Unaudited Financial Result for the half year ended on 30.09.2025 is attached herewith.
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Focus Business Solution Ltd reported its unaudited H1 FY26 (April–September 2025) results, with revenue from operations rising to ₹1,256.69 lakhs from ₹1,066.94 lakhs in H1 FY25, a growth of roughly 18%. Profit after tax jumped sharply to ₹60.31 lakhs from ₹16.58 lakhs, a jump of about 264% year-on-year, while basic EPS rose to ₹0.82 from ₹0.36. Total income stood at ₹1,259.24 lakhs versus ₹1,067.70 lakhs in the comparable period. The auditor (Kansariwala & Chevli) issued a clean limited review report with no qualifications. However, cash flow from operating activities was negative at ₹-48.03 lakhs, mainly because trade receivables rose sharply to ₹499.80 lakhs from ₹354.24 lakhs, meaning profits are yet to convert into cash. Equity share capital also increased to ₹727.95 lakhs from ₹460.73 lakhs, hinting at a possible bonus or rights issue that could dilute existing shareholders.
The very strong PAT growth is a positive for shareholders, but the negative operating cash flow and rising receivables are red flags suggesting collection issues. The jump in share capital without matching cash inflow may lead to EPS dilution going forward, so investors should watch the next quarter for cash collection and any capital action details.