Goyal Aluminiums LimitedQ1 FY27 Results & Financial Update
Goyal Aluminiums Limited: Q1 FY27 consolidated results and company financials – revenue ₹19.50 Cr, PAT ₹0.92 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Goyal Aluminiums price & chart
Quarter overview
Quarterly earnings analysis
During the first quarter of fiscal 2027 (ended June 30, 2026), Goyal Aluminiums posted total consolidated revenue from operations of INR 19.50 crore, accompanied by other income of INR 0.02 crore, bringing total consolidated income to INR 19.52 crore.
Total consolidated expenses for the quarter stood at INR 19.08 crore, driven primarily by purchases of stock-in-trade amounting to INR 14.94 crore and inventory adjustments of INR 3.19 crore, reflecting active management of goods inventory.
Profit before tax (PBT) before exceptional items reached INR 0.43 crore for the quarter, with no exceptional items reported during the period under review.
The company reported a consolidated net profit after tax (PAT) of INR 0.92 crore for Q1 FY27, which includes a substantial positive contribution of INR 0.49 crore representing the company's share of net profit from its associate entity, Wroley E India Private Limited.
Basic and diluted earnings per share (EPS) for the quarter stood at INR 0.06 (not annualised), based on a paid-up equity share capital of INR 14.27 crore with a face value of INR 1 per share.
Statutory auditors V.N. Purohit & Co. conducted a limited review of the financial statements and issued an unmodified review report on both standalone and consolidated results for the quarter.
Profit after tax was ₹0.92 Cr for the reported quarter. EPS was ₹0.06 for the reported quarter.
01 · Business model
What does Goyal Aluminiums do?
Goyal Aluminiums Limited (formerly known as Advitiya Trade India Limited) operates primarily in the trading of aluminum hardware and allied products. The company manages its operations under a single operating segment as per Ind AS 108 standards.
The company's commercial model centers around wholesale procurement and distribution of aluminum goods, servicing diverse hardware requirements across its operating footprint.
Strategic investments form an integral part of the business structure, notably including holdings in associate entities such as Wroley E India Private Limited, which contributes to the consolidated financial results through share of profits.
02 · Historical context
What shaped the business before this quarter
Previously operated and recognized under the name Advitiya Trade India Limited before transitioning to Goyal Aluminiums Limited.
Established a structured associate relationship with Wroley E India Private Limited, contributing periodic share of profit/loss to the consolidated P&L statements.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹19.50 Cr |
| Total income | ₹19.52 Cr |
| Profit before tax | ₹0.43 Cr |
| Profit after tax | ₹0.92 Cr |
| EPS | ₹0.06 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 4.7% 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 2.2% 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 ₹0.02 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
Revenue from operations of INR 19.50 crore was generated almost entirely through the trading of aluminum hardware and allied products.
Minor support from other income added INR 0.0168 crore to the total consolidated top line.
What drove margins
Purchases of stock-in-trade constituted the single largest cost element at INR 14.94 crore for the quarter.
Changes in inventories of finished goods, stock-in-trade, and work-in-progress provided a positive cost offset of INR 3.19 crore.
Employee benefits expense was controlled at INR 0.09 crore, while finance costs stood at INR 0.15 crore for the quarter.
Depreciation and amortization expense remained modest at INR 0.04 crore, alongside other expenses of INR 0.19 crore.
05 · Strategy & new businesses
How the company is trying to change its growth mix
Consolidated results incorporate the strategic financial performance of associate entity Wroley E India Private Limited, reflecting diversification into allied electric vehicle or manufacturing segments via equity holding.
06 · Reported developments
What changed operationally
The consolidated net profit received a strong boost from the associate entity Wroley E India Private Limited, contributing INR 0.49 crore (INR 48.99 lakhs) to the quarter's bottom line.
Statutory auditors issued an unmodified limited review report on both standalone and consolidated financial statements for the quarter ended June 30, 2026.
07 · Beyond the numbers
What changed beyond the numbers
Registered Office and Corporate Details
Operations are managed from the registered office located in Paharganj, New Delhi, under the corporate identity bearing CIN L74999DL2017PLC314879.
08 · Key Q&A
The quarter, answered directly
What does Goyal Aluminiums do?
Goyal Aluminiums Limited (formerly known as Advitiya Trade India Limited) operates primarily in the trading of aluminum hardware and allied products. The company manages its operations under a single operating segment as per Ind AS 108 standards.
What is the clearest takeaway from Q1 FY27?
During the first quarter of fiscal 2027 (ended June 30, 2026), Goyal Aluminiums posted total consolidated revenue from operations of INR 19.50 crore, accompanied by other income of INR 0.02 crore, bringing total consolidated income to INR 19.52 crore.
What drove revenue or demand?
Revenue from operations of INR 19.50 crore was generated almost entirely through the trading of aluminum hardware and allied products.
What mattered most for margins or profitability?
Purchases of stock-in-trade constituted the single largest cost element at INR 14.94 crore for the quarter.
What changed operationally beyond the headline numbers?
Consolidated results incorporate the strategic financial performance of associate entity Wroley E India Private Limited, reflecting diversification into allied electric vehicle or manufacturing segments via equity holding.
What should the next disclosure help confirm?
Monitor future quarterly contributions from associate entity Wroley E India Private Limited to evaluate ongoing consolidated earnings support.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Associate Performance Tracking: Monitor future quarterly contributions from associate entity Wroley E India Private Limited to evaluate ongoing consolidated earnings support.
- 02
Inventory and Purchase Management: Track the quarterly progression of stock purchases and inventory adjustments against operational revenue growth.
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