Sambandam Spinning Mills Ltd-$
Sambandam Spinning Mills Q2 FY27 Standalone Net Profit Rs. 151.36 Lakhs, Reverses Loss
RESULTS
▲ Positive Development
MEDIUM RISK
📅 Filed on BSE: 13 Nov 2026, 04:58 PM IST · BSE ID: f057e11b-80ea-4df0-87c6-39d6a0d9e4de
View Original BSE Filing (PDF)
💡
In Simple Terms
The textile company reported a profit this quarter, turning around from a loss last year, with higher sales and increasing assets.
🤖 AI Summary
- Sambandam Spinning Mills reported a standalone net profit of Rs. 151.36 Lakhs for Q2 FY27, reversing a loss of Rs. (109.61) Lakhs in Q2 FY26.
- Revenue from Operations for the quarter ended September 30, 2026, stood at Rs. 8,290.77 Lakhs, compared to Rs. 6,656.00 Lakhs in Q2 FY26.
- Standalone total assets increased to Rs. 26,877.07 Lakhs as of September 30, 2026, from Rs. 26,007.65 Lakhs as of March 31, 2026.
- The company plans to adopt the new tax regime u/s 200 of the Income Tax Act, 2025, impacting deferred tax calculations.
- Earnings per Equity Share (Basic and Diluted) were Rs. 3.55 for Q2 FY27, compared to Rs. (2.57) in Q2 FY26.
🔢 Key Numbers - exact figures from BSE filing, not rounded
Revenue from Operations (Q2 FY27)
8,290.77 Lakhs
24.56%
Profit/(Loss) for the Period (Q2 FY27)
151.36 Lakhs
Not comparable — limited prior period data.
Total Income (Q2 FY27)
8,321.14 Lakhs
24.72%
Total Assets (as of Sep 30, 2026)
26,877.07 Lakhs
Earnings per Equity Share (Q2 FY27)
3.55 Rupees
Not comparable — limited prior period data.
🏢 How This Affects the Company
The increase in Revenue from Operations to Rs. 8,290.77 Lakhs indicates a positive trend in sales for the core business of manufacturing and sale of yarn and related products.
The shift from a net loss to a net profit of Rs. 151.36 Lakhs in Q2 FY27 directly improves the company's profitability. Total assets increased by Rs. 869.42 Lakhs, strengthening the balance sheet.
The classification of certain assets as 'Held for Sale' and non-charging of depreciation on these assets suggests ongoing portfolio management. A significant increase in Capital Work in Progress to Rs. 821.08 Lakhs from Rs. 288.24 Lakhs indicates new investments in assets.
The proposed adoption of the new tax regime may lead to a recalculation of deferred tax liabilities, which is reflected in the increased Deferred Tax Liabilities (Net) to Rs. 726.59 Lakhs from Rs. 53.63 Lakhs, introducing a change in tax-related financial risk.
👥 What This Means For Shareholders
✅
Action Required
No immediate action is required from shareholders based on this financial results filing.
👤
Who Is Affected
All shareholders are affected by the improved financial performance, reflected in the return to profitability and increased earnings per share of Rs. 3.55 in Q2 FY27.
🔍
Management Signal
Management's decision to adopt the new tax regime (Section 200 of the Income Tax Act, 2025) indicates a strategic approach to optimize tax expenses and adjust accounting practices.
For information only. Not investment advice. ForgeUp is not SEBI-registered.
👁 Watch List - track these upcoming events
Q3 FY27 financial results — check if net profit and revenue growth sustain.
Update on new tax regime adoption — details on its specific impact on future earnings.
Capital expenditure progress — monitor the utilization of increased Capital Work in Progress.
MEDIUM RISK
Changes in deferred tax liabilities due to the new tax regime introduce accounting complexity and potential future financial adjustments.
💡 Investor Takeaway
Sambandam Spinning Mills reported Q2 FY27 standalone net profit of Rs. 151.36 Lakhs, a reversal from a net loss of Rs. (109.61) Lakhs in Q2 FY26. Revenue from operations increased to Rs. 8,290.77 Lakhs, up from Rs. 6,656.00 Lakhs year-over-year. Total assets grew to Rs. 26,877.07 Lakhs as of September 30, 2026.
⚖️ Strengths & Concerns
✅ Positives
- Net profit of Rs. 151.36 Lakhs in Q2 FY27 marks a turnaround from a loss of Rs. (109.61) Lakhs in the same period last year.
- Revenue from Operations increased to Rs. 8,290.77 Lakhs in Q2 FY27 from Rs. 6,656.00 Lakhs in Q2 FY26, indicating sales growth.
⚠️ Concerns
- Deferred Tax Liabilities (Net) significantly increased to Rs. 726.59 Lakhs as of September 30, 2026, from Rs. 53.63 Lakhs on March 31, 2026.
- Cash and Cash Equivalents decreased to Rs. 11.78 Lakhs as of September 30, 2026, from Rs. 18.06 Lakhs as of March 31, 2026.
📅 Company Track Record
Sambandam Spinning Mills reported Q2 FY27 net profit of Rs. 151.36 Lakhs, marking a significant reversal from the net loss recorded in the corresponding prior year period. Past filings context indicates a prior Q2 FY27 net profit of Rs. 151.36 Lakhs, reversing previous year loss.
Based on publicly available historical data. For context only.
❓ Frequently Asked Questions
What was Sambandam Spinning Mills' standalone net profit for Q2 FY27?
Sambandam Spinning Mills reported a standalone net profit of Rs. 151.36 Lakhs for the quarter ended September 30, 2026 (Q2 FY27).
How did Sambandam Spinning Mills' revenue from operations change in Q2 FY27 compared to the previous year?
Revenue from operations for Q2 FY27 increased to Rs. 8,290.77 Lakhs, up from Rs. 6,656.00 Lakhs in Q2 FY26.
What is the total asset value of Sambandam Spinning Mills as of September 30, 2026?
The total standalone assets of Sambandam Spinning Mills stood at Rs. 26,877.07 Lakhs as of September 30, 2026.
What was the Earnings per Equity Share for Sambandam Spinning Mills in Q2 FY27?
The Basic and Diluted Earnings per Equity Share for Q2 FY27 was Rs. 3.55.
Questions based on this BSE filing only. For information purposes.