Other income exceeded pre-tax profit in Ambica Agarwal's Q1FY27
Interest of Rs 3.00 cr absorbed most of operating profit, while the company filed its standalone results after market close.
Filed 14 Aug 2026, 19:48 IST · after market close · AMBICAAGAR (AMBICAAGAR)
Key takeaways
- Other income of Rs 1.98 cr exceeded standalone pre-tax profit of Rs 1.48 cr, making earnings quality a key issue.
- Interest of Rs 3.00 cr nearly matched standalone operating profit of Rs 3.16 cr, limiting conversion into pre-tax profit.
- Standalone operating margin was 12.81% on revenue of Rs 24.65 cr in Q1FY27.
Operating profit was largely absorbed below the operating line
Ambica Agarwal reported standalone operating profit of Rs 3.16 cr on revenue of Rs 24.65 cr. Interest of Rs 3.00 cr nearly matched operating profit, while depreciation added Rs 0.67 cr, leaving profit before tax at Rs 1.48 cr.
Other income had a material role in reported profit
Other income was Rs 1.98 cr, higher than the reported standalone pre-tax profit of Rs 1.48 cr. That means reported earnings were materially shaped by non-operating income rather than operating profit alone. The tax charge was Rs 0.37 cr at a 25.17% tax rate.
Q1FY27 was filed after market close
The company filed its standalone results on 14 August 2026 at 19:48 IST, after market close. There is no post-results stock reaction to assess in this filing.
Q1FY27 at a glance
Standalone figures as filed with NSE — filed ahead of third-party databases, not yet independently cross-checked.
| Line item | Q1FY27 |
|---|---|
| Revenue | ₹25 cr |
| Other income | ₹2 cr |
| Expenses | ₹21 cr |
| Operating profit | ₹3 cr |
| Operating margin (%) | 12.81% |
| Interest | ₹3 cr |
| Depreciation | ₹1 cr |
| Profit before tax | ₹1 cr |
| Tax | ₹0 cr |
| Net profit | ₹1 cr |
| EPS (₹) | ₹0.64 |
What to watch
- Whether standalone operating margin holds above 12.81%.
- Whether interest remains close to or below operating profit of Rs 3.16 cr.
- Whether other income remains below standalone pre-tax profit of Rs 1.48 cr.