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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.
SEPC Ltd

SEPC Ltd Q2 FY27 Consolidated Net Loss at Rs. (5,854.02) Lakhs

RESULTS ▼ Concern Flagged HIGH RISK
📅 Filed on BSE: 11 Nov 2026, 07:39 PM IST  ·  BSE ID: b2ed77f4-e6ad-4381-8bdd-26e07ad0c6e7
View Original BSE Filing (PDF)
💡
In Simple Terms
The company reported a significant consolidated loss for the quarter, and auditors raised concerns about specific asset valuations.
🤖 AI Summary
  • SEPC Ltd reported a consolidated net loss after tax of Rs. (5,854.02) Lakhs for the quarter ended September 30, 2026 (Q2 FY27).
  • Consolidated Total Income from Operations was Rs. 23,202.05 Lakhs for Q2 FY27, down from Rs. 25,102.48 Lakhs in Q2 FY26.
  • Basic Earnings per Share (EPS) for Q2 FY27 consolidated results stood at Rs. (0.30), compared to Rs. 0.04 in Q2 FY26.
  • Auditors issued a qualified review report regarding deferred tax assets of Rs. 9,163.42 Lakhs and overdue contract and trade receivables totaling Rs. 14,882.90 Lakhs.
  • The Board of Directors approved the unaudited standalone and consolidated financial results for Q2 FY27 and the half-year ended September 30, 2026.
🔢 Key Numbers - exact figures from BSE filing, not rounded
Consolidated Total Income from Operations
23,202.05 Lakhs
Consolidated Net Loss for the period after tax
(5,854.02) Lakhs
Consolidated Basic EPS
(0.30) Rs
Deferred Tax Asset concern amount
9,163.42 Lakhs
Overdue Contract Assets concern amount
9,037.98 Lakhs
Overdue Trade Receivables concern amount
5,844.92 Lakhs
🏢 How This Affects the Company
💰
Financial Impact
The company recorded a consolidated net loss of Rs. (5,854.02) Lakhs in Q2 FY27 and a half-year consolidated net loss of Rs. (6,959.11) Lakhs. The auditor's qualified conclusion indicates potential adjustments to Deferred Tax Assets and the carrying value of Non-Current Contract Assets and Non-Current Trade Receivables.
⚠️
Risk Impact
The auditor's qualified review report highlights risks related to the recoverability of Rs. 9,163.42 Lakhs in Deferred Tax Assets and Rs. 14,882.90 Lakhs in overdue contract and trade receivables. This suggests uncertainty regarding asset valuations and future profitability.
👥 What This Means For Shareholders
✅
Action Required
No immediate action is required from shareholders based on this filing.
👤
Who Is Affected
Shareholders are affected by the reported consolidated net loss for the period and the auditor's qualified opinion on specific asset values, which indicates financial uncertainties.
🔍
Management Signal
The Board's approval of the results, despite the auditor's qualified review, indicates adherence to disclosure regulations and acknowledgment of the reported financial position.

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

👁 Watch List - track these upcoming events
Q3 FY27 results — monitor for trends in income and profitability.
Auditor's report in subsequent filings — check if qualified opinions are resolved.
Management commentary on recoverability of outstanding receivables.
HIGH RISK Qualified audit report on significant deferred tax assets and overdue receivables indicates material financial uncertainties.
💡 Investor Takeaway
SEPC Ltd reported a consolidated net loss after tax of Rs. (5,854.02) Lakhs for Q2 FY27, a significant decrease from Rs. 829.82 Lakhs profit in Q2 FY26. The auditor's qualified review report specifically cited concerns over Rs. 9,163.42 Lakhs in Deferred Tax Assets and Rs. 14,882.90 Lakhs in overdue receivables.
⚖️ Strengths & Concerns

⚠️ Concerns

  • Consolidated net loss after tax for Q2 FY27 was Rs. (5,854.02) Lakhs, a decline from a profit of Rs. 829.82 Lakhs in Q2 FY26.
  • Auditors raised concerns on Deferred Tax Assets of Rs. 9,163.42 Lakhs and overdue contract assets of Rs. 9,037.98 Lakhs, impacting asset valuations.
📅 Company Track Record
SEPC Ltd reported a consolidated net loss of Rs. (5,854.02) Lakhs in Q2 FY27, following a consolidated net loss of Rs. (1,105.09) Lakhs in Q1 FY27 (June 30, 2026) and a consolidated net loss of Rs. (5,854.02) Lakhs in Q2 FY27 with a qualified audit report as per a prior filing on November 11, 2026.

Based on publicly available historical data. For context only.

❓ Frequently Asked Questions
What was SEPC Ltd's consolidated net profit/loss in Q2 FY27?
SEPC Ltd reported a consolidated net loss after tax of Rs. (5,854.02) Lakhs for the quarter ended September 30, 2026 (Q2 FY27).
What was SEPC Ltd's consolidated Total Income from Operations in Q2 FY27?
The consolidated Total Income from Operations for SEPC Ltd in Q2 FY27 was Rs. 23,202.05 Lakhs.
What were the auditor's specific concerns in the review report for Q2 FY27?
The auditors expressed a qualified conclusion regarding Deferred Tax Assets of Rs. 9,163.42 Lakhs and recoverability of overdue Non-Current Contract Assets and Non-Current Trade Receivables totalling Rs. 14,882.90 Lakhs.
How does SEPC Ltd's Q2 FY27 consolidated net loss compare to the previous year?
SEPC Ltd's consolidated net loss of Rs. (5,854.02) Lakhs in Q2 FY27 compares to a consolidated net profit of Rs. 829.82 Lakhs in the corresponding Q2 FY26 period.

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

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⚠️ 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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