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.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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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
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.
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%.
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.
Total expenses for the period aggregated to INR 48.05 crore, dominated by the cost of materials consumed amounting to INR 42.99 crore.
Finance costs stood at INR 0.79 crore, whereas depreciation and amortisation expenses were contained at INR 0.097 crore.
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
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
| Metric | Q2 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 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.
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.
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
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
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.
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
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
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
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
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
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.
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.
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
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
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Scenario output
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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
- 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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Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.