Genus Prime Infra Limited has announced its unaudited financial results for the quarter and half-year ended September 30, 2026. The company’s Board of Directors approved these results during a meeting held on November 14, 2026. The disclosed figures provide insight into the company’s performance during the specified periods, reflecting both standalone and consolidated financial positions.
Genus Prime Infra Announces Financial Results
Genus Prime Infra Limited (formerly Gulshan Chemfill Limited) has officially declared its unaudited financial results for the quarter and the half-year that concluded on September 30, 2026. This significant announcement was made following a meeting of the company’s Board of Directors on November 14, 2026.
Key Financial Highlights
The results presented encompass both standalone and consolidated financial statements. These unaudited figures are prepared in accordance with Indian Accounting Standards (Ind AS) and have undergone a limited review by the statutory auditors, Jethani & Associates. The company’s disclosure includes detailed statements of income, expenses, profit before tax, tax expense, profit after tax, and comprehensive income for the respective periods. Additionally, the balance sheet as at September 30, 2026, and cash flow statements are provided, offering a comprehensive view of the company’s financial standing.
Standalone Performance
For the standalone results, revenue from operations for the quarter ended September 30, 2026, stood at ₹114.03 lakhs, with a total income of ₹183.87 lakhs. The profit before tax for the quarter was a loss of ₹139.66 lakhs, leading to a profit after tax loss of ₹140.00 lakhs. The total comprehensive income for the quarter was ₹(150.52) lakhs. For the half-year ended September 30, 2026, revenue from operations was ₹239.73 lakhs, total income was ₹389.90 lakhs, profit before tax was ₹22.19 lakhs, and profit after tax was ₹21.85 lakhs. Total comprehensive income for the half-year was ₹0.80 lakhs.
Consolidated Performance
On a consolidated basis, revenue from operations for the quarter ended September 30, 2026, was ₹154.57 lakhs, with total income reaching ₹204.35 lakhs. The profit before tax for the quarter was a loss of ₹156.05 lakhs, resulting in a profit after tax loss of ₹137.59 lakhs (before share of associate entities and minority shareholders). The total comprehensive income for the quarter was ₹(142.29) lakhs. For the half-year ended September 30, 2026, consolidated revenue from operations was ₹280.27 lakhs, total income was ₹430.44 lakhs, profit before tax was ₹(6.42) lakhs, and profit after tax was ₹12.04 lakhs (before share of associate entities and minority shareholders). The total comprehensive income for the half-year was ₹(1.58) lakhs.
Asset and Liability Position
As at September 30, 2026, the standalone total assets of Genus Prime Infra Limited amounted to ₹26,249.56 lakhs, with total equity at ₹24,468.53 lakhs. Non-current liabilities stood at ₹1,528.96 lakhs, and current liabilities were ₹252.07 lakhs. On a consolidated basis, total assets were ₹24,886.23 lakhs, with total equity at ₹20,818.90 lakhs. Non-current liabilities totalled ₹2,924.22 lakhs, and current liabilities amounted to ₹1,143.11 lakhs.
Cash Flow Summary
The cash flow statement indicates that for the standalone operations, net cash from operating activities for the quarter ended September 30, 2026, was ₹147.69 lakhs. For the consolidated operations, net cash from operating activities was also ₹147.69 lakhs for the same period. The net cash used in investing activities for standalone operations was ₹(169.10) lakhs, and for consolidated operations, it was ₹(53.50) lakhs. Financing activities showed a net cash surplus/used in for standalone operations of ₹(42.68) lakhs and for consolidated operations of ₹(42.77) lakhs.
Notes on Financial Reporting
The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) and reflect the impact of a Scheme of Arrangement approved by the Hon’ble National Company Law Tribunal (NCLT) on April 24, 2025, involving demerger and merger of subsidiary entities. Adjustments have been made for the issuance of shares related to the merger, impacting the Earnings Per Share (EPS) calculation.
Source: BSE
