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Atharv Enterprises Ltd reported its Q2 and H1 FY26 standalone un-audited results on 10 November 2025. Total revenue for Q2 FY26 stood at Rs 63.32 lakhs vs Rs 61.10 lakhs in Q2 FY25, while revenue from operations was a modest Rs 1.85 lakhs (vs nil). For H1 FY26, total revenue grew to Rs 166.30 lakhs from Rs 140.69 lakhs, driven mainly by higher other income (Rs 138.02 lakhs). Profit after tax was Rs 4.30 lakhs in Q2 (vs Rs 4.68 lakhs) and Rs 8.94 lakhs in H1 (vs Rs 9.06 lakhs), showing a marginal dip year-on-year. The auditor (J. Singh & Associates) issued an unqualified limited review report. Total assets rose to Rs 3,958.92 lakhs (from Rs 3,608.74 lakhs), with equity at Rs 2,013.61 lakhs. Operating cash flow fell sharply to Rs 46.88 lakhs in H1 FY26 vs Rs 106.26 lakhs in H1 FY25.
Results are largely flat with a slight dip in profitability and a sharp drop in operating cash flow. For shareholders, the continued reliance on other income rather than core operations and the declining cash generation are soft negatives, though the clean audit and stable balance sheet offer some comfort.