Q1 FY27 - PAT jumps on deferred tax, PBT falls 66%

Pat Growth 25pctEbitda Margin CompressionResults View source PDF Explain this filing

BASML · price

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Price reactionminutes from the announcement price · days from the prior close

-4.7%Reaction day

₹28.25

prior close

₹27.00

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.2%-4.5% vs market

Other Textile Products peers, median of 184sector+0.0%-4.7% vs sector

On the reaction day the stock moved 4.5 pts less than Nifty Microcap 250 and 4.7 pts less than its Other Textile Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-0.3

10m

-0.3

15m

-0.3

30m

+0.4

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-4.7-0.2-4.5+0.0-4.7

Next day

-8.3+0.2-8.5-0.5-7.8

-11.9+0.4-12.2-0.8-11.1

-12.4+0.4-12.8-0.6-11.8

-14.3+0.6-14.9-0.7-13.6

-12.3+0.9-13.3-0.7-11.6

-11.0+0.9-11.8-1.1-9.9

15d

-9.0+0.9-10.0-1.5-7.6

-12.6+2.3-14.9+0.0-12.6

-26.0-1.1-24.9-4.2-21.8

—————

UpDownMarket · Nifty Microcap 250Sector · Other Textile Products peers, median of 184Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Standalone revenue dipped to Rs.216.51 cr from Rs.217.39 cr year ago. Profit before tax fell 66% to Rs.2.46 cr. Reported PAT jumped to Rs.13.82 cr from Rs.5.28 cr, driven by Rs.11.36 cr deferred tax savings after switching to the new tax regime. Consolidated PAT was Rs.13.69 cr vs Rs.4.56 cr. Standalone EPS rose to Rs.1.73 from Rs.0.66. Operating margins compressed.

Likely market impact

Headline PAT boost is accounting-driven from tax regime switch; underlying operating performance weakened with PBT falling 66%.