Fertilisers and Chemicals Travancore (FACT) Q2 26/27 earnings summary

Executive summary

• Q2 FY27 revenue from operations was ₹1,46,373 lakh; profit after tax was ₹3,928 lakh, versus ₹2,086 lakh in Q2 FY26.

• H1 FY27 revenue was ₹2,71,713 lakh and profit after tax was a loss of ₹2,266 lakh, compared with profit of ₹2,514 lakh in H1 FY26.

• The Board approved the unaudited quarter and half-year results; the auditor issued an unmodified limited-review conclusion.

Financial highlights

• Q2 FY27 total income was ₹1,49,665 lakh, down from ₹1,68,062 lakh YoY; total expenses were ₹1,43,111 lakh versus ₹1,65,940 lakh.

• Q2 FY27 profit before tax was ₹6,554 lakh, versus ₹2,122 lakh YoY; H1 FY27 PBT was ₹104 lakh versus ₹2,830 lakh.

• H1 FY27 revenue from operations rose to ₹2,71,713 lakh from ₹2,67,207 lakh YoY; total income was ₹2,78,405 lakh versus ₹2,77,518 lakh.

• Q2 FY27 basic and diluted EPS was ₹0.61, versus ₹0.32 YoY; H1 FY27 EPS was a loss of ₹0.35, versus earnings of ₹0.39.

Outlook and guidance

• A DoF subsidy package equal to 20% of procurement prices for sulphur and sulphuric acid, subject to floor prices, is effective June 2026–March 2027; ₹6,394.54 lakh was recognized in the results.

• A proposal to repay and restructure Government of India loans, including a reduction in interest rates, is pending a final decision.