Submission of unaudited financial result of abhijit trading ltd for the quarter & half year ended on 30th september 2025
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Abhijit Trading Company Ltd filed its unaudited results for the quarter and half year ended September 30, 2025. Total income for Q2 FY26 stood at ₹44.46 lakhs versus ₹40.03 lakhs in Q2 FY25, while profit after tax doubled to ₹37.60 lakhs from ₹18.80 lakhs. For H1 FY26, total income rose to ₹78.50 lakhs (vs ₹54.93 lakhs) and PAT jumped sharply to ₹68.59 lakhs (vs ₹19.95 lakhs), translating to EPS of ₹0.23 (vs ₹0.07). Notably, this quarter's revenue from operations was nil, with all income classified as 'other income'. The auditor (VRSK & Associates) issued a limited review report with an emphasis of matter paragraph but no qualifications. The balance sheet shows total assets of ~₹382 crores, with current borrowings of ~₹312 crores against equity of ~₹71 crores, and operating cash flow turned negative at ₹(73.18) lakhs for H1.
While headline PAT growth of over 240% looks impressive, it is largely driven by non-operating 'other income' rather than core trading activity, and the balance sheet shows very high borrowings (~4.4x equity) and negative operating cash flow — investors should look beyond the profit numbers and review the auditor's emphasis of matter before taking a view.