Tempsens Q2 FY27 consolidated H1: revenue Rs 255.02 cr, PAT up 18.1% YoY

What the numbers show

• Net margin was 14.00% of revenue, down 185 bps from 15.85%.
• Total expenses rose 37.9% while revenue rose 33.7%.
• Cost of materials accounted for Rs 42.27 cr of the Rs 59.52 cr rise in total expenses (71%).
• Cost of materials took 59.1% of revenue, against 56.9% a year earlier.

• Basis: Consolidated half-yearly statement of profit and loss for the period ended September 30, 2026, compared with September 30, 2025.

• Revenue from operations (H1 FY27): Rs 255.02 cr (H1 FY26: Rs 190.73 cr)

• Other income (H1 FY27): Rs 4.39 cr (H1 FY26: Rs 4.33 cr)

• Total income (H1 FY27): Rs 259.41 cr (H1 FY26: Rs 195.06 cr)

• Cost of material consumed (H1 FY27): Rs 150.78 cr (H1 FY26: Rs 108.51 cr)

• Changes in inventories of finished goods and work-in-progress (H1 FY27): Rs (12.22) cr (H1 FY26: Rs (9.16) cr)

• Employee benefits expense (H1 FY27): Rs 42.06 cr (H1 FY26: Rs 29.90 cr)

• Finance costs (H1 FY27): Rs 2.47 cr (H1 FY26: Rs 2.45 cr)

• Depreciation and amortisation expense (H1 FY27): Rs 7.93 cr (H1 FY26: Rs 6.75 cr)

• Other expenses (H1 FY27): Rs 25.64 cr (H1 FY26: Rs 18.69 cr)

• Total expenses (H1 FY27): Rs 216.66 cr (H1 FY26: Rs 157.14 cr)

• Profit before share of net profits of investments accounted for using equity method and tax (H1 FY27): Rs 42.75 cr (H1 FY26: Rs 37.92 cr)

• Share of net profit of joint venture accounted for using the equity method (H1 FY27): Rs 1.76 cr (H1 FY26: Rs 1.95 cr)

• Profit Before Tax (H1 FY27): Rs 44.51 cr (H1 FY26: Rs 39.87 cr)

• Total tax expense (H1 FY27): Rs 8.81 cr (H1 FY26: Rs 9.63 cr)

• Profit for the Period (H1 FY27): Rs 35.70 cr (H1 FY26: Rs 30.24 cr)

According to the consolidated half-yearly statement of profit and loss in the investor presentation, Tempsens Instruments (India) Ltd reported higher revenue and profit for the six months ended September 30, 2026, versus the same period a year earlier.

Revenue from operations for H1 FY27 stood at Rs 255.02 cr compared with Rs 190.73 cr in H1 FY26, with total income rising to Rs 259.41 cr from Rs 195.06 cr. Other income was broadly unchanged at Rs 4.39 cr versus Rs 4.33 cr.

On the cost side, cost of material consumed increased to Rs 150.78 cr from Rs 108.51 cr, while changes in inventories of finished goods and work-in-progress moved to Rs (12.22) cr from Rs (9.16) cr. Employee benefits expense rose to Rs 42.06 cr from Rs 29.90 cr. Finance costs were Rs 2.47 cr, slightly higher than Rs 2.45 cr a year earlier, and depreciation and amortisation expense increased to Rs 7.93 cr from Rs 6.75 cr. Other expenses rose to Rs 25.64 cr from Rs 18.69 cr. Total expenses for the half year were Rs 216.66 cr compared with Rs 157.14 cr in the prior period.

Profit before share of net profits of investments accounted for using the equity method and tax was Rs 42.75 cr, up from Rs 37.92 cr. The share of net profit of the joint venture accounted for using the equity method was Rs 1.76 cr versus Rs 1.95 cr. Profit Before Tax increased to Rs 44.51 cr from Rs 39.87 cr. After a total tax expense of Rs 8.81 cr (H1 FY26: Rs 9.63 cr), profit for the period rose to Rs 35.70 cr from Rs 30.24 cr, as per the statement of financial results.