Cella Space first-half profit rises to Rs 7.91 crore by September

Cella Space Limited reported standalone profit of Rs 7.91 crore for the half year ended September 30, 2026, versus Rs 1.74 crore a year earlier, as revenue from operations reached Rs 17.37 crore from Rs 2.04 crore. The June 2026 quarter supplied Rs 16.53 crore of the six-month revenue.

What did Cella Space report for the September half year?

Cella Space reported total income of Rs 19.37 crore and profit before tax of Rs 10.53 crore for the half year ended September 30, 2026. After current tax of Rs 2.62 crore, profit for the period was Rs 7.91 crore, compared with Rs 1.74 crore in the half year ended September 30, 2025.

Basic and diluted earnings per share were Rs 3.92 for the September 2026 half year, against Rs 0.86 a year earlier. The company reported paid-up equity share capital of Rs 20.15 crore, with a face value of Rs 10 per share, in both half-year columns.

The results were unaudited standalone financial results reviewed by the Audit Committee and approved by the Board on November 11, 2026. They were prepared under Indian Accounting Standards, or Ind AS, and the independent auditor conducted a limited review rather than an audit.

How did Cella Space's revenue and earnings change year on year?

Cella Space's revenue from operations rose by Rs 15.33 crore year on year, reaching Rs 17.37 crore in the half year ended September 30, 2026 from Rs 2.04 crore in the corresponding 2025 period. Profit for the period increased by Rs 6.17 crore from Rs 1.74 crore to Rs 7.91 crore.

Total income increased to Rs 19.37 crore from Rs 4.36 crore, although other income declined to Rs 2.00 crore from Rs 2.32 crore. This means the disclosed expansion in total income came from revenue from operations rather than other income.

Total expenses rose to Rs 8.84 crore from Rs 2.62 crore, while profit before tax increased to Rs 10.53 crore from Rs 1.74 crore. Employee-benefit expense was Rs 61.18 lakh versus Rs 57.26 lakh, and finance cost fell to Rs 25.11 lakh from Rs 87.93 lakh.

Why was Cella Space's first-half performance concentrated in June?

Cella Space recorded Rs 16.53 crore of revenue from operations in the quarter ended June 30, 2026, compared with Rs 83.54 lakh in the quarter ended September 30, 2026. June therefore accounted for almost all of the Rs 17.37 crore reported for the six months ended September 30, 2026.

Profit for the period was Rs 7.29 crore in the June quarter and Rs 62.19 lakh in the September quarter. The June result followed profit before tax of Rs 9.60 crore and current tax of Rs 2.31 crore, while the September result followed profit before tax of Rs 93.23 lakh and current tax of Rs 31.04 lakh.

Total income declined from Rs 17.62 crore in June to Rs 1.75 crore in September. Expenses also decreased, to Rs 81.30 lakh from Rs 8.02 crore, but the fall in income was larger than the reduction in costs.

Direct expenses were Rs 7.11 crore in the June quarter and Rs 2.30 lakh in the September quarter. Other income was Rs 1.09 crore in June and Rs 90.99 lakh in September, exceeding the September quarter's Rs 83.54 lakh revenue from operations.

What do Cella Space's costs, cash flow and capital action show?

Cella Space's first-half direct expenses totalled Rs 7.13 crore, the largest stated expense line, followed by other expenses of Rs 84.24 lakh and employee-benefit expenses of Rs 61.18 lakh. No exceptional or extraordinary item was reported in the standalone profit-and-loss statement for the half year ended September 30, 2026.

The standalone cash-flow statement showed cash and cash equivalents of Rs 52.51 lakh at September 30, 2026, down from Rs 2.07 crore at the start of the period. It reported net cash used in operating activities of Rs 1.35 crore, net cash generated from investing activities of Rs 1.91 crore and net cash used in financing activities of Rs 2.10 crore.

Operating profit before working-capital changes was Rs 8.86 crore, while the cash-flow statement recorded a Rs 47.92 crore increase in bank balances other than cash and cash equivalents. It also recorded income-tax paid of Rs 2.62 crore and a Rs 33.27 crore decrease in other loans, advances and financial assets during the period.

On November 11, 2026, the Board approved the preference shareholder's request to redeem 12.50 lakh non-convertible redeemable preference shares with a face value of Rs 10 each, totalling Rs 1.25 crore. The filing states that the Board approved the redemption because it considered Cella Space to have sufficient divisible profit under the unaudited September 30, 2026 results.

Conclusion

Cella Space's September 2026 half-year figures show that revenue from operations rose to Rs 17.37 crore and profit reached Rs 7.91 crore, compared with Rs 2.04 crore and Rs 1.74 crore respectively a year earlier. The quarterly data also show that Rs 16.53 crore of revenue and Rs 7.29 crore of profit were recorded in June, versus Rs 83.54 lakh and Rs 62.19 lakh in September.

The disclosed next capital action is the approved Rs 1.25 crore redemption of non-convertible redeemable preference shares. Subsequent quarterly results will show whether revenue returns closer to the June-quarter level or remains closer to the September-quarter level, alongside changes in cash and bank balances after the September 30, 2026 position.