Arunaya Organics LimitedQ2 FY27 Results & Financial Update

Arunaya Organics Limited: Q2 FY27 standalone results and company financials – revenue ₹50.24 Cr, PAT ₹1.98 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.

NSE: ARUNAYAPublished 30 Oct 2026Updated 30 Oct 2026~6 min read
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
Revenue from operations₹50.24 CrReported Q2 FY27
Profit after tax₹1.98 CrReported Q2 FY27
EPS₹1.13Reported Q2 FY27

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Quarterly Results AnalysisExplore Arunaya Organics Q2 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

01

For the half year ended September 30, 2026, Arunaya Organics reported standalone revenue from operations of INR 50.24 crore and total income of INR 50.73 crore.

02

Profit before tax for the period stood at INR 2.67 crore, while profit after tax was recorded at INR 1.98 crore, reflecting a PAT margin of approximately 3.94%.

03

Basic and diluted earnings per share for the half-year period were reported at INR 1.13 based on a face value of INR 10 per share.

04

Total expenses for the period aggregated to INR 48.05 crore, dominated by the cost of materials consumed amounting to INR 42.99 crore.

05

Finance costs stood at INR 0.79 crore, whereas depreciation and amortisation expenses were contained at INR 0.097 crore.

06

Tax expenses for the period totalled INR 0.70 crore, comprising current tax of INR 0.70 crore offset by a minor deferred tax credit of INR 0.0084 crore.

01 · Business model

What does Arunaya Organics do?

Arunaya Organics Limited operates in the specialty chemicals sector, focusing on the manufacture and supply of various organic chemical compounds.

The company maintains its registered office and primary manufacturing operations at Naroda, Ahmedabad, alongside a second factory location at Dahej GIDC in Bharuch, Gujarat.

The operating model centers on chemical synthesis and production, catering to industrial customers who require specialized organic intermediates.

02 · Historical context

What shaped the business before this quarter

Initial Public Offering

The company completed its Initial Public Offering of 52,60,000 equity shares of INR 10 each at a premium of INR 48 per share, listing on the Emerge SME Platform of the National Stock Exchange of India on May 7, 2025, raising gross proceeds of INR 30.51 crore.

03 · Financial snapshot

Current-quarter financial snapshot

MetricQ2 FY27
Revenue from operations₹50.24 Cr
Total income₹50.73 Cr
Profit before tax₹2.67 Cr
Profit after tax₹1.98 Cr
EPS₹1.13

Financial interpretation

What the reported numbers mean

Profit conversion

Profit after tax represented 3.9% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.

Pre-tax earnings

Profit before tax was equivalent to 5.3% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.

Operating revenue versus total income

Total income exceeded operating revenue by ₹0.49 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.

Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.

04 · Why it moved

Why the quarter looked the way it did

What drove revenue

Operational Revenue Base

Standalone revenue from operations reached INR 50.24 crore for the half year ended September 30, 2026, supported by other income of INR 0.49 crore to bring total income to INR 50.73 crore.

What drove margins

Input Costs

Cost of materials consumed formed the largest expense component at INR 42.99 crore, alongside changes in inventories of finished goods, work-in-progress, and stock-in-trade showing an inventory accretion of INR 2.50 crore.

Overhead and Financing

Employee benefit expenses were reported at INR 0.68 crore, finance costs stood at INR 0.79 crore, and depreciation and amortisation accounted for INR 0.097 crore.

05 · Segments, products & geography

Which parts of the business are doing the work

Segments and products

Single Business Segment

The company operates in a single primary business segment, chemical products, in accordance with Accounting Standard 17.

06 · Capacity, projects & execution

What is being built, commissioned or delivered

Projects, capex and execution

Greenfield Project at Dahej

Out of the initial public offering proceeds allocated for setting up a new manufacturing facility at D-3/26/3, Dahej III Industrial Estate, Bharuch, Gujarat (allocated INR 11.79 crore), the company has utilized INR 2.79 crore up to September 30, 2026, leaving an unutilized balance of INR 9.00 crore invested in fixed deposits against which an overdraft facility has been utilized.

07 · Reported developments

What changed operationally

IPO Fund Utilization Compliance

The statutory auditor and audit committee confirmed that there were no deviations or variations in the utilization of public issue proceeds as of September 30, 2026.

08 · Pressure points & risks

What is not going smoothly

Statutory Auditor Observations on Receivables and Payables

The statutory auditor drew attention to the fact that certain import payables and export receivables remained outstanding for more than six months from their respective due dates, noting potential implications under FEMA regulations.

09 · Items worth noticing

The line items that can distort a quick read

Provisions

The financial statements include provisions of negative INR 0.995 crore for the period.

10 · Cash flow & balance sheet

Profit is one thing. Cash and funding tell another part of the story.

Operating cash flow₹1.69 CrH1 FY27
Capital expenditure₹-0.51 CrH1 FY27
Cash Flow from Operations

Net cash generated from operating activities for the half year ended September 30, 2026, stood at INR 1.69 crore, following adjustments for working capital changes including an increase in trade payables of INR 5.36 crore and an increase in inventories of INR 5.08 crore.

Cash Flow from Investing and Financing

Net cash used in investing activities was INR 0.22 crore primarily for fixed assets, while net cash used in financing activities was INR 0.91 crore, leaving a net increase in cash and cash equivalents of INR 0.57 crore to close the period at INR 9.74 crore.

Capital allocation & funding

Borrowings and Credit Facilities

As of September 30, 2026, the company reported short-term borrowings of INR 18.14 crore and long-term borrowings of INR 3.33 crore.

11 · Beyond the numbers

What changed beyond the numbers

Reported update

Statutory Auditor Review

The financial results for the half year ended September 30, 2026, were subjected to a limited review by statutory auditors Abhishek Kumar & Associates, who issued an unmodified conclusion.

12 · Key Q&A

The quarter, answered directly

What does Arunaya Organics do?

Arunaya Organics Limited operates in the specialty chemicals sector, focusing on the manufacture and supply of various organic chemical compounds.

What is the clearest takeaway from Q2 FY27?

For the half year ended September 30, 2026, Arunaya Organics reported standalone revenue from operations of INR 50.24 crore and total income of INR 50.73 crore.

What drove revenue or demand?

Standalone revenue from operations reached INR 50.24 crore for the half year ended September 30, 2026, supported by other income of INR 0.49 crore to bring total income to INR 50.73 crore.

What mattered most for margins or profitability?

Cost of materials consumed formed the largest expense component at INR 42.99 crore, alongside changes in inventories of finished goods, work-in-progress, and stock-in-trade showing an inventory accretion of INR 2.50 crore.

What changed operationally beyond the headline numbers?

Out of the initial public offering proceeds allocated for setting up a new manufacturing facility at D-3/26/3, Dahej III Industrial Estate, Bharuch, Gujarat (allocated INR 11.79 crore), the company has utilized INR 2.79 crore up to September 30, 2026, leaving an unutilized balance of INR 9.00 crore invested in fixed deposits against which an overdraft facility has been utilized.

What are the main pressure points disclosed for the quarter?

The statutory auditor drew attention to the fact that certain import payables and export receivables remained outstanding for more than six months from their respective due dates, noting potential implications under FEMA regulations.

13 · Scenario calculator

Earnings sensitivity: what if growth and margins change?

Starting point

Build your own next-quarter scenario

Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.

Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.

Scenario output
Scenario revenue / income₹0 cr
Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%

The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.

14 · Next filing checkpoints

What the next disclosure can confirm or change

  1. 01

    Dahej Facility Progress: Monitor the deployment of the remaining INR 9.00 crore earmarked for the new manufacturing facility at Dahej III Industrial Estate.

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Need the concepts first?

Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.

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