Acme Universal Safezone 9 swings to Rs 7.02 crore profit

Acme Universal Safezone 9 Limited reported a Rs 7.02 crore profit for the half year ended September 30, 2026, compared with a Rs 7.55 crore loss a year earlier. Revenue from operations increased 16% to Rs 119.93 crore, while the comparable half-year's Rs 11.21 crore prior-period expense did not recur.

How did Acme Universal Safezone 9 return to profit?

Acme Universal Safezone 9 returned to profit as its profit before tax rose to Rs 9.31 crore in the September 2026 half year from a pre-tax loss of Rs 6.60 crore in the September 2025 half year. The earlier period included Rs 11.21 crore of prior-period expenses, while the September 2026 statement shows no such charge. After Rs 2.29 crore of total tax expense, the company reported Rs 7.02 crore of profit.

The result also improved before prior-period items. Profit before exceptional and extraordinary items, tax and prior-period items was Rs 9.31 crore, compared with Rs 4.61 crore a year earlier. The statement records no exceptional or extraordinary items for either half year, meaning the change in the prior-period expense was a material difference between the two reported pre-tax outcomes.

Basic and diluted earnings per equity share were Rs 5.00 in the September 2026 half year, compared with negative Rs 16.15 in the prior-year period. The stated face value of each equity share was Rs 100. The audit committee reviewed, and the board approved, the unaudited results on October 30, 2026.

What drove Acme Universal Safezone 9 revenue growth?

Acme Universal Safezone 9 increased revenue from operations by Rs 16.62 crore to Rs 119.93 crore in the half year ended September 30, 2026, from Rs 103.31 crore a year earlier. The increase equals approximately 16% based on the reported amounts. Other income rose to Rs 2.81 crore from Rs 1.99 crore, taking total income to Rs 122.74 crore from Rs 105.30 crore.

Revenue also exceeded the Rs 100.69 crore reported for the half year ended March 31, 2026. Total income rose from Rs 103.84 crore in that preceding half year to Rs 122.74 crore in the September 2026 half year. The filing says Acme Universal Safezone 9 has no more than one reportable segment under Accounting Standard 17 issued by the Institute of Chartered Accountants of India, so it does not provide a business-line revenue split.

For the year ended March 31, 2026, Acme Universal Safezone 9 reported revenue from operations of Rs 204.00 crore and total income of Rs 209.14 crore. The September 2026 half-year revenue was therefore above half of the prior full-year revenue. The filing does not disclose a revenue target, earnings guidance or forecast for the current financial year.

Which costs and inventory changes affected Acme Universal Safezone 9 profit?

Acme Universal Safezone 9's total expenses increased by Rs 12.74 crore to Rs 113.43 crore, less than the Rs 16.62 crore increase in revenue from operations. Cost of materials consumed rose to Rs 87.21 crore from Rs 73.01 crore, employee benefit expenses increased to Rs 17.03 crore from Rs 15.58 crore, and finance costs rose to Rs 1.76 crore from Rs 1.51 crore.

The change in inventories of finished goods and work-in-progress was negative Rs 4.06 crore, compared with negative Rs 0.25 crore in the September 2025 half year. As presented in the profit-and-loss account, the larger negative inventory-change line reduced total expenses in the latest period. Depreciation and amortisation rose to Rs 4.78 crore from Rs 4.31 crore, while other expenses increased to Rs 6.70 crore from Rs 6.52 crore.

Against the immediately preceding half year ended March 31, 2026, materials consumed increased from Rs 73.77 crore to Rs 87.21 crore and employee benefit expenses rose from Rs 15.48 crore to Rs 17.03 crore. The inventory-change line moved from negative Rs 1.96 crore to negative Rs 4.06 crore. Profit before tax increased from Rs 3.09 crore in the March 2026 half year to Rs 9.31 crore in the September 2026 half year.

What changed in Acme Universal Safezone 9's balance sheet and cash flows?

Acme Universal Safezone 9 reported total assets of Rs 166.83 crore at September 30, 2026, compared with Rs 146.72 crore at March 31, 2026. Inventories increased to Rs 42.42 crore from Rs 35.23 crore and trade receivables rose to Rs 35.78 crore from Rs 28.80 crore. Property, plant and equipment increased to Rs 63.91 crore from Rs 62.78 crore.

Total equity and liabilities were also Rs 166.83 crore at September 30, 2026, compared with Rs 146.72 crore six months earlier. Reserves and surplus rose to Rs 45.75 crore from Rs 38.74 crore, while long-term borrowings increased to Rs 15.77 crore from Rs 13.84 crore. Short-term borrowings declined to Rs 40.22 crore from Rs 44.21 crore, although trade payables to micro enterprises and small enterprises increased to Rs 13.45 crore from Rs 11.26 crore.

The cash-flow statement reports Rs 9.26 crore of net cash generated from operating activities for the period ended September 30, 2026. It reports Rs 6.04 crore used in investing activities, including Rs 6.71 crore spent on property, plant and equipment, intangible assets and capital work-in-progress. Net cash used in financing activities was Rs 3.82 crore, while cash and bank balances under the statement's cash-flow definition were Rs 29.26 lakh at period end.

Conclusion

Acme Universal Safezone 9's September 2026 half-year result combined 16% revenue growth with a larger negative inventory-change line and the absence of the Rs 11.21 crore prior-period expense recorded a year earlier. Those reported movements took profit before tax to Rs 9.31 crore and net profit to Rs 7.02 crore, reversing the Rs 7.55 crore loss in the corresponding 2025 half year.

The next results will show whether revenue and profit remain above the March 2026 half-year levels while inventories of Rs 42.42 crore and receivables of Rs 35.78 crore are managed. The filing discloses no financial target or operating outlook beyond the board's October 30, 2026 approval of the unaudited September-half results.