Fine-Line Circuits has announced its unaudited financial results for the quarter and half year ended September 30, 2026. For the second quarter of FY27, the company reported a profit after tax of ₹15.47 lakh and a total comprehensive income of ₹11.71 lakh. The revenue from operations for the quarter stood at ₹908.48 lakh. The results were approved by the Board of Directors on November 14, 2026.
Fine-Line Circuits Announces Q2 FY27 Financial Results
FINE-LINE CIRCUITS LIMITED has declared its unaudited financial results for the second quarter and the half year ended September 30, 2026. The announcement was made following a Board of Directors meeting held on November 14, 2026.
Financial Performance Highlights (Quarter Ended September 30, 2026)
The company reported a revenue from operations of ₹908.48 lakh for the quarter. Total income for the period was ₹910.30 lakh. After accounting for total expenses of ₹894.43 lakh, the profit before exceptional items and taxes was ₹15.88 lakh. Following a tax expense of ₹0.40 lakh, the profit after tax for the quarter stood at ₹15.47 lakh. Total comprehensive income for the period was ₹11.71 lakh.
Financial Performance Highlights (Half Year Ended September 30, 2026)
For the half year ended September 30, 2026, Fine-Line Circuits reported total income of ₹1,983.49 lakh. Total expenses amounted to ₹1,950.47 lakh, resulting in a profit before exceptional items and taxes of ₹33.03 lakh. After considering tax expenses and adjustments, the profit after tax for the half year was ₹32.01 lakh. The total comprehensive income for the half year was ₹23.67 lakh.
Statement of Assets and Liabilities
As of September 30, 2026, the total assets of the company stood at ₹2,310.51 lakh. Total equity amounted to ₹937.21 lakh, comprising equity share capital of ₹482.65 lakh and other equity of ₹454.56 lakh. Total liabilities were ₹1,373.30 lakh, consisting of non-current liabilities of ₹270.58 lakh and current liabilities of ₹1,102.72 lakh.
Statement of Cash Flows
For the half year ended September 30, 2026, the company generated a net cash inflow of ₹259.04 lakh from operating activities. Investing activities resulted in a net cash outflow of ₹265.80 lakh. Financing activities provided a net cash inflow of ₹29.90 lakh. The net increase in cash and cash equivalents for the period was ₹23.14 lakh, bringing the closing balance to ₹98.41 lakh.
Source: BSE
