Please Find enclosed herewith the Un-Audited Financial Results for the quarter ended 30th September, 2025
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United Leasing & Industries Ltd reported standalone unaudited results for Q2 FY26 and H1 FY26 (ended Sept 30, 2025), with revenue from operations at Rs 170.61 lacs for the quarter (up from Rs 143.45 lacs a year ago) and Rs 314.26 lacs for H1 (down from Rs 326.40 lacs in H1 FY25). The company swung to a loss after tax of Rs (8.19) lacs for H1 FY26 versus a profit of Rs 24.85 lacs in H1 FY25, impacted by a Rs 10.08 lacs exceptional item and a tax credit of Rs 1.08 lacs. EPS (basic) for H1 stood at Rs (0.27). Operating cash flow improved to Rs 11.53 lacs from Rs (5.34) lacs, and total borrowings declined slightly to Rs 489.55 lacs against equity of Rs 679.45 lacs. Separately, Mr. Karm Sawhney was appointed as an additional non-executive independent director for a 5-year term. The auditor issued an unmodified review opinion with emphasis-of-matter notes on (a) non-revaluation of land since FY22, and (b) interest income/expense on related-party loans at 9.25% not being booked in the results (understating other income by ~Rs 3.56 lacs and finance cost by ~Rs 3.23 lacs).
Topline was broadly stable but the company slipped into a half-yearly loss, weakening near-term profitability despite better operating cash generation. The auditor's emphasis-of-matter flags around related-party loan interest being omitted are a governance red flag retail investors should watch, even though the overall review opinion is unmodified.