Yash Chemex Q2 FY27 standalone revenue Rs 2,501.01 lakh, PAT Rs 61.65 lakh

What the numbers show

• Net margin was 2.47% of revenue, up 41 bps from 2.05%.
• Purchases of stock-in-trade accounted for Rs 207.58 lakh of the Rs 227.70 lakh rise in total expenses (91%).
• Purchases of stock-in-trade took 98.5% of revenue, against 100.0% a year earlier.

• Basis: Standalone statement of un-audited financial results for the quarter ended 30/09/2026 (statement of financial results)

• Revenue from operations (30/09/2026 vs 30/09/2025): Rs 2,501.01 lakh vs Rs 2,255.96 lakh

• Other income: Rs 3.50 lakh vs Rs 1.55 lakh

• Total income: Rs 2,504.51 lakh vs Rs 2,257.51 lakh

• Purchase of stock-in-trade: Rs 2,464.21 lakh vs Rs 2,256.63 lakh

• Changes in inventories of finished goods, work-in-progress and stock-in-trade: Rs (69.04) lakh vs Rs (88.08) lakh

• Employee benefits expenses: Rs 3.29 lakh vs Rs 2.70 lakh

• Finance costs: Rs 15.58 lakh vs Rs 17.91 lakh

• Depreciation and amortisation expenses: Rs 0.27 lakh vs Rs 0.31 lakh

• Other expenses: Rs 8.99 lakh vs Rs 6.14 lakh

• Total expenses: Rs 2,423.30 lakh vs Rs 2,195.60 lakh

• Profit from operations before exceptional items and tax (profit before tax): Rs 81.21 lakh vs Rs 61.91 lakh

• Current tax: Rs 20.07 lakh vs Rs 15.55 lakh

• Deferred tax: Rs (0.51) lakh vs Rs 0.17 lakh

• Tax in respect of earlier year: Rs 0.00 lakh vs Rs 0.00 lakh

• Total tax expenses: Rs 19.56 lakh vs Rs 15.72 lakh

• Net profit for the period (PAT): Rs 61.65 lakh vs Rs 46.19 lakh

• Paid-up equity share capital (face value Rs 10 each): Rs 1,024.34 lakh vs Rs 1,024.34 lakh

• Basic EPS (not annualised for the quarter): Rs 0.60 vs Rs 0.45

• Diluted EPS (not annualised for the quarter): Rs 0.60 vs Rs 0.45

According to the statement of un-audited standalone financial results for the second quarter and half year ended September 30, 2026, Yash Chemex Limited reported standalone revenue from operations of Rs 2,501.01 lakh for the quarter ended 30/09/2026, compared with Rs 2,255.96 lakh in the corresponding quarter ended 30/09/2025. Including other income of Rs 3.50 lakh (vs Rs 1.55 lakh a year earlier), total income for the quarter stood at Rs 2,504.51 lakh versus Rs 2,257.51 lakh in the year-ago period.

On the cost side, purchase of stock-in-trade was Rs 2,464.21 lakh against Rs 2,256.63 lakh in the same quarter last year. Changes in inventories of finished goods, work-in-progress and stock-in-trade amounted to Rs (69.04) lakh compared with Rs (88.08) lakh a year earlier. Employee benefits expenses were Rs 3.29 lakh versus Rs 2.70 lakh, finance costs were Rs 15.58 lakh versus Rs 17.91 lakh, and depreciation and amortisation expenses were Rs 0.27 lakh versus Rs 0.31 lakh. Other expenses came in at Rs 8.99 lakh compared with Rs 6.14 lakh in the corresponding prior quarter. Total expenses for the quarter were Rs 2,423.30 lakh, up from Rs 2,195.60 lakh in the year-ago quarter.

Profit from operations before exceptional items and tax, which is also the profit before tax as there were no exceptional items reported, was Rs 81.21 lakh for the quarter ended 30/09/2026, compared with Rs 61.91 lakh for the quarter ended 30/09/2025. After current tax of Rs 20.07 lakh, deferred tax of Rs (0.51) lakh and tax in respect of earlier year of Rs 0.00 lakh (total tax expenses Rs 19.56 lakh versus Rs 15.72 lakh a year earlier), net profit for the period stood at Rs 61.65 lakh, up from Rs 46.19 lakh in the corresponding previous quarter. Basic and diluted EPS (not annualised for the quarter) were both Rs 0.60, compared with Rs 0.45 in the same quarter last year, on an unchanged paid-up equity share capital of Rs 1,024.34 lakh (face value Rs 10 per share).