results for the quarter & half year ended on 30.09.2025
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Sam Industries reported strong profit growth for Q2 FY26 with profit after tax of Rs. 220.33 lakhs versus a loss of Rs. 2.68 lakhs in Q2 FY25, while revenue from operations rose to Rs. 423.04 lakhs (up about 25% year-on-year from Rs. 337.83 lakhs). For the half year ended 30 September 2025, total income jumped to Rs. 1,017.16 lakhs (from Rs. 747.81 lakhs) and PAT more than doubled to Rs. 381.87 lakhs (from Rs. 150.16 lakhs), translating to EPS of Rs. 3.44. However, a large part of this profit surge came from other income, specifically Rs. 119.53 lakhs from remeasurement of investments at fair value and Rs. 225.78 lakhs net gain from sale of long-term investments, rather than core operations. The limited review report from Arora Banthia & Tulsiyan is unqualified, and the company disclosed no loan defaults with total financial indebtedness of Rs. 2,249.21 lakhs. The board also appointed Mrs. Preeti Singh as Independent Director and approved a postal ballot notice for her appointment.
Headline profit growth looks impressive for shareholders, but the quality of earnings is weak as most of the upside is driven by one-time investment gains and revaluation rather than core business performance. Operating cash flow remained healthy at Rs. 652.39 lakhs, supporting the company's liquidity position despite the reliance on investment income for profits.