LEEL Electricals H1 FY26: revenue jumps, PAT turns positive amid IBC restructuring

LEEL Electricals reported H1 FY26 revenue from operations of Rs 6.24 crore versus Rs 0.06 crore in H1 FY25. PAT was Rs 50.58 lakh versus a loss of Rs 9.66 lakh earlier. The company remains under IBC liquidation, sold as a going concern to Krishna Ventures in June 2024 with management change done but capital restructuring still in progress. Auditor's review is modified, noting results are subject to final adjustment pending data from before the sale. Operating cash flow is deeply negative at minus Rs 20.44 crore. EPS is not computed as final share count is pending.