LFIC posts 92.72% standalone operating margin in Q1FY27
The Rs 5.63 cr pre-tax profit came almost entirely from operations, with no contribution from other income or interest.
Filed 12 Aug 2026, 15:04 IST · LFIC (LFIC)
Key takeaways
- LFIC’s standalone operating margin was 92.72% in Q1FY27, reflecting expenses of only Rs 0.45 cr against revenue of Rs 6.13 cr.
- Profit before tax of Rs 5.63 cr was driven almost entirely by operations, with other income and interest both at Rs 0.00 cr.
- Net profit was Rs 4.04 cr after a 28.24% tax rate, while EPS stood at Rs 13.48.
Low expenses underpin the quarter
LFIC reported standalone revenue of Rs 6.13 cr and operating profit of Rs 5.68 cr in Q1FY27. Expenses were Rs 0.45 cr, allowing the company to retain 92.72% of revenue as operating profit. There is no year-on-year or sequential comparison in the reported data to establish momentum.
Operating profit, not ancillary income, drove earnings
Profit before tax was Rs 5.63 cr, close to operating profit because other income and interest were both Rs 0.00 cr. Depreciation was Rs 0.05 cr, so the reported pre-tax result was not materially lifted by non-operating income. The 28.24% tax rate reduced net profit to Rs 4.04 cr.
The next quarter will test cost discipline
The key operating marker is whether expenses remain contained relative to revenue and the 92.72% operating margin is sustained. Tax rate movement from 28.24% will also determine how much of operating performance reaches net profit. EPS for the quarter was Rs 13.48.
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 | ₹6 cr |
| Other income | ₹0 cr |
| Expenses | ₹0 cr |
| Operating profit | ₹6 cr |
| Operating margin (%) | 92.72% |
| Interest | ₹0 cr |
| Depreciation | ₹0 cr |
| Profit before tax | ₹6 cr |
| Tax | ₹2 cr |
| Net profit | ₹4 cr |
| EPS (₹) | ₹13.48 |
What to watch
- Whether operating margin remains above 92.72%.
- Whether expenses stay below Rs 0.45 cr relative to revenue.
- Whether the tax rate moves from 28.24%.