Sheetal Cool Products Q2 FY27: revenue Rs 6,531.27 lakh, PAT Rs 323.80 lakh

What the numbers show

• Net margin was 4.96% of revenue, up 210 bps from 2.86%.

• Revenue rose 17.0% while total expenses rose 12.4%.

• Cost of materials took 43.2% of revenue, against 101.5% a year earlier.

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

• Period reported: Quarter ended 30/09/2026

• Prior period compared: Quarter ended 30/09/2025 (corresponding previous quarter)

• Revenue from operations: Rs 6,531.27 lakh (Q2 FY27) vs Rs 5,581.23 lakh (Q2 FY26)

• Other income: Rs 0.06 lakh vs Rs 9.02 lakh

• Total income: Rs 6,531.33 lakh vs Rs 5,600.25 lakh

• Cost of materials consumed: Rs 2,819.64 lakh vs Rs 5,667.24 lakh

• Changes in inventories of finished goods, Stock in Trade and work in progress: Rs 1,114.34 lakh vs Rs (2,037.98) lakh

• Employee benefits expense: Rs 715.67 lakh vs Rs 497.51 lakh

• Finance costs: Rs 142.23 lakh vs Rs 156.17 lakh

• Depreciation and amortization expense: Rs 210.85 lakh vs Rs 256.29 lakh

• Other expenses: Rs 1,045.29 lakh vs Rs 843.60 lakh

• Total expenses: Rs 6,048.02 lakh vs Rs 5,382.83 lakh

• Profit/(loss) before tax: Rs 483.31 lakh vs Rs 217.42 lakh

• Total tax expense: Rs 159.51 lakh vs Rs 57.93 lakh

• Profit/(loss) after tax: Rs 323.80 lakh vs Rs 159.49 lakh

• Total Comprehensive Income for the period: Rs 323.43 lakh vs Rs 159.75 lakh

• Paid-up equity share capital: Rs 1,050.00 lakh vs Rs 1,050.00 lakh

• Face value per share: 10 vs 10

• Basic EPS: 3.08 vs 1.62

• Diluted EPS: 3.08 vs 1.82

For the quarter ended 30/09/2026, Sheetal Cool Products Limited reported standalone revenue from operations of Rs 6,531.27 lakh, higher than Rs 5,581.23 lakh in the corresponding quarter ended 30/09/2025, according to the statement of financial results. Total income, including other income, was Rs 6,531.33 lakh versus Rs 5,600.25 lakh a year earlier.

On the cost side, cost of materials consumed was Rs 2,819.64 lakh compared with Rs 5,667.24 lakh in the year-ago quarter, while changes in inventories of finished goods, Stock in Trade and work in progress moved to Rs 1,114.34 lakh from Rs (2,037.98) lakh. Employee benefits expense increased to Rs 715.67 lakh from Rs 497.51 lakh, and other expenses rose to Rs 1,045.29 lakh from Rs 843.60 lakh. Finance costs were Rs 142.23 lakh versus Rs 156.17 lakh, and depreciation and amortization expense was Rs 210.85 lakh versus Rs 256.29 lakh. Total expenses for the quarter stood at Rs 6,048.02 lakh, up from Rs 5,382.83 lakh in the corresponding previous quarter.

Profit before tax for Q2 FY27 was Rs 483.31 lakh, compared with Rs 217.42 lakh in Q2 FY26. Total tax expense was Rs 159.51 lakh versus Rs 57.93 lakh. Profit after tax came in at Rs 323.80 lakh, up from Rs 159.49 lakh in the same quarter last year. Total Comprehensive Income for the period was Rs 323.43 lakh, compared with Rs 159.75 lakh a year earlier. The paid-up equity share capital remained at Rs 1,050.00 lakh with a face value of 10 per share, while basic earnings per share increased to 3.08 from 1.62 and diluted earnings per share were 3.08 versus 1.82, as per the statement of financial results.