Royal Sense Limited has announced the approval of its unaudited financial results for the half-year period ended September 30, 2026. The Board of Directors, following a recommendation from the Audit Committee, endorsed these results during a meeting held on November 14, 2026. The detailed financial statements, along with the statutory auditor’s limited review report, have been submitted to the relevant authorities.
Board Approves Interim Financials
Royal Sense Limited’s Board of Directors convened on November 14, 2026, to consider and approve the company’s unaudited financial results for the half-year period ending September 30, 2026. This significant decision was made after a thorough review and recommendation from the company’s Audit Committee.
Key Financial Disclosures
The approved unaudited financial results, detailing the company’s performance for the half-year, have been submitted in accordance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Accompanying these results is a Limited Review Report from the statutory auditor, providing an independent assessment of the financial statements. The meeting commenced at 2:00 p.m. and concluded at 3:15 p.m., signifying an efficient and focused deliberation by the Board.
Balance Sheet Highlights (Standalone)
The standalone balance sheet as of September 30, 2026, shows Total Equity and Liabilities amounting to ₹5,969.24 Lakhs, compared to ₹4,611.05 Lakhs in the previous year ended March 31, 2026. Total Assets also reflect this growth, standing at ₹5,969.24 Lakhs for the current period, up from ₹4,611.05 Lakhs.
Profit and Loss Highlights (Standalone)
For the half-year ended September 30, 2026, the standalone Profit Before Tax was ₹196.36 Lakhs, with a Tax Expense of ₹49.43 Lakhs, leading to a Profit for the year of ₹146.88 Lakhs. This compares to a Profit Before Tax of ₹151.89 Lakhs and a Profit for the year of ₹105.93 Lakhs for the corresponding half-year of the previous year.
Cash Flow Summary (Standalone)
The standalone statement of cash flow indicates a Net Cash from Operating Activities of ₹108.12 Lakhs for the half-year ended September 30, 2026. Investing activities resulted in a net cash outflow of ₹441.92 Lakhs, while financing activities generated a net cash inflow of ₹120.11 Lakhs. The net increase in cash and cash equivalents for the period was (₹213.70) Lakhs.
Consolidated Financial Performance
On a consolidated basis, the company’s half-year results for the period ended September 30, 2026, show Total Income of ₹4,663.90 Lakhs and a Profit for the year of ₹368.68 Lakhs. The consolidated Profit Before Tax stood at ₹493.56 Lakhs.
The consolidated balance sheet as of September 30, 2026, reported Total Equity and Liabilities of ₹7,691.00 Lakhs, with Total Assets also at ₹7,691.00 Lakhs.
For the year ended March 31, 2026, the consolidated Profit Before Tax was ₹996.04 Lakhs, with a Tax Expense of ₹280.67 Lakhs, resulting in a Profit for the year of ₹715.36 Lakhs.
The consolidated cash flow statement for the half-year ended September 30, 2026, shows Net Cash from Operating Activities of (₹399.46) Lakhs. Investing activities used a net cash of ₹69.28 Lakhs, and financing activities generated a net cash inflow of ₹120.84 Lakhs, leading to a net decrease in cash and cash equivalents of (₹209.33) Lakhs.
Source: BSE
