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T.SPIRITUAL WORLD Q2 FY27 results: net loss narrows to ₹0.01 crore
T.SPIRITUAL WORLD LTD. reported a net loss of ₹0.01 crore in Q2 FY27 on standalone figures, narrower than the ₹0.04 crore loss in Q2 FY26 and the ₹0.08 crore loss in Q1 FY27. Revenue was ₹0 crore for the July–September 2026 quarter, while other income was ₹0.03 crore. The results were approved by the board on 3 November 2026.
Key points
- Q2 FY27 revenue was ₹0 crore, unchanged from Q2 FY26 and Q1 FY27.
- Net loss was ₹0.01 crore in Q2 FY27 against ₹0.04 crore in Q2 FY26 and ₹0.08 crore in Q1 FY27.
- Other income was ₹0.03 crore, up from ₹0 crore in Q2 FY26 and ₹0.01 crore in Q1 FY27.
- Total expenses were ₹0.04 crore in Q2 FY27, against ₹0.04 crore in Q2 FY26 and ₹0.09 crore in Q1 FY27.
- Basic EPS was ₹0.01 for Q2 FY27, compared with ₹0.02 in Q2 FY26 and ₹0.04 in Q1 FY27.
How did T.SPIRITUAL WORLD perform in Q2 FY27?
T.SPIRITUAL WORLD reported revenue of ₹0 crore in Q2 FY27, unchanged from Q2 FY26 and Q1 FY27, with total income of ₹0.03 crore. The company posted a net loss of ₹0.01 crore, against a net loss of ₹0.04 crore in Q2 FY26 and ₹0.08 crore in Q1 FY27. Basic EPS was ₹0.01 for the quarter.
EBITDA was ₹0.04 crore for Q2 FY27, the same as Q2 FY26, and higher than the ₹0.09 crore in Q1 FY27. Loss before tax was ₹0.01 crore, compared with ₹0.04 crore in the year-ago quarter and ₹0.07 crore in the previous quarter. An EBITDA margin was not reported. The figures are standalone, and the filing states that the company had no subsidiary, associate or joint venture during the period.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0 | 0 | 0 | ||
| Other income | 0.03 | 0.01 | 0 | +200.0% | |
| Total expenses | 0.04 | 0.09 | 0.04 | +0.0% | −55.6% |
| EBITDA | −0.04 | −0.09 | −0.04 | ||
| Profit before tax | −0.01 | −0.07 | −0.04 | ||
| Tax | 0 | 0.01 | 0 | ||
| Net profit | −0.01 | −0.08 | −0.04 | ||
| EPS (₹) | −0.01 | −0.04 | −0.02 |
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 T.SPIRITUAL WORLD's costs and profit?
Total expenses were ₹0.04 crore in Q2 FY27, unchanged from Q2 FY26 and down ₹0.05 crore from ₹0.09 crore in Q1 FY27. Other expenses were ₹0.03 crore, the same as Q2 FY26 and lower by ₹0.04 crore than Q1 FY27. Employee cost fell ₹0.01 crore to ₹0.01 crore from ₹0.02 crore in Q2 FY26, while finance costs, depreciation and cost of materials were unchanged at ₹0 crore. There was no exceptional item in the quarter.
Other income was ₹0.03 crore in Q2 FY27, up ₹0.03 crore from ₹0 crore in Q2 FY26 and up ₹0.02 crore from ₹0.01 crore in Q1 FY27. Tax expense was ₹0 crore, unchanged from Q2 FY26, against ₹0.01 crore in Q1 FY27. Loss before tax was ₹0.01 crore, an improvement of ₹0.03 crore from Q2 FY26 and ₹0.06 crore from Q1 FY27. The filing does not state the reasons for the change in other income.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 0 | 0 | 0 | |
| Employee cost | 0.01 | 0.02 | −0.01 | −50.0% |
| Finance costs | 0 | 0 | 0 | |
| Depreciation | 0 | 0 | 0 | |
| Other expenses | 0.03 | 0.03 | 0 | +0.0% |
| Total expenses | 0.04 | 0.04 | 0 | +0.0% |
| Other income | 0.03 | 0 | +0.03 | |
| Tax | 0 | 0 | 0 |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For the first half of FY27, revenue was ₹0 crore and total income was ₹0.04 crore, against ₹0 crore of revenue and ₹0 crore of total income in H1 FY26. Loss before tax was ₹0.09 crore, compared with ₹0.14 crore in H1 FY26, while the net loss was ₹0.09 crore against ₹0.14 crore a year earlier.
Basic EPS for the first half was ₹0.05, compared with ₹0.07 in H1 FY26. Total expenses were ₹0.04 crore in H1 FY27 against ₹0.04 crore in H1 FY26, and employee cost was ₹0.01 crore against ₹0.02 crore. The company said its accumulated losses at the half-year end were more than ninety percent of its capital, and the financial statements were prepared on a going-concern basis.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 0 | 0 | |
| Profit before tax | −0.09 | −0.14 | |
| Net profit | −0.09 | −0.14 | |
| EPS (₹) | −0.05 | −0.07 |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
In the first half of FY27, net cash used in operating activities was ₹0.03 crore, against ₹0.02 crore in H1 FY26, while net cash from investing activities was ₹0.04 crore against ₹0 crore. Cash flow from financing activities was ₹0 crore in both periods, and there was no capital expenditure.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 1.32 | 1.34 |
| Total equity | 1.07 | 1.16 |
| Borrowings | 0 | 0 |
| Cash and equivalents | 0.01 | 0 |
| Inventories | 0 | 0 |
| Trade receivables | 0 | 0 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | −0.03 | −0.02 |
| Cash from investing | 0.04 | 0 |
| Cash from financing | 0 | 0 |
| Capital expenditure | 0 | 0 |
Source: Company's results filing (XBRL).
How has T.SPIRITUAL WORLD done over the last 8 quarters?
Profit has been uneven over the last eight quarters, with a net loss of ₹0.03 crore in Q3 FY25 and ₹0.04 crore in Q4 FY25. The loss widened to ₹0.09 crore in Q1 FY26 before narrowing to ₹0.04 crore in Q2 FY26. Revenue was ₹0 crore in each of the listed quarters, and no EBITDA margin was reported for any of them.
The only profitable period in the series was Q3 FY26, which reported ₹0.01 crore of net profit. The company moved back to a ₹0.04 crore loss in Q4 FY26, then reported losses of ₹0.08 crore in Q1 FY27 and ₹0.01 crore in Q2 FY27. The latest quarter therefore shows the narrowest loss since the profitable quarter, on revenue that remained at ₹0 crore.
How did other Software Products companies do?
Nine Software Products companies have filed for this quarter, with a median revenue growth of 6.6%. Six of the peers reported higher profit, based on 12 peers compared for profit. The company recorded revenue of ₹0 crore in Q2 FY27, unchanged from the year-ago quarter.
| T.SPIRITUAL WORLD revenue growth (YoY) | not comparable |
|---|---|
| Median of 9 other Software Products companies | +6.6% |
| Companies whose net profit rose | 6 of 12 |
Source: Filed results (XBRL) of the industry's companies.
Quick answers
What was T.SPIRITUAL WORLD's revenue in Q2 FY27?
Revenue from operations was ₹0 crore, against ₹0 crore in Q2 FY26 (standalone).
Did T.SPIRITUAL WORLD make a profit in Q2 FY27?
No. It reported a net loss of ₹0.01 crore, against a net loss of ₹0.04 crore in Q2 FY26.
What was T.SPIRITUAL WORLD's EPS in Q2 FY27?
Basic loss per share was ₹0.01, against a loss of ₹0.02 in Q2 FY26.
When did T.SPIRITUAL WORLD announce its Q2 FY27 results?
On 3 November 2026, in a filing to the BSE.
Sources
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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