Jagan Lamps Limited posts Q2 FY27 profit of ₹0.93 crore

Jagan Lamps Limited reported a net profit of ₹0.93 crore for the quarter ended September 30, 2026, on total income of ₹14.47 crore, as its Board approved un-audited Q2 FY27 and half-year financial results. The half-year net profit stood at ₹1.99 crore, following approval recommended by the Audit Committee.

What did Jagan Lamps Limited approve for Q2 FY27?

Jagan Lamps Limited approved its un-audited standalone financial results for the quarter and half-year ended September 30, 2026, at a Board meeting held on November 14, 2026. The approval followed the recommendation of the company’s Audit Committee.

The Board also took on record the Limited Review Report issued by statutory auditor M/s KAS G & CO., Chartered Accountants, in relation to the un-audited results. The company said the approved set included the required declarations and disclosures, including an Integrated Filing (Financial) for the quarter and half-year.

The announcement is a formal financial update for the second quarter of FY27. It gives shareholders the company’s reported income, expenses, profit before tax and profit after tax for both the three-month period and the first six months of the financial year.

What were Jagan Lamps’ Q2 FY27 financial results?

Jagan Lamps reported total income of ₹14.47 crore for Q2 FY27, while total expenses were ₹13.23 crore. Profit before tax for the quarter was ₹1.24 crore, and tax expense was ₹0.34 crore.

After tax, the company recorded profit for the period of ₹0.93 crore. Total comprehensive income was also ₹0.93 crore, indicating that the reported comprehensive income for the quarter was the same as the stated profit for the period.

The results show that expenses represented most of quarterly income, leaving a profit before tax of ₹1.24 crore. The reported tax expense reduced this amount to the final profit after tax of ₹0.93 crore. The filing does not provide a detailed product-wise or segment-wise income breakdown in the supplied information.

How did the first half of FY27 perform for Jagan Lamps?

Jagan Lamps recorded total income of ₹27.48 crore for the half-year ended September 30, 2026. Its total expenses for the six-month period were ₹24.81 crore, resulting in profit before tax of ₹2.67 crore.

Tax expense for H1 FY27 was ₹0.73 crore. Profit after tax and total comprehensive income for the half-year were both ₹1.99 crore. The first-half figures combine the June and September 2026 quarters and provide the broader context for the Q2 outcome.

The reported half-year income was more than double the company’s Q2 income because it covers two quarters. Similarly, half-year profit after tax includes the Q1 FY27 profit after tax of ₹1.06 crore previously disclosed by the company and the Q2 FY27 profit of ₹0.93 crore.

How does Q2 FY27 compare with Jagan Lamps’ first-quarter results?

Jagan Lamps’ Q2 FY27 total income of ₹14.47 crore was higher than the ₹13.01 crore reported in Q1 FY27. This represents an increase of about 11.2% from the immediately preceding quarter based on the reported standalone figures.

However, Q2 FY27 profit after tax of ₹0.93 crore was lower than the ₹1.06 crore reported in Q1 FY27. The difference was about ₹0.13 crore, or roughly 12.3%, while Q2 profit before tax was ₹1.24 crore compared with ₹1.43 crore in Q1.

For Q1 FY27, Jagan Lamps had reported total expenses of ₹11.58 crore and earnings per share of ₹1.45, basic and diluted. The supplied Q2 FY27 information does not state earnings per share, so a direct EPS comparison cannot be made from the available disclosure.

Why do these results matter to investors and the company?

Jagan Lamps’ Q2 filing matters because it updates investors on the company’s operating income and profitability midway through FY27. The reported numbers show ₹27.48 crore of income and ₹1.99 crore of profit after tax for the first half of the year.

The company had earlier held its 34th annual general meeting on September 30, 2026, where shareholders adopted the audited financial statements for FY26. The Q2 FY27 release is therefore the next reported financial update after the first-quarter results and the annual meeting.

The Board’s approval, Audit Committee recommendation and statutory auditor’s limited review are the formal governance steps accompanying the quarterly disclosure. No share-price movement, dividend decision, management guidance or outlook was provided in the supplied announcement, so these matters cannot be assessed from this filing.

Conclusion

Jagan Lamps closed Q2 FY27 with ₹14.47 crore in total income and ₹0.93 crore in profit after tax, while its first-half profit reached ₹1.99 crore. The September-quarter result followed a higher-income quarter but a lower reported profit after tax than in Q1 FY27.

Investors will next look for Jagan Lamps’ subsequent financial disclosure, including any update on income, costs, margins and earnings per share. The supplied announcement does not disclose a forward target, dividend proposal or specific operational plan beyond the approved Q2 and half-year results.