Amrapali Capital and Finance Services Limited has announced the outcome of its Board Meeting held on November 5, 2026. The Board considered and approved the un-audited financial results for the second quarter and the half-year ended September 30, 2026. These results, along with a Limited Review Report, have been submitted as per regulatory requirements. The meeting commenced at 05:35 p.m. and concluded at 05:50 p.m.
Board Meeting Approves Financial Results
Amrapali Capital and Finance Services Limited convened a Board Meeting on November 5, 2026, to discuss and approve its financial performance. During this meeting, the Board considered and gave its approval for the un-audited financial results for the second quarter and the half-year period that ended on September 30, 2026. These results pertain to the current financial year 2026-27.
Submission of Un-audited Financials
In accordance with regulatory mandates, the company has also submitted the Limited Review Report along with the un-audited financial results. This submission is in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board Meeting commenced promptly at 05:35 p.m. and concluded its deliberations by 05:50 p.m. on the same day.
Auditor’s Review
The accompanying Unaudited Financial Results have undergone a limited review by the statutory auditors, B.B. Gusani & Associates, Chartered Accountants. Their review, conducted in accordance with the Standard on Review Engagement (SRE) 2410, provided moderate assurance that the financial statements are free of material misstatement. The auditors confirmed that based on their review, nothing has come to their attention that suggests the financial statements are not prepared in accordance with applicable accounting standards or have failed to disclose required information.
Key Financial Highlights (H1 FY2026-27 vs H1 FY2025-26)
Statement of Unaudited Financial Results
For the half-year ended September 30, 2026, Amrapali Capital reported a Profit After Tax (PAT) of ₹267.05 Lakhs. This compares to a PAT of ₹441.39 Lakhs for the corresponding period in the previous year, ending September 30, 2025. Basic earnings per share (EPS) stood at ₹2.73 for the current half-year, down from ₹4.51 in the prior year’s comparable period.
Revenue from operations for the half-year ended September 30, 2026, reached ₹959,128.21 Lakhs. Total revenue, including other income, was ₹959,360.38 Lakhs. Total expenses for the period amounted to ₹959,003.32 Lakhs. Profit before tax stood at ₹357.07 Lakhs.
Statement of Assets and Liabilities as at September 30, 2026
As of September 30, 2026, the company’s total assets amounted to ₹52,728.92 Lakhs. Shareholders’ funds were reported at ₹9,138.79 Lakhs, comprising share capital of ₹977.86 Lakhs and reserves and surplus of ₹8,160.93 Lakhs. Total liabilities stood at ₹43,590.13 Lakhs.
Unaudited Cash Flow Statement for the half year ended September 30, 2026
The cash flow from operating activities resulted in a net cash used of (₹38,107.68 Lakhs) for the half-year ended September 30, 2026. Investing activities resulted in a net cash used of (₹168.13 Lakhs). Financing activities generated a net cash inflow of ₹38,613.56 Lakhs. The net increase in cash and cash equivalents for the period was ₹337.75 Lakhs, bringing the year-end balance to ₹1,079.65 Lakhs.
Source: BSE
