods, Stock-in-Trade and working-progress: Rs 96.30 lakh vs Rs 98.44 lakh

• Employee Benefits Expense: Rs 157.85 lakh vs Rs 142.33 lakh

• Depreciation and amortization expenses: Rs 35.92 lakh vs Rs 32.67 lakh

• Finance costs: Rs 0.43 lakh vs Rs 6.42 lakh

• Other expenses: Rs 392.61 lakh vs Rs 364.11 lakh

• Total Expenses (IV): Rs 2,374.71 lakh vs Rs 1,956.25 lakh

• Profit / (loss) before exceptional items and tax (V): Rs 1,128.51 lakh vs Rs 232.59 lakh

• Profit / (loss) before tax (VII): Rs 1,128.51 lakh vs Rs 232.59 lakh

• Current tax: Rs 286.75 lakh vs Rs 59.81 lakh

• Short/(Excess) provision of earlier years taxes: Rs (15.86) lakh vs Rs -

• Deferred tax liability/(asset): Rs 10.91 lakh vs Rs 7.08 lakh

• Profit / (loss) for the period (IX): Rs 846.71 lakh vs Rs 165.70 lakh

• Other Comprehensive Income – Actuarial Gain/(Loss): Rs (8.39) lakh vs Rs (4.56) lakh

• Tax effects thereon: Rs 2.18 lakh vs Rs 1.18 lakh

• Other Comprehensive Income / (loss) for the period net of tax (X): Rs (6.21) lakh vs Rs (3.38) lakh

• Total Comprehensive Income (XI): Rs 840.50 lakh vs Rs 162.32 lakh

• Paid up Equity Share Capital: Rs 1,154.40 lakh vs Rs 1,154.40 lakh

• Earnings per equity share (Basic): Rs 7.33 vs Rs 1.44

• Earnings per equity share (Diluted): Rs 7.33 vs Rs 1.44

According to the statement of financial results for the quarter ended September 30, 2026, standalone revenue from operations increased to Rs 3,428.76 lakh from Rs 2,153.35 lakh in the corresponding quarter ended September 30, 2025. Including other income, total income rose to Rs 3,503.22 lakh from Rs 2,188.84 lakh over the same period.

On the cost side, cost of material consumed increased to Rs 1,355.27 lakh from Rs 848.59 lakh, while conversion charges were Rs 336.33 lakh compared with Rs 463.69 lakh a year earlier. Employee benefits expense moved to Rs 157.85 lakh from Rs 142.33 lakh, and other expenses rose to Rs 392.61 lakh from Rs 364.11 lakh. Total expenses for the quarter were Rs 2,374.71 lakh versus Rs 1,956.25 lakh in the corresponding prior quarter.

Profit before tax for the quarter stood at Rs 1,128.51 lakh, up from Rs 232.59 lakh in the year-ago quarter. After current tax of Rs 286.75 lakh, a short/(excess) provision of earlier years taxes of Rs (15.86) lakh and deferred tax liability/(asset) of Rs 10.91 lakh, profit for the period was Rs 846.71 lakh compared with Rs 165.70 lakh a year earlier.

Other comprehensive income for the quarter was a loss of Rs (6.21) lakh versus a loss of Rs (3.38) lakh in the corresponding quarter. Total comprehensive income for the period was Rs 840.50 lakh, compared with Rs 162.32 lakh in the same quarter of the previous year. Basic and diluted earnings per equity share (face value Rs 10 each), not annualized, were Rs 7.33 for the quarter, up from Rs 1.44 in the corresponding prior period.