Sugs Lloyd H1 FY27 consolidated revenue Rs 213.31 cr; consolidated PAT Rs 20.09 cr

What the numbers show

• Net margin was 9.38% of revenue, against 9.61% a year earlier.
• Purchases of stock-in-trade accounted for Rs 64.11 cr of the Rs 80.12 cr rise in total expenses (80%).
• Purchases of stock-in-trade took 62.9% of revenue, against 56.9% a year earlier.

• Revenue from operations (half year ended 30 September 2026, consolidated): Rs 213.31 cr, up from Rs 123.03 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Total income (including other income): Rs 215.25 cr, compared with Rs 124.15 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Total expenses: Rs 188.37 cr, versus Rs 108.25 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Purchases of stock-in-trade: Rs 134.15 cr, compared with Rs 70.04 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Changes in inventories of finished goods, work-in-progress and stock-in-trade: Rs (14.64) cr, versus Rs 0.0621 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Employee benefit expense: Rs 23.25 cr, compared with Rs 12.38 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Finance costs: Rs 5.89 cr, versus Rs 3.90 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Depreciation and amortisation expense: Rs 0.1793 cr, compared with Rs 0.1897 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Other expenses: Rs 39.55 cr, versus Rs 21.68 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Profit before tax: Rs 26.88 cr, compared with Rs 15.90 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Profit (Loss) for the period from continuing operations (PAT): Rs 20.01 cr, versus Rs 11.82 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Net Profit (Loss) for the period (after share of profit of associate): Rs 20.09 cr, compared with Rs 11.83 cr in the corresponding half year ended 30 September 2025 (statement of financial results).

• Basic earnings per share from continuing and discontinued operations (not annualised): Rs 8.66, versus Rs 6.86 in the corresponding half year ended 30 September 2025 (statement of financial results).

• Diluted earnings per share from continuing and discontinued operations (not annualised): Rs 8.66, versus Rs 6.86 in the corresponding half year ended 30 September 2025 (statement of financial results).

For the half year ended 30 September 2026, Sugs Lloyd Limited reported higher consolidated revenue from operations and total income compared with the same half year in the previous financial year, as per the consolidated statement of unaudited financial results. Total expenses also increased over the year-ago half year, led by higher purchases of stock-in-trade, employee benefit expense, finance costs and other expenses.

Profit before tax and profit for the period from continuing operations were higher than in the corresponding half year ended 30 September 2025. After including the share of profit of the associate, net profit for the period rose compared with the prior half year’s corresponding figure. Basic and diluted earnings per share from continuing and discontinued operations also increased versus the same half year a year earlier, based on the figures reported in the consolidated statement of financial results.