Sita Enterprises Limited announced its unaudited standalone financial results for the second quarter and half year ended September 30, 2026. The company reported a net profit of ₹30.96 lakh for the quarter and ₹41.74 lakh for the half-year ended September 30, 2026. The results were reviewed by the Audit Committee and approved by the Board of Directors. An exceptional item of ₹16.15 lakh was noted for the quarter, related to statutory fees and stamp duty for an increase in authorised share capital.
Sita Enterprises Announces Quarterly Financial Results
Sita Enterprises Limited has publicly disclosed its unaudited standalone financial results for the quarter and half-year period ending September 30, 2026. The announcement, made on November 14, 2026, outlines the company’s financial performance during this period.
Q2 FY27 Financial Highlights
For the quarter ended September 30, 2026, Sita Enterprises reported a total revenue from operations of ₹61.34 lakh. The company’s profit before exceptional items and tax stood at ₹47.11 lakh. An exceptional item of ₹16.15 lakh was recognized, related to expenditure incurred for an increase in authorized share capital. After accounting for tax expenses of ₹2.75 lakh, the net profit for the quarter was ₹30.96 lakh. Total comprehensive income for the quarter also stood at ₹30.96 lakh.
Half-Yearly Performance (FY27)
For the half-year ended September 30, 2026, the total revenue from operations was ₹26.57 lakh. The profit before exceptional items and tax reached ₹13.54 lakh. After an exceptional item of ₹16.15 lakh and tax expenses of ₹40.00 lakh, the net profit for the half-year was ₹10.79 lakh. Total comprehensive income for the half-year was also ₹10.79 lakh.
Comparison with Previous Periods
The financial results also provide comparative figures for the corresponding periods of the previous year. For the quarter ended September 30, 2025, revenue from operations was ₹263.13 lakh, with a net profit of ₹217.74 lakh. For the half-year ended September 30, 2025, revenue was ₹87.91 lakh and net profit was ₹41.74 lakh.
Balance Sheet Snapshot
As of September 30, 2026, the company’s total assets stood at ₹2,124.96 lakh. Financial assets comprised cash and cash equivalents (₹95.41 lakh), loans and advances (₹746.83 lakh), and investments (₹1,207.98 lakh). Total liabilities and equity amounted to ₹2,124.96 lakh, with equity share capital at ₹300.00 lakh and other equity at ₹1,742.13 lakh.
Cash Flow Information
The cash flow statement for the half-year ended September 30, 2026, indicated a net cash from operating activities of ₹70.07 lakh. Net cash used in investing activities was ₹96.01 lakh, primarily due to purchase of investments. Net cash flow from financing activities was ₹(25.94) lakh. The closing balance of cash and cash equivalents as of September 30, 2026, was ₹95.41 lakh.
Auditor’s Review
The unaudited standalone financial results have been reviewed by Patel Shah & Joshi, Chartered Accountants, who have issued their Limited Review Report on November 14, 2026. The auditors confirmed that based on their review, nothing has come to their attention that causes them to believe the accompanying statement is materially misstated.
Source: BSE
