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📋 Filing Types Available on ForgeUp Filings Sourced from BSE corporate announcements (equity segment). Companies covered are BSE-listed and most are also listed on NSE. We show only material filings.
Financial Results Orders Dividend Buyback Merger / Acquisition Board Meeting Outcome Fundraise (QIP / Rights / FPO) Regulatory / Court Order Credit Rating Change Promoter Pledge Update Management Change Joint Venture / MOU Delisting Bonus Shares Stock Split
Data sourced from BSE India corporate announcements. More categories will be added over time.
Gem Aromatics Ltd

Gem Aromatics Q2 FY27 Standalone Profit Rs. 89.03 million, Half-Year Profit Rs. 161.55 million

RESULTS ◆ Monitor Closely MEDIUM RISK
📅 Filed on BSE: 31 Oct 2026, 06:28 PM IST  ·  BSE ID: a9dfb9b6-5ac7-4c74-aef2-8c5549c27d86
View Original BSE Filing (PDF)
💡
In Simple Terms
Gem Aromatics reported its financial results for the last quarter and half-year, showing its income and expenses.
🤖 AI Summary
  • Gem Aromatics Ltd reported standalone profit of Rs. 89.03 million for the quarter ended September 30, 2026.
  • Standalone revenue from operations for the quarter stood at Rs. 923.80 million, a 6.12% decline YoY.
  • Half-year standalone profit reached Rs. 161.55 million, an increase of 51.97% compared to the prior half-year.
  • The Board approved unaudited standalone and consolidated financial results for the period.
  • Company changed inventory valuation from Weighted Average Cost to FIFO, effective April 1, 2026, applied prospectively.
🔢 Key Numbers — exact figures from BSE filing, not rounded
Standalone Revenue from Operations (Q2 FY27)
923.80 Rs million
-6.12%
Standalone Profit for the Period (Q2 FY27)
89.03 Rs million
116.56%
Standalone Revenue from Operations (Half-Year FY27)
1,753.66 Rs million
0.33%
Standalone Profit for the Period (Half-Year FY27)
161.55 Rs million
51.97%
Basic Earnings per Equity Share (Half-Year FY27)
3.09 Rs
39.82%
🏢 How This Affects the Company
📈
Business Impact
The decline in quarterly revenue from operations compared to the prior year reflects a change in sales performance for the period.
💰
Financial Impact
The half-year standalone profit increase to Rs. 161.55 million indicates improved profitability for the six-month period. The change in inventory valuation policy impacts reported inventory values and cost of materials consumed prospectively.
⚙️
Operational Impact
The accounting policy change for inventories from Weighted Average Cost to FIFO suggests a shift in how operational costs are tracked and reported. Retrospective application was deemed impracticable due to manufacturing complexity.
⚠️
Risk Impact
The prospective application of the inventory accounting policy change limits comparability with prior periods, which could affect financial trend analysis.
👥 What This Means For Shareholders
✅
Action Required
No action required from shareholders based on this financial results filing.
👤
Who Is Affected
All shareholders are affected as these results provide an update on the company's financial performance. Earnings per equity share (basic) for the half-year increased to Rs. 3.09.
🔍
Management Signal
The prospective application of the inventory accounting policy change signals management's view on the impracticability of retrospective adjustment given manufacturing complexities.

For information only. Not investment advice. ForgeUp is not SEBI-registered.

👁 Watch List — track these upcoming events
Q3 FY27 financial results — observe revenue and profit trends post inventory policy change.
Consolidated financial performance — compare with standalone results for overall group health.
Management commentary on the impact of inventory policy change on future reporting.
MEDIUM RISK Change in accounting policy limits direct comparability with prior periods, increasing analysis complexity.
💡 Investor Takeaway
Gem Aromatics Ltd reported Q2 FY27 standalone profit of Rs. 89.03 million, with half-year profit increasing to Rs. 161.55 million from Rs. 106.31 million YoY. Quarterly revenue from operations declined 6.12% to Rs. 923.80 million. The company also changed its inventory valuation policy to FIFO prospectively from April 1, 2026.
⚖️ Strengths & Concerns

✅ Positives

  • Half-year standalone profit for September 30, 2026, increased to Rs. 161.55 million from Rs. 106.31 million YoY, a 51.97% rise.
  • Total standalone equity increased to Rs. 4,919.19 million as of September 30, 2026, from Rs. 4,757.08 million as of March 31, 2026.

⚠️ Concerns

  • Standalone revenue from operations for the quarter ended September 30, 2026, decreased by 6.12% YoY to Rs. 923.80 million from Rs. 983.99 million.
  • Cost of materials consumed for the quarter ended September 30, 2026, decreased by 25.42% YoY to Rs. 746.84 million from Rs. 1,001.44 million.
📅 Company Track Record
Previous filing on October 31, 2026, for the same period highlighted consolidated revenue up 16.2% YoY to Rs 104.0 Cr and consolidated PAT at Rs (7.0) Cr, indicating a difference in standalone vs. consolidated performance.

Based on publicly available historical data. For context only.

❓ Frequently Asked Questions
What was Gem Aromatics Ltd's standalone profit for the quarter ended September 30, 2026?
Gem Aromatics Ltd's standalone profit for the quarter ended September 30, 2026, was Rs. 89.03 million.
What was Gem Aromatics Ltd's standalone revenue from operations for the quarter ended September 30, 2026?
The standalone revenue from operations for Gem Aromatics Ltd for the quarter ended September 30, 2026, was Rs. 923.80 million.
How did Gem Aromatics Ltd's half-year standalone profit change compared to the previous year?
Gem Aromatics Ltd's half-year standalone profit for the period ended September 30, 2026, increased to Rs. 161.55 million from Rs. 106.31 million in the prior half-year.
What accounting policy change did Gem Aromatics Ltd implement during the year?
Gem Aromatics Ltd changed its accounting policy for valuation of inventories from the Weighted Average Cost method to the First-In, First-Out (FIFO) method, effective April 1, 2026.

Questions based on this BSE filing only. For information purposes.

⚠️ For Information Only — Not Investment Advice
ForgeUp Filings provides AI-generated summaries of public BSE exchange announcements (equity segment) for informational purposes only. Nothing here constitutes investment advice or a recommendation to buy, sell, or hold any security. ForgeUp is not a SEBI-registered investment advisor. All financial numbers are sourced directly from BSE filings and shown as-is. Past data is historical only. Please consult a qualified financial advisor before making investment decisions. Data sourced from BSE India public disclosures.
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