Ambika Cotton Mills (AMBIKCO) Q2 25/26 earnings summary

Executive summary

• Unaudited financial results for the quarter and half year ended 30 September 2025 were reviewed and approved by the Board on 8 November 2025.

• The independent auditor's review found no material misstatements in the financial statements.

Financial highlights

• Revenue from operations for Q2 FY26 was ₹19,964 lakhs, up from ₹19,198 lakhs in Q1 FY26 and ₹20,703 lakhs in Q2 FY25.

• Net profit for Q2 FY26 was ₹1,594 lakhs, nearly flat compared to ₹1,592 lakhs in Q1 FY26 and up from ₹1,407 lakhs in Q2 FY25.

• Basic and diluted EPS for Q2 FY26 stood at ₹27.85, compared to ₹27.81 in Q1 FY26 and ₹24.58 in Q2 FY25.

• Total comprehensive income for H1 FY26 was ₹3,186 lakhs, compared to ₹3,560 lakhs in H1 FY25.

Key financial ratios and metrics

• Gross margin improved due to lower cost of materials consumed and inventory changes.

• Operating profit before tax for H1 FY26 was ₹4,292 lakhs, down from ₹4,979 lakhs in H1 FY25.

• Reserves (excluding revaluation reserve) as of 30 September 2025 were ₹89,833 lakhs.