Atul (500027) Q2 26/27 earnings summary

Executive summary

• H1 FY27 consolidated revenue rose to ₹3,724.99 cr from ₹3,029.85 cr YoY; net profit increased to ₹412.64 cr from ₹314.73 cr. Q2 revenue grew, but consolidated net profit declined YoY.

• Board approved a share buyback of up to ₹90 cr at no more than ₹7,500 per share, and a five-year statutory auditor appointment starting after the 2027 AGM, subject to shareholder approval.

Financial highlights

• Consolidated Q2 revenue was ₹1,877.04 cr vs ₹1,551.85 cr YoY; net profit was ₹158.71 cr vs ₹182.37 cr. H1 revenue was ₹3,724.99 cr vs ₹3,029.85 cr; net profit was ₹412.64 cr vs ₹314.73 cr.

• Consolidated Q2 PBT was ₹214.38 cr vs ₹231.28 cr YoY; H1 PBT was ₹561.21 cr vs ₹408.31 cr.

• Standalone Q2 revenue was ₹1,623.46 cr vs ₹1,409.52 cr YoY; net profit was ₹141.44 cr vs ₹172.31 cr. H1 revenue was ₹3,212.06 cr vs ₹2,714.08 cr; net profit was ₹342.47 cr vs ₹270.05 cr.

Segment performance

• Q2 segment revenue: Life Science Chemicals ₹427.27 cr, Performance and Other Chemicals ₹1,503.94 cr, and Others ₹18.90 cr; consolidated revenue after inter-segment eliminations was ₹1,877.04 cr.

• H1 segment results: Life Science Chemicals ₹162.46 cr vs ₹169.34 cr YoY; Performance and Other Chemicals ₹367.66 cr vs ₹203.84 cr; Others ₹6.16 cr vs ₹8.82 cr.