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AUDROC Q2 FY27 results: net profit ₹0.10 crore vs ₹0.11 crore loss
AUDROC Limited reported standalone revenue of ₹3.28 crore and a net profit of ₹0.10 crore for Q2 FY27, against a net loss of ₹0.11 crore in Q2 FY26. EBITDA was ₹0.10 crore at a 3.2% margin, while basic EPS was ₹0.16. The board approved the unaudited results and limited review report on 3 November 2026.
Key points
- Q2 FY27 standalone revenue was ₹3.28 crore, up from ₹0 crore in Q2 FY26 and ₹0.99 crore in Q1 FY27.
- Net profit was ₹0.10 crore, compared with a net loss of ₹0.11 crore in Q2 FY26 and a net profit of ₹0.04 crore in Q1 FY27.
- EBITDA was ₹0.10 crore with a 3.2% margin, against ₹0.04 crore and a 4.5% margin in Q1 FY27.
- Basic EPS was ₹0.16 for the quarter, compared with a loss per share of ₹0.22 in Q2 FY26 and EPS of ₹0.07 in Q1 FY27.
- H1 FY27 revenue was ₹4.27 crore and net profit was ₹0.15 crore, compared with a net loss of ₹0.53 crore in H1 FY26.
How did AUDROC perform in Q2 FY27?
AUDROC’s standalone revenue for Q2 FY27 was ₹3.28 crore, compared with ₹0 crore in Q2 FY26 and ₹0.99 crore in Q1 FY27. Total expenses were ₹3.18 crore, compared with ₹0.11 crore a year earlier and ₹0.94 crore in the previous quarter. The quarter had no exceptional item.
EBITDA was ₹0.10 crore in Q2 FY27, against ₹0.04 crore in Q1 FY27, while the margin fell from 4.5% to 3.2%. Profit before tax and net profit were each ₹0.10 crore, compared with ₹0.04 crore in Q1 FY27. Basic EPS was ₹0.16, against ₹0.07 in the previous quarter and a loss of ₹0.22 in Q2 FY26.
These were standalone results. The board approved the unaudited standalone financial results for the second quarter and half year ended 30 September 2026, together with the limited review report, on 3 November 2026.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 3.28 | 0.99 | 0 | +231.3% | |
| Other income | 0 | 0 | 0 | ||
| Total expenses | 3.18 | 0.94 | 0.11 | +2790.9% | +238.3% |
| EBITDA | 0.10 | 0.04 | −0.11 | turned to profit | +150.0% |
| EBITDA margin | 3.2% | 4.5% | −1.3 pp | ||
| Profit before tax | 0.10 | 0.04 | −0.11 | turned to profit | +150.0% |
| Tax | 0 | 0 | 0 | ||
| Net profit | 0.10 | 0.04 | −0.11 | turned to profit | +150.0% |
| EPS (₹) | 0.16 | 0.07 | −0.22 | turned to profit | +128.6% |
EBITDA here is revenue from operations less operating costs (total expenses excluding finance costs and depreciation): before other income and exceptional items. Growth is shown only when both figures are positive. Source: Company's results filing (XBRL).
What changed in AUDROC's costs and profit?
Cost of materials was the main expense line at ₹2.99 crore in Q2 FY27, up from ₹0 crore in Q2 FY26 and ₹0.65 crore in Q1 FY27. Total expenses rose by ₹3.07 crore from the year-ago quarter and by ₹2.24 crore from the previous quarter.
Employee cost was ₹0.05 crore in Q2 FY27, unchanged from Q2 FY26 but down from ₹0.06 crore in Q1 FY27. Other expenses were ₹0.14 crore, up by ₹0.08 crore from Q2 FY26 and down by ₹0.09 crore from Q1 FY27. There was no exceptional item in any of the three quarters.
Other income was unchanged at ₹0 crore from both Q2 FY26 and Q1 FY27. Finance costs, depreciation and tax were also unchanged at ₹0 crore, while no exceptional item was reported. EBITDA, profit before tax and net profit each moved from a loss of ₹0.11 crore in Q2 FY26 to a profit of ₹0.10 crore in Q2 FY27.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 2.99 | 0 | +2.99 | |
| Employee cost | 0.05 | 0.05 | 0 | +0.0% |
| Finance costs | 0 | 0 | 0 | |
| Depreciation | 0 | 0 | 0 | |
| Other expenses | 0.14 | 0.06 | +0.08 | +133.3% |
| Total expenses | 3.18 | 0.11 | +3.07 | +2790.9% |
| Other income | 0 | 0 | 0 | |
| Tax | 0 | 0 | 0 |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For H1 FY27, AUDROC reported revenue and total income of ₹4.27 crore, compared with ₹0 crore in H1 FY26. Profit before tax and net profit were ₹0.15 crore, against a net loss of ₹0.53 crore in the earlier first half, marking a shift to profit.
Basic EPS for H1 FY27 was ₹0.23, compared with a loss per share of ₹1.06 in H1 FY26. The first-half net profit increased by ₹0.68 crore from the year-earlier period.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 4.27 | 0 | |
| Profit before tax | 0.15 | −0.53 | turned to profit |
| Net profit | 0.15 | −0.53 | turned to profit |
| EPS (₹) | 0.23 | −1.06 |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
At 30 September 2026, total assets were ₹74.04 crore, compared with ₹9.92 crore at 31 March 2026, while total equity was ₹71.22 crore against ₹0.68 crore. Borrowings rose from ₹0 crore to ₹1.34 crore, and cash was unchanged at ₹0.03 crore.
Inventories increased from ₹0 crore at 31 March 2026 to ₹9.43 crore at 30 September 2026. Trade receivables rose from ₹2.5 crore to ₹7.47 crore, while trade payables were ₹1.36 crore compared with ₹1.38 crore.
H1 FY27 operating cash flow was negative ₹68.08 crore, against positive ₹49.59 crore in H1 FY26. Investing cash flow was ₹4.15 crore against ₹0 crore, while financing cash flow was ₹63.93 crore compared with negative ₹49.58 crore. Capital expenditure was ₹0 crore in both periods.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 74.04 | 9.92 |
| Total equity | 71.22 | 0.68 |
| Borrowings | 1.34 | 0 |
| Cash and equivalents | 0.03 | 0.03 |
| Inventories | 9.43 | 0 |
| Trade receivables | 7.47 | 2.50 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | −68.08 | 49.59 |
| Cash from investing | 4.15 | 0 |
| Cash from financing | 63.93 | −49.58 |
| Capital expenditure | 0 | 0 |
Source: Company's results filing (XBRL).
How has AUDROC done over the last 8 quarters?
Revenue was at its peak of ₹3.28 crore in Q2 FY27, above ₹2.5 crore in Q4 FY26 and ₹0.99 crore in Q1 FY27. The preceding quarters from Q3 FY25 through Q3 FY26 each reported revenue of ₹0 crore.
Net profit reached its peak of ₹0.82 crore in Q4 FY26, when the EBITDA margin was also highest at 32.8%. It fell to ₹0.04 crore in Q1 FY27 as the margin declined to 4.5%, before rising to ₹0.10 crore in Q2 FY27 while the margin fell further to 3.2%. The lowest net profit in the series was negative ₹0.42 crore in Q1 FY26.
What did the auditors point out?
The auditor said the quarter’s loss was understated and reserves, surplus and equity were overstated by ₹7,41,13,473. The report states that, except for the possible effects of that matter, nothing came to the auditor’s attention indicating that the required disclosures under Regulation 33 had not been made or that the statement contained a material misstatement.
Without further modifying the qualified conclusion, the auditor drew attention to the company’s change of name and shift from textiles to agro-commodities, its trading in 1121 Basmati Rice and potatoes and related GST compliance, the NCLT resolution plan and statutory dues, and preferential issue proceeds represented as used for working capital. It also highlighted a Toyota Fortuner recorded in the company’s books but stated to have been purchased in the director’s name, together with an SBI Bank car loan, without quantifying related adjustments.
How did AUDROC shares react?
After the filing was announced after market, AUDROC’s shares rose 2.0% on the reaction day from the pre-results close of ₹34.08. By the next day’s close, the stock was up 4.0% from that pre-results close.
The Nifty Microcap 250 rose 2.2% on the reaction day, against AUDROC’s 2.0% gain. No industry median move was available for the next day or five days, and no earlier results-day moves were provided for comparison.
| After the filing | Stock |
|---|---|
| Reaction day | +2.0% |
| Next day | +4.0% |
Minutes are measured from the price when the filing appeared; days from the previous close. Source: MarketPing price-reaction measurement.
Quick answers
What was AUDROC's revenue in Q2 FY27?
Revenue from operations was ₹3.28 crore, against ₹0 crore in Q2 FY26 (standalone).
Did AUDROC make a profit in Q2 FY27?
Yes. Net profit was ₹0.10 crore, against a net loss of ₹0.11 crore in Q2 FY26.
What was AUDROC's EPS in Q2 FY27?
Basic earnings per share were ₹0.16, against a loss of ₹0.22 in Q2 FY26.
How did AUDROC shares react to the Q2 FY27 results?
On the reaction day the stock moved +2.0% from the previous close.
When did AUDROC announce its Q2 FY27 results?
On 3 November 2026, in a filing to the BSE.
Sources
- Board Meeting Intimation for Unaudited Financial Results Of The Company For The Second Quarter And Half Year Ended 30Th September, 2026. (BSE, 29 October 2026) · PDF
- Board Meeting Outcome for For Meeting Held On Today, November 03, 2026 (BSE, 3 November 2026) · PDF
- Results- Financial Results For September 30, 2026 (BSE, 3 November 2026) · PDF
How this was written: every figure in the tables and charts is calculated from the company’s filed results (XBRL) and MarketPing’s price measurements. The text is drafted with AI from those figures and the filings, and a checker removes any sentence carrying a number it cannot trace to them. How we write these.
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