Paushak LimitedQ2 FY27 Results & Financial Update
Paushak Limited: Q2 FY27 standalone results and company financials – revenue ₹89.32 Cr, PAT ₹13.51 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 Paushak 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
Paushak Limited recorded standalone revenue from operations of INR 89.32 crore for the second quarter of fiscal year 2027, accompanied by total income of INR 91.35 crore.
Profit before tax for Q2 FY27 stood at INR 18.60 crore, while net profit after tax reached INR 13.51 crore, resulting in a basic earnings per share of INR 5.48.
Sequential comparison shows an expansion in top-line metrics compared to the preceding quarter ended June 30, 2026, where revenue stood at INR 83.55 crore and total income at INR 86.69 crore.
Despite the growth in revenue, bottom-line profitability experienced a modest sequential contraction, with profit after tax declining from INR 15.10 crore in Q1 FY27, influenced by cost variations and tax provisions.
Finance costs for the quarter were recorded at INR 1.35 crore, and depreciation and amortisation charges amounted to INR 8.44 crore, reflecting ongoing asset maintenance and capital deployment.
Tax expense for the period settled at INR 5.08 crore, representing an increase from the previous quarter's tax outgo of INR 3.91 crore and contributing to the moderated net earnings sequence.
01 · Business model
What does Paushak do?
Paushak Limited operates as a specialized chemical manufacturer, focusing on phosgene-based intermediates and specialty chemical products used across diverse end-industries including pharmaceuticals, agrochemicals, and performance materials.
The company leverages phosgenation technology to supply complex chemical derivatives and intermediates, serving both domestic and international institutional clients from its manufacturing facilities in India.
Its business model relies on advanced process chemistry, safety compliance standards required for handling hazardous intermediates, and long-standing customer qualifications in regulated global markets.
02 · Financial snapshot
Current quarter vs the available comparable
| Metric | Q2 FY27 | Previous quarter |
|---|---|---|
| Revenue from operations | ₹89.32 Cr | ₹83.55 Cr |
| Total income | ₹91.35 Cr | ₹86.69 Cr |
| Profit before tax | ₹18.60 Cr | ₹19.02 Cr |
| Profit after tax | ₹13.51 Cr | ₹15.10 Cr |
| EPS | ₹5.48 | ₹6.13 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 15.1% 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 20.8% 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 ₹2.03 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.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations increased sequentially to INR 89.32 crore in Q2 FY27 from INR 83.55 crore in Q1 FY27, reflecting higher business activity.
Total income reached INR 91.35 crore, supported by INR 2.03 crore in other income alongside core operational sales.
The company reported interest income of INR 1.62 crore during the quarter, contributing to non-operating financial inflows.
What drove margins
Tax outgo rose to INR 5.08 crore in Q2 FY27 compared to INR 3.91 crore in the previous quarter, exerting downward pressure on net profit margins.
Depreciation remained steady at INR 8.44 crore and finance costs stood at INR 1.35 crore, maintaining consistent fixed operational overheads.
Other income moderated to INR 2.03 crore down from INR 3.15 crore in Q1 FY27, altering the non-operating contribution to profitability.
04 · Reported developments
What changed operationally
Standalone revenue from operations improved by approximately 6.9% sequentially to INR 89.32 crore in Q2 FY27 from INR 83.55 crore in Q1 FY27.
05 · Pressure points & risks
What is not going smoothly
Net profit after tax declined by about 10.5% sequentially to INR 13.51 crore, weighed down by higher tax outlays and reduced other income.
06 · Items worth noticing
The line items that can distort a quick read
The company reported provisions amounting to INR 1.12 crore for the quarter.
07 · Previous-quarter changes
What changed since the previous quarter
Revenue grew from INR 83.55 crore in Q1 FY27 to INR 89.32 crore in Q2 FY27.
PAT compressed from INR 15.10 crore in Q1 FY27 to INR 13.51 crore in Q2 FY27 due to increased tax provisioning and lower other income.
08 · Key Q&A
The quarter, answered directly
What does Paushak do?
Paushak Limited operates as a specialized chemical manufacturer, focusing on phosgene-based intermediates and specialty chemical products used across diverse end-industries including pharmaceuticals, agrochemicals, and performance materials.
What is the clearest takeaway from Q2 FY27?
Paushak Limited recorded standalone revenue from operations of INR 89.32 crore for the second quarter of fiscal year 2027, accompanied by total income of INR 91.35 crore.
What drove revenue or demand?
Revenue from operations increased sequentially to INR 89.32 crore in Q2 FY27 from INR 83.55 crore in Q1 FY27, reflecting higher business activity.
What mattered most for margins or profitability?
Tax outgo rose to INR 5.08 crore in Q2 FY27 compared to INR 3.91 crore in the previous quarter, exerting downward pressure on net profit margins.
What are the main pressure points disclosed for the quarter?
Net profit after tax declined by about 10.5% sequentially to INR 13.51 crore, weighed down by higher tax outlays and reduced other income.
What should the next disclosure help confirm?
Monitor subsequent quarterly filings to track whether revenue growth translates into improved net profitability margins.
09 · 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.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Operational Margin Stability: Monitor subsequent quarterly filings to track whether revenue growth translates into improved net profitability margins.
- 02
Tax and Other Income Trends: Watch the normalisation of tax expense rates and non-operating income streams in upcoming periods.
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Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.