Acme Universal Safezone 9 Reports ₹7.02 Crore H1 Profit

Acme Universal Safezone 9 Limited reported a ₹7.02 crore net profit for H1 FY27, compared with a ₹7.55 crore loss a year earlier, while revenue from operations increased 16.09% to ₹119.93 crore. The result is the industrial safety footwear maker's first half-year financial performance after its October 2026 listing on the BSE SME platform.

What did Acme Universal Safezone 9 report for H1 FY27?

Acme Universal Safezone 9 reported revenue from operations of ₹119.93 crore for the half year ended September 30, 2026, against ₹103.31 crore in H1 FY26. EBITDA rose 54.62% year-on-year to ₹13.05 crore from ₹8.44 crore, outpacing revenue growth and lifting the EBITDA margin to 10.88% from 8.17%.

The company recorded profit after tax of ₹7.02 crore, reversing a loss of ₹7.55 crore in the corresponding previous period. Earnings per share were ₹5.00, compared with a loss per share of ₹16.15 in H1 FY26. The reported profit was aided by a one-time expense reversal, which is relevant when comparing the sharp year-on-year turnaround.

How did the results filing and listing unfold?

Acme Universal Safezone 9's board considered and approved the unaudited standalone financial results for the half year ended September 30, 2026, at its October 30, 2026 meeting. The meeting began at 4:00 pm and concluded at 5:15 pm. The audit committee reviewed the results before board approval, and Ramanand & Associates issued a limited review report under the SEBI listing regulations.

The company subsequently submitted its investor presentation for the period to BSE under Regulation 30 of the SEBI Listing Regulations. The presentation is also available through the company's website. The filing followed the company's BSE SME listing on October 6, 2026, after completion of its ₹35.93 crore initial public offering.

The detailed financial statement showed other income of ₹2.81 crore, taking total income to ₹122.74 crore for H1 FY27. Total expenses stood at ₹113.43 crore, profit before tax was ₹9.31 crore, and tax expense was ₹2.29 crore. These figures reconcile with the ₹7.02 crore profit for the period.

What drove the improvement in operating performance?

Acme Universal Safezone 9's EBITDA growth exceeded revenue growth, reflected in the 271-basis-point expansion in EBITDA margin. The company reported a gross margin of 30.67% for H1 FY27. Its profitability improvement also includes the impact of the one-time expense reversal disclosed with the financial results, so the reported PAT change should be viewed alongside that item.

Exports were another reported operating measure. Export sales were ₹10 crore in H1 FY27, equal to around two-thirds of the ₹16 crore export sales achieved during all of FY26. The company has identified export growth, new product development for international markets and capacity expansion as parts of its operating plan.

Managing Director Nitin Tiwari said the first post-listing results reflected progress across the business, including exports. The company did not disclose a quarterly revenue split in the supplied filing details, and the reported numbers relate to the six months ended September 30, 2026.

How will Acme Universal Safezone 9 use its IPO proceeds?

Acme Universal Safezone 9 has said it intends to deploy IPO proceeds towards capital expansion, a captive solar power plant, incremental working capital and acquisitions in the sector. The ₹35.93 crore IPO was completed before the October 6 BSE SME listing. The stated uses link the fundraise to both manufacturing capacity and operating requirements.

The presentation also refers to double-digit growth targeted for FY27, although it does not provide a specific revenue or profit target. Capacity addition may support production needs, while a captive solar plant is intended as a planned infrastructure investment. Acquisitions remain a stated use of residual funds rather than a disclosed transaction.

For investors, the H1 results provide an initial listed-company reference point for the use of capital and operating execution. The source does not provide a share-price movement, analyst estimates or revised financial guidance. As a result, the disclosed financial performance and the progress of the stated projects are the available measures for assessing subsequent updates.

Conclusion

Acme Universal Safezone 9 moved from a ₹7.55 crore loss in H1 FY26 to a ₹7.02 crore profit in H1 FY27, supported by 16.09% revenue growth and a 271-basis-point improvement in EBITDA margin. The result marks the company's first reported half-year performance after listing, although the disclosed one-time expense reversal also contributed to the profit comparison.

The next points to watch are the company's execution of capacity expansion, captive solar power plans, working-capital deployment and export strategy. Acme Universal Safezone 9 has targeted double-digit growth in FY27, but has not disclosed a specific financial target or announced any acquisition under its planned use of IPO proceeds.