EMA India Limited has announced its unaudited financial results for the quarter and half-year ended September 30, 2026. The company reported a net loss for the quarter and half-year, with total income standing at ₹1.81 Lakhs for the quarter and ₹1.88 Lakhs for the half-year. The company also disclosed the resignation of its Secretarial Auditor and the appointment of a new Chief Financial Officer.
EMA India Limited Announces Q2 FY27 Financial Results
EMA India Limited has publicly disclosed its unaudited financial results for the quarter and the half-year period concluding on September 30, 2026. The Board of Directors, at a meeting held on October 30, 2026, reviewed and approved these financial statements. The results include the company’s performance in revenue and expenses, alongside a statement of assets and liabilities and a cash flow statement.
Financial Performance Highlights
For the quarter ended September 30, 2026, EMA India Limited reported total income of ₹1.81 Lakhs, with total expenses amounting to ₹12.08 Lakhs, leading to a profit/(loss) before tax of ₹(10.27) Lakhs. The net profit/(loss) for the quarter after tax was also ₹(10.27) Lakhs. For the half-year ended September 30, 2026, total income was ₹1.88 Lakhs, with total expenses at ₹43.92 Lakhs, resulting in a profit/(loss) before tax of ₹(42.04) Lakhs and a net profit/(loss) after tax of ₹(42.04) Lakhs. Basic and diluted earnings per share for the continuing operations were (₹1.02) for the quarter and (₹4.18) for the half-year.
Key Corporate Developments
In addition to the financial results, the company announced the resignation of Mr. Awashesh Dixit as its Secretarial Auditor, effective October 30, 2026. Concurrently, Mrs. Shraddha Bhatt Dave has been appointed as the Chief Financial Officer (CFO) and Key Managerial Personnel (KMP) of the Company, also effective October 30, 2026. The Limited Review Report from the Statutory Auditors has also been provided.
Statement of Assets and Liabilities
As of September 30, 2026, EMA India Limited reported total assets of ₹407.34 Lakhs, comprising non-current assets of ₹51.20 Lakhs and current assets of ₹356.14 Lakhs. Total equity stood at ₹401.56 Lakhs, with liabilities totaling ₹5.78 Lakhs. This contrasts with the figures as of September 30, 2025, when total assets were ₹627.71 Lakhs and total equity and liabilities were also ₹627.71 Lakhs.
Cash Flow Statement Analysis
The cash flow statement for the half-year ended September 30, 2026, shows net cash flows used in operating activities of ₹(85.09) Lakhs. Net cash flows from investing activities were ₹(23.96) Lakhs. The company experienced a net increase of ₹(107.17) Lakhs in cash and cash equivalents during the period, resulting in a closing balance of ₹315.01 Lakhs as of September 30, 2026.
Source: BSE
