Unaudited Financials for the Quarter and Half Year ended 30th September, 2025
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Delta Industrial Resources Limited submitted its unaudited standalone financial results for Q2 and H1 FY26 (ended 30 Sep 2025), approved by the Board on 13 November 2025. The statutory auditor, Bhatter & Associates, issued an unqualified limited review report with no qualifications, emphasis of matter, or adverse remarks. The company reported a loss before tax of Rs. 4.16 lakhs for the half year, against a profit of Rs. 16.55 lakhs in the comparable prior period. Basic and diluted EPS came in negative at Rs. (0.03) for the quarter and Rs. (0.05) for the half year. Net cash from operating activities was positive at Rs. 11.53 lakhs (vs Rs. 77.77 lakhs prior), and cash and cash equivalents stood at Rs. 27.04 lakhs vs Rs. 5.22 lakhs earlier. The company continues to operate as a single-segment commodities trading entity with no pending investor complaints.
The swing from profit to loss and negative EPS indicate weak operating performance, though the small absolute loss size (Rs. 4.16 lakhs) and continued positive operating cash flow suggest limited immediate financial distress. Shareholders may view the results negatively given the return to losses, but the stock (a small-cap on BSE) may see muted reaction given the limited scale of operations.