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Jay Ambe Supermarkets Ltd reported unaudited H1 FY26 results with revenue from operations of ₹3,056.44 lakhs, up about 68% YoY from ₹1,822.64 lakhs in H1 FY25. Net profit came in at ₹151.30 lakhs versus ₹127.37 lakhs, a growth of roughly 19% YoY, while EPS rose to ₹6.44 from ₹2.12 (reflecting share dilution from the recent IPO). Profit before tax was ₹204.46 lakhs, only marginally higher YoY, as higher finance costs and other expenses offset revenue gains. The balance sheet strengthened sharply, with equity rising to ₹3,126.60 lakhs and cash and bank balances jumping to ₹851.34 lakhs, supported by fresh equity infusion of about ₹1,618 lakhs from IPO proceeds. However, operating cash flow was negative at ₹(588.62) lakhs due to a heavy build-up in inventory and short-term loans/advances. Statutory auditor PKN & Co. issued an unqualified limited review report, and IPO proceeds of ₹1,844.54 lakhs have been utilized to the extent of ₹1,134.94 lakhs, leaving about ₹709.60 lakhs still unspent (largely for store fit-outs and general corporate purposes).
Strong topline growth driven by store expansion is encouraging, but the modest PAT growth (~19%) and negative operating cash flow signal working-capital pressure that investors should watch. Liquidity is comfortable for now thanks to the recent IPO raise, and the substantial unutilized IPO proceeds offer near-term visibility on further store rollouts.