Divyashakti Limited reports profit of ₹0.54 lakh for Q2 FY27

Divyashakti Limited has announced its unaudited standalone financial results for the quarter and half year ended September 30, 2026. The company reported a profit of ₹0.54 lakh for the quarter, an improvement from a loss of ₹0.72 lakh in the same quarter last year. Total comprehensive income for the quarter stood at ₹7.06 lakh. The results reflect a mixed performance, with revenue from operations showing fluctuations across the reported periods.

Divyashakti Limited Announces Q2 FY27 Financial Results

Divyashakti Limited has disclosed its unaudited standalone financial results for the quarter and half year ended September 30, 2026. The Board of Directors approved these results at a meeting held on November 11, 2026.

Financial Performance Highlights

Quarter Ended September 30, 2026:

  • Revenue from operations stood at ₹411.92 lakh.
  • Total expenses were ₹789.27 lakh.
  • The company reported a Profit/(Loss) before exceptional items and tax of ₹0.54 lakh.
  • Profit/(Loss) after exceptional items and before tax was also ₹0.54 lakh.
  • Total Comprehensive Income for the period was ₹7.06 lakh.

Half Year Ended September 30, 2026:

  • Revenue from operations amounted to ₹1,700.03 lakh (₹411.92 lakh + ₹686.11 lakh + ₹442.58 lakh for the respective quarters).
  • Total expenses reached ₹1,570.81 lakh (₹789.27 lakh + ₹792.37 lakh for the respective quarters).
  • The company recorded a Profit/(Loss) before exceptional items and tax of ₹19.49 lakh.
  • Profit/(Loss) after exceptional items and before tax was also ₹19.49 lakh.
  • Total Comprehensive Income for the half year was ₹28.13 lakh.

Balance Sheet Snapshot as of September 30, 2026

As of September 30, 2026:

  • Total Assets stood at ₹21,159.95 lakh.
  • Equity and Liabilities totalled ₹21,159.95 lakh.
  • Paid-up Equity Share Capital was ₹1026.89 lakh.
  • Reserves excluding Revaluation reserves amounted to ₹11324.52 lakh.
  • Net worth was ₹12351.41 lakh.

Other Key Financial Ratios

The reported financial ratios as of September 30, 2026 include:

  • Earnings per equity share (Basic and Diluted): ₹0.07.
  • Debt equity ratio: 0.032.
  • Debt service coverage ratio (DSCR): 0.10.
  • Interest service coverage ratio (ISCR): 18.87.

The financial results were reviewed by the Audit Committee and taken on record by the Board of Directors. The standalone financial results have also been subjected to a limited review by the statutory auditors.

Source: BSE

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