Unique Organics Limited announced the approval of its standalone unaudited financial results for the second quarter and half-year ended September 30, 2026. The Board of Directors, in their meeting on November 5, 2026, reviewed and approved these results, which include the statement of assets and liabilities, and cash flow statements. The company also confirmed an unmodified opinion from its independent auditors on the limited review report.
| Particulars | 3 months ended 30.09.2026 (Unaudited) | 3 months ended 30.06.2026 (Unaudited) | 3 months ended 30.09.2025 (Unaudited) | Year to date figures for current period ended 30.09.2026 (Unaudited) | Year to date figures for previous year ended 30.09.2025 (Unaudited) | Previous year ended 31.03.2026 (Audited) | |
| I | Revenue from operations | 3,254.66 | 3,889.98 | 1,918.37 | 7,144.64 | 5,170.68 | 10,572.89 |
| II | Other income | 60.38 | 49.10 | 56.01 | 109.48 | 102.92 | 263.83 |
| III | Total revenue (I+II) | 3,315.04 | 3,939.08 | 1,974.38 | 7,254.12 | 5,273.60 | 10,836.72 |
| Expenses: | |||||||
| (a) Cost of materials consumed | 259.76 | 293.92 | 262.37 | 553.68 | 623.21 | 1,346.01 | |
| (b) Purchases of stock-in-trade | 2,032.82 | 2,950.18 | 1,135.52 | 4,983.00 | 3,673.39 | 7,592.88 | |
| (c) Changes in inventories of finished goods, work-in progress and stock-in-trade | 265.18 | 8.68 | 92.88 | 273.86 | (96.42) | (296.56) | |
| (d) Employee benefits expense | 79.89 | 95.02 | 55.38 | 174.91 | 127.44 | 392.83 | |
| (e) Finance costs | 3.49 | 15.75 | 3.19 | 19.24 | 22.08 | 27.37 | |
| (f) Depreciation and amortisation expense | 5.88 | 6.06 | 6.38 | 11.94 | 12.75 | 25.68 | |
| (g) Other expenses | 211.87 | 240.05 | 121.15 | 451.92 | 301.99 | 661.13 | |
| IV | Total expenses (IV) | 2,858.89 | 3,609.66 | 1,676.87 | 6,468.55 | 4,664.44 | 9,749.34 |
| V | Profit/ (loss) before exceptional items and tax (III-IV) | 456.15 | 329.42 | 297.51 | 785.57 | 609.16 | 1,087.38 |
| VI | Exceptional items | – | – | – | – | – | – |
| VII | Profit/ (loss) before tax (V-VI) | 456.15 | 329.42 | 297.51 | 785.57 | 609.16 | 1,087.38 |
| VIII | Tax expense | ||||||
| (1) Current tax | 114.76 | 82.91 | 74.79 | 197.67 | 153.14 | 283.12 | |
| (2) Deferred tax expense | 0.04 | 0.04 | 0.09 | 0.08 | – | (0.45) | |
| IX | Profit/(Loss) for the period from continuing operations (VII-VIII) | 341.35 | 246.47 | 222.63 | 587.82 | 456.02 | 804.71 |
| X | Profit (loss) from discontinued operations | – | – | – | – | – | – |
| XI | Tax expenses of discontinued operations | – | – | – | – | – | – |
| XII | Profit/ (loss) from discontinued operations (after tax) (X-XI) | – | – | – | – | – | – |
| XIII | Profit/ (Loss) for period (IX+XII) | 341.35 | 246.47 | 222.63 | 587.82 | 456.02 | 804.71 |
| XIV | Other comprehensive income | ||||||
| A (i) Items that will not be reclassified to profit & loss | – | – | – | 1.48 | – | 1.48 | |
| (ii) Income tax relating to Items that will not be reclassified to profit & loss | – | – | – | – | – | (0.37) | |
| B (i) Items that will be reclassified to profit & loss | – | – | – | – | – | – | |
| (ii) Income tax relating to Items that will be reclassified to profit & loss | – | – | – | – | – | – | |
| XV | Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and other Comprehensive Income for the period) | 341.35 | 246.47 | 222.63 | 587.82 | 456.02 | 805.82 |
| XVI | Paid-up equity share capital (F.V. of Rs. 10/-) | 595.30 | 595.30 | 595.30 | 595.30 | 595.30 | 595.30 |
| XVII | Earnings per equity share (for continuing operations) | ||||||
| (a) Basic | 5.73 | 4.14 | 3.74 | 9.87 | 7.66 | 13.52 | |
| (b) Diluted | 5.73 | 4.14 | 3.74 | 9.87 | 7.66 | 13.52 | |
| XVIII | Earnings per equity share (for discontinued operations) | ||||||
| (a) Basic | – | – | – | – | – | – | |
| (b) Diluted | – | – | – | – | – | – | |
| XIX | Earnings per equity share (for discontinued and continuing operations) | ||||||
| (a) Basic | 5.73 | 4.14 | 3.74 | 9.87 | 7.65 | 13.52 | |
| (b) Diluted | 5.73 | 4.14 | 3.74 | 9.87 | 7.65 | 13.52 |
Financial Highlights for Q2 FY27
Unique Organics Limited has officially announced its standalone unaudited financial results for the second quarter and half-year ended September 30, 2026. The company’s Board of Directors convened on November 5, 2026, to review and approve these financial statements, which include the Statement of Assets & Liabilities and the Cash Flow Statement.
For the second quarter ended September 30, 2026, the company reported total revenue from operations of ₹3,254.66 Lakhs. Profit After Tax (PAT) for the same period stood at ₹341.35 Lakhs. Earnings per share (EPS) for the quarter were ₹5.73 (basic and diluted).
Year-to-Date Performance
On a year-to-date basis, for the period ended September 30, 2026, Unique Organics Limited achieved total revenue of ₹7,254.12 Lakhs. The profit after tax for this period was ₹587.82 Lakhs, resulting in a year-to-date EPS of ₹9.87 (basic and diluted).
Auditor’s Report
In accordance with regulatory requirements, the company’s unaudited financial results underwent a limited review by independent auditors. Unique Organics Limited has declared that the accompanying Limited Review Report, issued by M/s Gourisaria Goyal & Co., has an unmodified opinion.
Source: BSE