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Pervasive Commodities Q2 FY27 results: net profit ₹0.02 crore vs ₹15.65 crore loss
Pervasive Commodities Ltd reported standalone revenue of ₹1.64 crore and a net profit of ₹0.02 crore for Q2 FY27, compared with revenue of ₹0.40 crore and a net loss of ₹15.65 crore in Q2 FY26. EBITDA was ₹0.03 crore with a 1.9% margin, while profit after tax margin was 1.2%.
Key points
- Q2 FY27 revenue was ₹1.64 crore, up 310.0% from ₹0.40 crore in Q2 FY26.
- EBITDA was ₹0.03 crore in Q2 FY27, versus a net loss of ₹15.84 crore in Q2 FY26, while EBITDA margin improved by 3961.2 percentage points to 1.9%.
- Net profit was ₹0.02 crore in Q2 FY27, compared with a net loss of ₹15.65 crore in Q2 FY26; PAT margin was 1.2% against -3911.9%.
- H1 FY27 revenue was ₹2.13 crore, down 47.4% from ₹4.05 crore in H1 FY26, while PAT turned to ₹0.03 crore from a net loss of ₹15.55 crore.
- The quarter had total expenses of ₹1.61 crore, other income of ₹0 crore and no exceptional item; total assets were ₹90.44 crore and total equity was ₹90.00 crore as of 30 September 2026.
How did Pervasive Commodities perform in Q2 FY27?
Pervasive Commodities reported standalone revenue of ₹1.64 crore for Q2 FY27, up 310.0% from ₹0.40 crore in Q2 FY26 and up 234.7% from ₹0.49 crore in Q1 FY27. Total income was ₹1.64 crore in the quarter, against ₹0.56 crore a year earlier and ₹0.57 crore in the previous quarter. The figures relate to standalone operations, and no consolidated result is provided here.
EBITDA was ₹0.03 crore in Q2 FY27, compared with a net loss of ₹15.84 crore in Q2 FY26 and a net loss of ₹0.05 crore in Q1 FY27. EBITDA margin was 1.9%, up 3961.2 percentage points from -3959.3% a year earlier and 13.0 percentage points from -11.1% in the previous quarter. Profit before tax was ₹0.03 crore and net profit was ₹0.02 crore, versus a net loss of ₹15.65 crore in Q2 FY26; PAT margin was 1.2%.
Basic EPS was 0.00 in Q2 FY27, compared with -164.37 in Q2 FY26 and 0.00 in Q1 FY27. Total expenses increased from ₹0.55 crore in Q1 FY27 to ₹1.61 crore in Q2 FY27, while the year-ago-quarter expenses were ₹16.25 crore. The board approved the unaudited financial results on 4 November 2026.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 1.64 | 0.49 | 0.40 | +310.0% | +234.7% |
| Other income | 0 | 0.08 | 0.16 | ||
| Total expenses | 1.61 | 0.55 | 16.25 | −90.1% | +192.7% |
| EBITDA | 0.03 | −0.05 | −15.84 | turned to profit | turned to profit |
| EBITDA margin | 1.9% | -11.1% | -3959.3% | +3961.2 pp | +13.0 pp |
| Profit before tax | 0.03 | 0.01 | −15.69 | turned to profit | +200.0% |
| Tax | 0.01 | 0 | −0.03 | ||
| Net profit | 0.02 | 0.01 | −15.65 | turned to profit | +100.0% |
| EPS (₹) | 0.00 | 0.00 | −164.37 | turned to profit |
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 Pervasive Commodities' costs and profit?
The main change in Q2 FY27 profitability was a reduction in total expenses to ₹1.61 crore from ₹16.25 crore in Q2 FY26, a fall of ₹14.64 crore. Employee cost, finance costs and depreciation were each unchanged year on year, while other expenses increased from ₹0.03 crore to ₹0.04 crore. No exceptional item was reported in either quarter.
Other income was ₹0 crore in Q2 FY27, down ₹0.16 crore from ₹0.16 crore in Q2 FY26. Tax was ₹0.01 crore in Q2 FY27, compared with ₹0.03 crore in Q2 FY26. Profit before tax therefore rose from a loss of ₹15.69 crore to ₹0.03 crore, while net profit moved from a loss of ₹15.65 crore to ₹0.02 crore. The filing does not state a reason for the change in profitability.
Against Q1 FY27, other expenses fell from ₹0.20 crore to ₹0.04 crore, while other income declined from ₹0.08 crore to ₹0 crore. Total expenses rose by ₹1.06 crore, from ₹0.55 crore to ₹1.61 crore, as the company’s operating scale increased. Tax was ₹0.01 crore, compared with ₹0 crore in the previous quarter.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 0 | 0 | 0 | |
| Employee cost | 0.01 | 0.01 | 0 | +0.0% |
| Finance costs | 0.01 | 0.01 | 0 | +0.0% |
| Depreciation | 0 | 0 | 0 | |
| Other expenses | 0.04 | 0.03 | +0.01 | +33.3% |
| Total expenses | 1.61 | 16.25 | −14.64 | −90.1% |
| Other income | 0 | 0.16 | −0.16 | |
| Tax | 0.01 | −0.03 | +0.04 |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For the first half of FY27, standalone revenue was ₹2.13 crore, down from ₹4.05 crore in H1 FY26. Total income fell from ₹4.51 crore to ₹2.21 crore, while profit before tax moved from a loss of ₹15.55 crore to ₹0.04 crore. Net profit was ₹0.03 crore, compared with a net loss of ₹15.55 crore in H1 FY26.
Basic EPS was 0.00 in H1 FY27 against -163.34 in H1 FY26. The year-to-date result therefore combined lower revenue with a return to profit, although the H1 FY27 profit remained small relative to the reported income.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 2.13 | 4.05 | −47.4% |
| Profit before tax | 0.04 | −15.55 | turned to profit |
| Net profit | 0.03 | −15.55 | turned to profit |
| EPS (₹) | 0.00 | −163.34 |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
As of 30 September 2026, total assets were ₹90.44 crore, compared with ₹105.42 crore at 31 March 2026. Total equity was ₹90.00 crore against ₹89.96 crore, borrowings were ₹0.33 crore against ₹0.32 crore, and cash was ₹0.04 crore against ₹0.02 crore. Inventories were unchanged at ₹42.9 crore, while trade receivables fell from ₹36.64 crore to ₹23.3 crore and trade payables fell from ₹15.04 crore to ₹0.09 crore.
H1 FY27 operating cash flow was ₹3.16 crore, compared with an outflow of ₹31.44 crore in H1 FY26. Investing cash flow was an outflow of ₹3.15 crore, compared with ₹0.01 crore in H1 FY26, while financing cash flow was ₹0.01 crore against ₹31.41 crore. Capital expenditure was ₹0 crore in both periods.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 90.44 | 105.42 |
| Total equity | 90 | 89.96 |
| Borrowings | 0.33 | 0.32 |
| Cash and equivalents | 0.04 | 0.02 |
| Inventories | 42.90 | 42.90 |
| Trade receivables | 23.30 | 36.64 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | 3.16 | −31.44 |
| Cash from investing | −3.15 | 0.01 |
| Cash from financing | 0.01 | 31.41 |
| Capital expenditure | 0 | 0 |
Source: Company's results filing (XBRL).
How has Pervasive Commodities done over the last 8 quarters?
The recent quarterly pattern was volatile. Revenue peaked at ₹32.83 crore in Q4 FY26 and was ₹0.49 crore in Q1 FY27 before rising to ₹1.64 crore in Q2 FY27. Net profit also peaked at ₹14.72 crore in Q4 FY26, moved to ₹0.01 crore in Q1 FY27 and was ₹0.02 crore in Q2 FY27.
EBITDA margin reached 44.9% in Q4 FY26, then fell to -11.1% in Q1 FY27 before recovering to 1.9% in Q2 FY27. The margin had been -3959.3% in Q2 FY26, when revenue was ₹0.40 crore and net profit was a loss of ₹15.65 crore.
How did other Trading & Distributors companies do?
Among other Trading & Distributors companies that filed for the quarter, 31 were compared. The median revenue growth was 15.3%; 25 peers grew slower than Pervasive Commodities and 6 grew faster. Of 44 peers compared for profit, 24 reported higher profit.
| Pervasive Commodities revenue growth (YoY) | +310.0% |
|---|---|
| Median of 31 other Trading & Distributors companies | +15.3% |
| Companies with slower revenue growth than Pervasive Commodities | 25 of 31 |
| Companies with faster revenue growth than Pervasive Commodities | 6 of 31 |
| Companies whose net profit rose | 24 of 44 |
Source: Filed results (XBRL) of the industry's companies.
Quick answers
What was Pervasive Commodities' revenue in Q2 FY27?
Revenue from operations was ₹1.64 crore, up 310.0% from ₹0.40 crore in Q2 FY26 (standalone).
Did Pervasive Commodities make a profit in Q2 FY27?
Yes. Net profit was ₹0.02 crore, against a net loss of ₹15.65 crore in Q2 FY26.
What was Pervasive Commodities' EPS in Q2 FY27?
Basic earnings per share were ₹0.00, against a loss of ₹164.37 in Q2 FY26.
When did Pervasive Commodities announce its Q2 FY27 results?
On 4 November 2026, in a filing to the BSE.
Sources
- Board Meeting Intimation for Intimation Of Board Meeting To Be Held On Wednesday, 4Th November, 2026 (BSE, 28 October 2026) · PDF
- Submission Of Financial Result For The Quarter And Half Year Ended On 30Th September, 2026 (BSE, 4 November 2026) · PDF
- Integrated Filing (Financial) For The Quarter And Half Year Ended 30Th September, 2026 (BSE, 4 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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