Interest and depreciation left only Rs 0.18 cr of pretax profit
The standalone quarter included Rs 1.36 cr of other income, more than the reported profit before tax.
Filed 14 Aug 2026, 20:04 IST · after market close · ISHANCH (ISHANCH)
Key takeaways
- Standalone net profit was Rs 0.15, with EPS at Rs 0.06 in Q1FY27.
- Other income of Rs 1.36 exceeded profit before tax of Rs 0.18, making earnings quality a key issue.
- Interest of Rs 2.50 and depreciation of Rs 2.05 weighed on operating profit of Rs 3.36.
Operating profit did not translate into meaningful pre-tax earnings
Standalone revenue was Rs 41.48 and operating profit was Rs 3.36 in Q1FY27. Interest of Rs 2.50 and depreciation of Rs 2.05 were material against operating profit, leaving profit before tax at Rs 0.18. Net profit was Rs 0.15, with EPS of Rs 0.06.
Other income was larger than reported pre-tax profit
Other income of Rs 1.36 exceeded profit before tax of Rs 0.18. This means the quarter's reported pre-tax earnings were not supported primarily by operating profit. The tax charge was Rs 0.03, while the tax rate was 14.93%.
No comparison or market reaction is available yet
The standalone results were filed after market close on 14 August 2026.
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 | ₹41 cr |
| Other income | ₹1 cr |
| Expenses | ₹38 cr |
| Operating profit | ₹3 cr |
| Operating margin (%) | 8.10% |
| Interest | ₹3 cr |
| Depreciation | ₹2 cr |
| Profit before tax | ₹0 cr |
| Tax | ₹0 cr |
| Net profit | ₹0 cr |
| EPS (₹) | ₹0.06 |
What to watch
- Whether profit before tax improves from Rs 0.18 as interest remains at Rs 2.50.
- Whether operating profit of Rs 3.36 converts into earnings without relying on other income of Rs 1.36.
- Whether EPS moves up from Rs 0.06 in the next reported quarter.