Interest pushed INDUSFILA to a Rs 0.66 cr pre-tax loss
The standalone filing showed Rs 0.23 cr of expenses against Rs 0.02 cr of revenue; reported EPS of Rs 1.30 needs reconciliation with the loss.
Filed 12 Aug 2026, 17:54 IST · after market close · INDUSFILA (INDUSFILA)
Key takeaways
- Standalone revenue of Rs 0.02 cr was below expenses of Rs 0.23 cr, resulting in an operating loss of Rs 0.21 cr.
- Interest of Rs 0.45 cr widened the pre-tax loss to Rs 0.66 cr, while reported tax was Rs 0.00 cr.
- The reported operating margin was -1047.26%, while EPS of Rs 1.30 does not align with the reported net loss.
Expenses and interest overwhelmed minimal revenue
INDUSFILA reported standalone revenue of Rs 0.02 cr, while expenses were Rs 0.23 cr, producing an operating loss of Rs 0.21 cr. Interest of Rs 0.45 cr then widened the loss before tax to Rs 0.66 cr. Other income was Rs 0.00 cr and tax was Rs 0.00 cr, so neither provided an offset.
Operating margin fell into deeply negative territory
The operating margin was -1047.26%, reflecting the mismatch between the very small revenue base and expenses. With no QoQ or YoY comparison available, the quarter does not establish a direction of change across periods.
The EPS disclosure needs reconciliation
Reported EPS was Rs 1.30 even as net profit was a loss of Rs 0.66 cr. This inconsistency should be reconciled against the standalone financial statements before the EPS figure is used to assess the quarter.
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 | ₹0 cr |
| Other income | ₹0 cr |
| Expenses | ₹0 cr |
| Operating profit | ₹-0 cr |
| Operating margin (%) | -1047.26% |
| Interest | ₹0 cr |
| Depreciation | ₹0 cr |
| Profit before tax | ₹-1 cr |
| Tax | ₹0 cr |
| Net profit | ₹-1 cr |
| EPS (₹) | ₹1.30 |
What to watch
- Whether revenue rises above Rs 0.02 cr while expenses remain below Rs 0.23 cr.
- Whether interest falls from Rs 0.45 cr and the pre-tax loss narrows from Rs 0.66 cr.
- Whether reported EPS reconciles with the net loss and operating margin of -1047.26%.