Regulation 33 of SEBI LODR ,2015
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Unjha Formulations reported total income from operations of ₹434.74 lakhs for Q2 FY26, up about 14% from ₹380.66 lakhs in Q2 FY25. The company swung to an operating profit of ₹81.78 lakhs in Q2 FY26, compared to a loss of ₹11.06 lakhs in the same quarter last year, with EPS of ₹1.83 versus a negative ₹0.25. For the half year ended September 2025, total income rose to ₹798.15 lakhs and PAT more than doubled to ₹120.78 lakhs from ₹58.82 lakhs in H1 FY25. Net cash from operating activities was strongly positive at ₹103.99 lakhs, lifting cash balances to ₹160.08 lakhs. The auditor (Jain & Golechha) issued an unqualified limited review report.
The sharp return to profitability, doubling of half-yearly PAT, and strong operating cash flow are positive signals for shareholders, though other equity remains negative (₹134.17 lakhs) reflecting past accumulated losses.