Financial results for unaudited financial results for September 30, 2025
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Aviva Industries Ltd reported a sharp turnaround in Q2 FY26, with revenue from operations surging to Rs. 301.55 lakhs from just Rs. 3.19 lakhs in Q2 FY25. The company swung to a net profit of Rs. 16.85 lakhs in Q2 FY26, compared with a loss of Rs. 11.22 lakhs a year ago. For the half year ended September 30, 2025, revenue was Rs. 301.55 lakhs versus Rs. 3.19 lakhs in H1 FY25, with a net profit of Rs. 5.63 lakhs against a loss of Rs. 4.09 lakhs. Basic EPS for Q2 stood at Rs. 1.12 versus a loss per share of Rs. 0.75 earlier. The statutory auditor S K Bhavsar & Co issued a limited review report with an 'Emphasis of Matter' flagging that trade receivables, trade payables, loans and advances are pending independent verification, and that supporting documents for investments were not made available. Net cash from operating activities was negative at Rs. 15.83 lakhs for H1 FY26, against a marginal negative Rs. 0.07 lakhs in H1 FY25.
The dramatic revenue jump and return to profitability suggest a major business inflection that could lift sentiment, but the auditor's emphasis of matter on unverified receivables, payables and missing investment papers, along with negative operating cash flow, are red flags investors should track before drawing conclusions on sustainability.