Sampat Aluminium Limited has announced its unaudited financial results for the second quarter and half-year ended September 30, 2026. The company reported a net profit of ₹474.40 lakhs for the half-year, compared to ₹121.65 lakhs in the prior period. The Board of Directors approved these results, along with the Limited Review Report from M/s. S N Shah & Associates LLP. The company also detailed the utilization of its Initial Public Offer (IPO) proceeds.
Sampat Aluminium Announces Q2 2026 Financials
Sampat Aluminium Limited has disclosed its unaudited standalone financial results for the second quarter and half-year ended September 30, 2026. The results, which were reviewed by the Audit Committee and approved by the Board of Directors on November 6, 2026, show a significant increase in profitability.
Key Financial Highlights
For the half-year ended September 30, 2026, Sampat Aluminium reported a Profit/(Loss) from continuing operations after tax of ₹474.40 lakhs. This represents a substantial improvement from the ₹121.65 lakhs reported for the same period in the previous year. The net profit for the period also stood at ₹474.40 lakhs.
The company’s total revenue from operations for the half-year ended September 30, 2026, was ₹12,509.09 lakhs. Expenses related to the cost of materials consumed amounted to ₹12,026.64 lakhs. Total expenses for the period were ₹12,452.54 lakhs.
Limited Review and IPO Fund Utilization
The Board also took on record the Limited Review Report issued by the Statutory Auditors, M/s. S N Shah & Associates LLP. The report confirms that based on their review, nothing has come to their attention that causes them to believe that the accompanying unaudited financial results are not in accordance with applicable accounting standards and do not disclose the information required to be disclosed.
Additionally, Sampat Aluminium provided details on the utilization of its Initial Public Offer (IPO) proceeds, amounting to ₹3052.80 lakhs. As of September 30, 2026, ₹2,332.05 lakhs were utilized for Capital Expenditure, ₹170.26 lakhs for Fund Raising Expenses, and ₹450.00 lakhs for General Corporate Purpose. The unutilized amount remaining is ₹100.49 lakhs, primarily related to Issue Expenses.
Statement of Deviation(s)
The company also submitted a Statement of Deviation(s) or Variation(s) under Regulation 32 of SEBI (LODR) Regulations, 2015, as on September 30, 2026, pertaining to its IPO. The statement indicates that the entire allocated amount for capital expenditure towards the manufacturing facility has been utilized. General corporate purposes have also been fully utilized. Issue expenses show a partial utilization of ₹170.26 lakhs against an allocation of ₹270.75 lakhs, leaving an unutilized balance of ₹100.49 lakhs.
Source: BSE
