Spandana Sphoorty Q2 FY27 consolidated total income Rs 340.0 cr; PAT Rs 18.0 cr
For Q2 FY27, Spandana Sphoorty’s consolidated total income rose to Rs 340.00 cr while profit after tax improved to Rs 18.00 cr from a loss in Q2 FY26.
Key takeaways
- Total income for Q2 FY27 was Rs 340.00 cr vs Rs 240.00 cr in Q2 FY26
- PPOP (including recovery) in Q2 FY27 was Rs 79.00 cr vs Rs (40.00) cr in Q2 FY26
- Impairment on financial instruments in Q2 FY27 was Rs 42.00 cr vs Rs 287.00 cr in Q2 FY26
- Q2 FY27 profit after tax was Rs 18.00 cr vs Rs (249.00) cr in Q2 FY26
- H1 FY27 profit after tax was Rs 30.00 cr vs Rs (609.00) cr in H1 FY26
Q2 FY27 · consolidated
| Metric | Sep 2026 | Sep 2025 | Change |
|---|---|---|---|
| Revenue | Rs 340.00 cr | Rs 240.00 cr | +41.7% |
| PAT | Rs 18.00 cr | Rs (249.00) cr | +107.2% |
As reported in the filing. Figures are transcribed, not computed.
Key Q2 FY27 consolidated numbers (vs Q2 FY26)
All figures below are taken from the consolidated income statement in the investor presentation’s Consolidated Income Statement table for the quarter ended Q2FY27 and the corresponding quarter Q2FY26.
- Total income: Rs 340.00 cr (Q2 FY26: Rs 240.00 cr)
- Total income from operations: Rs 325.00 cr (Q2 FY26: Rs 230.00 cr)
- Finance cost: Rs 141.00 cr (Q2 FY26: Rs 120.00 cr)
- Net Income: Rs 200.00 cr (Q2 FY26: Rs 120.00 cr)
- Employee benefit expense: Rs 103.00 cr (Q2 FY26: Rs 130.00 cr)
- Depreciation and amortization expense: Rs 2.00 cr (Q2 FY26: Rs 4.00 cr)
- Other expenses: Rs 43.00 cr (Q2 FY26: Rs 54.00 cr)
- Total Expenses: Rs 148.00 cr (Q2 FY26: Rs 189.00 cr)
- Pre-Provision Operating Profit (PPOP): Rs 52.00 cr (Q2 FY26: Rs (69.00) cr)
- PPOP (including recovery): Rs 79.00 cr (Q2 FY26: Rs (40.00) cr)
- Impairment on financial instruments: Rs 42.00 cr (Q2 FY26: Rs 287.00 cr)
- Profit before Tax: Rs 37.00 cr (Q2 FY26: Rs (327.00) cr)
- Tax expense: Rs 19.00 cr (Q2 FY26: Rs (78.00) cr)
- Profit after tax: Rs 18.00 cr (Q2 FY26: Rs (249.00) cr)
For the half year H1 FY27 versus H1 FY26, the same consolidated table reports:
- Total income: Rs 644.00 cr (H1 FY26: Rs 544.00 cr)
- Total income from operations: Rs 609.00 cr (H1 FY26: Rs 530.00 cr)
- Finance cost: Rs 273.00 cr (H1 FY26: Rs 274.00 cr)
- Net Income: Rs 371.00 cr (H1 FY26: Rs 270.00 cr)
- Employee benefit expense: Rs 210.00 cr (H1 FY26: Rs 276.00 cr)
- Depreciation and amortization expense: Rs 5.00 cr (H1 FY26: Rs 8.00 cr)
- Other expenses: Rs 89.00 cr (H1 FY26: Rs 114.00 cr)
- Total Expenses: Rs 303.00 cr (H1 FY26: Rs 398.00 cr)
- Pre-Provision Operating Profit (PPOP): Rs 68.00 cr (H1 FY26: Rs (128.00) cr)
- PPOP (including recovery): Rs 119.00 cr (H1 FY26: Rs (79.00) cr)
- Impairment on financial instruments: Rs 64.00 cr (H1 FY26: Rs 729.00 cr)
- Profit before Tax: Rs 55.00 cr (H1 FY26: Rs (808.00) cr)
- Tax expense: Rs 24.00 cr (H1 FY26: Rs (199.00) cr)
- Profit after tax: Rs 30.00 cr (H1 FY26: Rs (609.00) cr)
The investor presentation’s consolidated income statement attributes Q2 FY27 tax expense as including “tax expenses of Rs 7.90 cr in Q2FY27 towards derecognition of DTA arising from CFL merger scheme”. All other movements in income, expenses, provisions and profit are as presented in that consolidated statement of financial results.
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