Shiva Global Agro Q2 FY27 standalone revenue Rs 2,947.88 lakh; PAT Rs 37.10 lakh

What the numbers show

• Net margin was 1.26% of revenue, against -10.00% a year earlier.
• Revenue rose 65.1% while total expenses rose 43.4%.
• Cost of materials took 110.6% of revenue, against 97.9% a year earlier.

Key numbers (standalone, unaudited)

Quarter ended 30-09-2026 vs quarter ended 30-09-2025
(From the statement of unaudited standalone and consolidated financial results)

• Revenue from operations: Rs 2,947.88 lakh (Q2 FY26: Rs 1,785.98 lakh)
• Other income: Rs 17.68 lakh (Q2 FY26: Rs 9.65 lakh)
• Total Revenue: Rs 2,965.56 lakh (Q2 FY26: Rs 1,795.63 lakh)
• Cost of materials consumed: Rs 3,259.91 lakh (Q2 FY26: Rs 1,748.33 lakh)
• Purchases of stock-in-trade: Rs 371.91 lakh (Q2 FY26: Rs 111.27 lakh)
• Changes in inventories of finished goods, work-in-progress and stock-in-trade: Rs (1,533.69) lakh (Q2 FY26: Rs (405.16) lakh)
• Employee benefits expense: Rs 135.75 lakh (Q2 FY26: Rs 87.83 lakh)
• Finance costs: Rs 165.58 lakh (Q2 FY26: Rs 34.72 lakh)
• Depreciation and amortization expense: Rs 27.05 lakh (Q2 FY26: Rs 28.92 lakh)
• Other expenses: Rs 489.27 lakh (Q2 FY26: Rs 427.70 lakh)
• Total Expenses: Rs 2,915.78 lakh (Q2 FY26: Rs 2,033.61 lakh)
• Profit before tax: Rs 49.78 lakh (Q2 FY26: Rs (237.98) lakh)
• Deferred tax: Rs 12.67 lakh (Q2 FY26: Rs (59.39) lakh)
• Net Profit/(loss) for the period: Rs 37.10 lakh (Q2 FY26: Rs (178.58) lakh)
• Paid up Equity Share Capital: Rs 999.30 lakh (Face Value Rs.10 per share)
• Earnings per equity share - Basic: 0.37 (Q2 FY26: (1.79))
• Earnings per equity share - Diluted: 0.37 (Q2 FY26: (1.79))

In the standalone statement of financial results, revenue from operations for the quarter ended 30-09-2026 increased to Rs 2,947.88 lakh from Rs 1,785.98 lakh in the corresponding quarter of the previous year. Including other income of Rs 17.68 lakh (Q2 FY26: Rs 9.65 lakh), total revenue rose to Rs 2,965.56 lakh from Rs 1,795.63 lakh.

Total expenses for the quarter were Rs 2,915.78 lakh compared with Rs 2,033.61 lakh a year earlier. Cost of materials consumed was Rs 3,259.91 lakh versus Rs 1,748.33 lakh, while purchases of stock-in-trade were Rs 371.91 lakh versus Rs 111.27 lakh. Changes in inventories of finished goods, work-in-progress and stock-in-trade stood at Rs (1,533.69) lakh against Rs (405.16) lakh. Employee benefits expense increased to Rs 135.75 lakh from Rs 87.83 lakh, and finance costs rose to Rs 165.58 lakh from Rs 34.72 lakh. Depreciation and amortization expense was Rs 27.05 lakh versus Rs 28.92 lakh, and other expenses were Rs 489.27 lakh versus Rs 427.70 lakh.

Profit before tax for the quarter ended 30-09-2026 was Rs 49.78 lakh, compared with a loss before tax of Rs (237.98) lakh in the corresponding prior-year quarter. After deferred tax of Rs 12.67 lakh (Q2 FY26: Rs (59.39) lakh), the company reported a net profit of Rs 37.10 lakh, against a net loss of Rs (178.58) lakh a year earlier. Basic and diluted earnings per equity share for the quarter were 0.37, compared with (1.79) in the same quarter of the previous year, on a paid up equity share capital of Rs 999.30 lakh.