Second-quarter profit rises, but auditor flags Guatemala project

Qualified audit opinionEmphasis of matterExceptional itemRevenue growth above 20%Related-party transactionsEBITDA margin expansionResults View source PDF Explain this filing

PAKKA · price

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Price reactionminutes from the announcement price · days from the prior close

-3.2%Reaction day

₹71.25

prior close

₹71.00

announcement price

After-mkt

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Nifty Microcap 250market · in no size index; the smallest one is used+1.4%-4.6% vs market

Paper & Paper Products peers, median of 33sector+0.3%-3.4% vs sector

On the reaction day the stock moved 4.6 pts less than Nifty Microcap 250 and 3.4 pts less than its Paper & Paper Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

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Reaction day

-3.2+1.4-4.6+0.3-3.4

Next day

-3.1+1.7-4.8+0.2-3.3

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AI summary

Pakka approved unaudited results for the quarter and half-year ended September 30, 2026. Consolidated revenue rose to Rs 12.40 crore from Rs 7.63 crore, while profit after tax was Rs 2.67 crore versus a Rs 2.11 crore loss. The auditor qualified the review over Rs 32.47 crore of suspended Guatemala work and flagged a subsidiary working-capital deficit and reliance on related-party support. A Rs 4.66 crore disposal loss was exceptional.

Likely market impact

Profit growth supports sentiment, but uncertainty over Rs 32.47 crore of Guatemala work and subsidiary funding needs can prompt write-downs.

By the numbersConsolidated · Q2 FY27 vs Q2 FY26

	Q2 FY27	Q2 FY26	Change
Revenue	₹241.2 Cr	₹76.32 Cr	+216.1%
Operating profit	₹12.68 Cr	−₹5.08 Cr	turned positive
Profit after tax	₹8.56 Cr	−₹2.11 Cr	turned positive
EBITDA margin	11.7%	2.3%	+9.4 pp

From the company's XBRL filing, not from the text above. Operating profit = profit before tax − exceptional items − other income. EBITDA = profit before tax + finance costs + depreciation − other income.