Source Natural Foods and Herbal Supplements Limited has announced its unaudited financial results for the second quarter and half year ended September 30, 2026. The company’s Board of Directors approved these results, which include both standalone and consolidated figures. Key financial statements such as the Statement of Profit and Loss, Balance Sheet, and Cash Flow have been submitted along with a limited review report.
Source Natural Foods Announces Q2 2026 Financial Results
Source Natural Foods and Herbal Supplements Limited has officially released its unaudited financial results for the quarter and half year ended September 30, 2026. The announcement, made on November 14, 2026, details the company’s financial performance as approved by its Board of Directors.
Key Financial Highlights
The disclosed results encompass both standalone and consolidated financial statements. These include the Statement of Profit and Loss, Statement of Assets and Liabilities, and the Cash Flow Statement for the respective periods. A Limited Review Report issued by the company’s statutory auditor has also been provided, offering an independent assessment of the financial data.
Standalone Financial Performance (Q2 2026)
For the quarter ended September 30, 2026, the standalone results show a Net Sales/Income from Operations of ₹2,224.69 Lakhs. Total Income stood at ₹2,230.13 Lakhs. Total Expenses were ₹2,118.88 Lakhs, leading to a Profit/ (Loss) from Ordinary Activities before Tax of ₹111.25 Lakhs. After accounting for taxes, the Net Profit/(Loss) from Ordinary Activities was ₹77.16 Lakhs. Earnings per share (basic and diluted) were ₹1.20.
Consolidated Financial Performance (Q2 2026)
On a consolidated basis, for the quarter ended September 30, 2026, Net Sales/Income from Operations were ₹2,194.58 Lakhs, with Total Income at ₹2,200.02 Lakhs. Total Expenses amounted to ₹2,118.88 Lakhs. The Profit/ (Loss) from Ordinary Activities before Tax was ₹81.14 Lakhs. The Net Profit/(Loss) from Ordinary Activities after Tax was ₹45.11 Lakhs. Earnings per share (basic and diluted) were ₹0.70.
Half-Yearly Performance (Ended September 30, 2026)
For the half year ended September 30, 2026, standalone Net Sales/Income from Operations reached ₹4,366.82 Lakhs, with a Total Income of ₹4,390.61 Lakhs. Total Expenses were ₹4,179.64 Lakhs, resulting in a Profit/ (Loss) from Ordinary Activities before Tax of ₹210.97 Lakhs. The Net Profit/(Loss) from Ordinary Activities stood at ₹150.95 Lakhs, with Earnings per Share of ₹2.35.
Consolidated figures for the half year ended September 30, 2026, show Net Sales/Income from Operations at ₹4,329.27 Lakhs and Total Income at ₹4,353.07 Lakhs. Total Expenses were ₹4,179.64 Lakhs. Profit/ (Loss) from Ordinary Activities before Tax was ₹173.42 Lakhs, and the Net Profit/(Loss) from Ordinary Activities after Tax was ₹113.41 Lakhs. Consolidated Earnings per Share were ₹1.76.
Statement of Assets and Liabilities
The standalone Statement of Assets and Liabilities as at September 30, 2026, shows Total Equity and Liabilities at ₹5,832.84 Lakhs and Total Assets at ₹5,832.84 Lakhs. The consolidated Statement of Assets and Liabilities as at the same date indicates Total Equity and Liabilities of ₹6,400.94 Lakhs and Total Assets of ₹6,400.94 Lakhs.
Cash Flow Statement
The standalone Cash Flow Statement for the half year ended September 30, 2026, reports a Net Cash Flow from Operating Activities of ₹386.80 Lakhs. Net Cash used for Investing Activities amounted to ₹667.19 Lakhs. Net Cash from Financing Activities was ₹793.82 Lakhs. The net increase in cash and cash equivalents was ₹513.43 Lakhs, bringing the total cash and cash equivalents to ₹734.68 Lakhs at the end of the period.
The consolidated Cash Flow Statement for the same period shows a Net Cash Flow from Operating Activities of ₹355.61 Lakhs. Net Cash used for Investing Activities was ₹368.69 Lakhs, and Net Cash from Financing Activities was ₹1,393.42 Lakhs. The net increase in cash and cash equivalents was ₹0.01 Lakhs, with total cash and cash equivalents at ₹755.74 Lakhs.
Auditor’s Review Report
An Independent Auditor’s Review Report on the quarterly and year-to-date unaudited standalone and consolidated financial results has also been provided. The auditors have stated that based on their review, nothing has come to their attention that causes them to believe that the accompanying financial statements are not presented fairly and contain any material misstatement.
Source: BSE
