ABM International LimitedQ1 FY27 Results & Financial Update
ABM International Limited: Q1 FY27 consolidated results and company financials – revenue ₹10.45 Cr, PAT ₹0.68 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore ABM International Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
For the first quarter of fiscal 2027 ended June 30, 2026, ABM International reported consolidated revenue from operations of INR 10.45 crore, alongside other income of INR 0.12 crore, bringing total income to INR 10.57 crore.
Profit before tax (PBT) for the quarter stood at INR 0.68 crore, supported by disciplined expense management and positive contributions from associated entities despite share of loss from associates.
Consolidated net profit after tax (PAT) for Q1 FY27 was recorded at INR 0.68 crore, resulting in a basic and diluted earnings per share (EPS) of INR 0.72 for the period.
Total expenses for the quarter aggregated to INR 9.89 crore, dominated by purchases of stock-in-trade and net inventory adjustments reflecting operational stocking cycles.
Finance costs for the quarter were contained at INR 0.06 crore, while depreciation and amortisation expenses remained minimal at INR 0.01 crore.
The company reported zero tax expense for the current quarter, allowing operating profitability to flow directly into net earnings.
Profitability turned positive during the quarter under review, with the company posting a profit before tax of INR 0.68 crore and a net profit after tax of INR 0.68 crore.
01 · Business model
What does ABM International do?
ABM International Limited operates primarily as a trading and distribution house, engaging in the procurement and supply of commercial merchandise and stock-in-trade.
The company's commercial operations are structured to handle bulk transactions across diverse product lines, leveraging inventory management and supplier relationships to generate revenue from operations.
ABM International functions with a consolidated reporting structure, incorporating associated entities such as Prisha Promoters Private Limited into its periodic financial disclosures.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹10.45 Cr |
| Total income | ₹10.57 Cr |
| Profit before tax | ₹0.68 Cr |
| Profit after tax | ₹0.68 Cr |
| EPS | ₹0.72 |
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations reached INR 10.45 crore for Q1 FY27, driven by core trading and merchandise sales.
Non-operating streams added INR 0.12 crore to the top line during the quarter.
Revenue from operations reached INR 10.45 crore for the quarter ended 30 June 2026, driven by commercial trading activities.
Non-operating streams contributed INR 0.12 crore to the company's total income of INR 10.57 crore during the period.
What drove margins
Total expenses of INR 9.89 crore were heavily influenced by stock-in-trade purchases of INR 14.43 crore offset by a negative inventory change of INR 4.96 crore.
Employee benefit expenses stood at INR 0.13 crore, while finance costs of INR 0.06 crore and depreciation of INR 0.01 crore exerted minimal pressure on margins.
Total expenses for the quarter were recorded at INR 9.89 crore, encompassing purchases of stock-in-trade, employee benefit expenses of INR 0.13 crore, and finance costs of INR 0.06 crore.
Depreciation and amortisation expenses stood at INR 0.01 crore, while current tax provisions for the quarter were reported as nil.
04 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company determined that it operates in a single primary business segment as per Indian Accounting Standards.
The company confirmed in its financial disclosures that there are no reportable secondary or primary segments under Ind AS for the quarter.
05 · Strategy & new businesses
How the company is trying to change its growth mix
The consolidated financial results include the share of net profit or loss from associates, specifically noting M/s. Prisha Promoters Private Limited.
06 · Reported developments
What changed operationally
The company registered a positive net profit of INR 0.68 crore for Q1 FY27, backed by stable operating margins and zero tax outgo.
The company recorded a positive net profit after tax of INR 0.68 crore for Q1 FY27, translating to an EPS of INR 0.72.
07 · Pressure points & risks
What is not going smoothly
The company recorded a minor share of loss from associates amounting to INR 0.0028 crore during the quarter.
08 · Items worth noticing
The line items that can distort a quick read
The company recorded no current or deferred tax expense for the quarter ended June 30, 2026.
09 · Cash flow & balance sheet
Profit is one thing. Cash and funding tell another part of the story.
Capital allocation & funding
The company incurred finance costs amounting to INR 0.06 crore during the first quarter of FY27.
10 · Beyond the numbers
What changed beyond the numbers
Reported update
Auditor Review
Salarpuria & Partners, Chartered Accountants, conducted a limited review of the standalone and consolidated financial results for the quarter ended June 30, 2026.
Reported update
Board Approval
The financial results for the quarter ended 30 June 2026 were reviewed by the audit committee and approved by the board of directors at its meeting held on 14 August 2026.
11 · Key Q&A
The quarter, answered directly
What does ABM International do?
ABM International Limited operates primarily as a trading and distribution house, engaging in the procurement and supply of commercial merchandise and stock-in-trade.
What is the clearest takeaway from Q1 FY27?
For the first quarter of fiscal 2027 ended June 30, 2026, ABM International reported consolidated revenue from operations of INR 10.45 crore, alongside other income of INR 0.12 crore, bringing total income to INR 10.57 crore.
What drove revenue or demand?
Revenue from operations reached INR 10.45 crore for Q1 FY27, driven by core trading and merchandise sales.
What mattered most for margins or profitability?
Total expenses of INR 9.89 crore were heavily influenced by stock-in-trade purchases of INR 14.43 crore offset by a negative inventory change of INR 4.96 crore.
What changed operationally beyond the headline numbers?
The consolidated financial results include the share of net profit or loss from associates, specifically noting M/s. Prisha Promoters Private Limited.
What are the main pressure points disclosed for the quarter?
The company recorded a minor share of loss from associates amounting to INR 0.0028 crore during the quarter.
12 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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13 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Quarterly Filings: Track upcoming financial disclosures to evaluate the sustainability of inventory adjustments and operational revenue run-rates in subsequent quarters of FY27.
- 02
Subsequent Quarter Filings: Monitor upcoming quarterly financial disclosures to track the consistency of trading revenue and profitability trends.
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