June Industries posts Rs 11.99 lakh first-half profit in 2026

June Industries Limited posted an unaudited profit of Rs 11.99 lakh for the six months ended September 30, 2026, reversing a Rs 8.69 lakh loss in the corresponding prior-year half. Total revenue reached Rs 35.32 lakh and expenses were Rs 23.33 lakh, although the September 2026 quarter itself ended with a Rs 2.46 lakh loss.

What were June Industries' first-half financial results?

June Industries reported profit before tax and profit for the period of Rs 11.99 lakh for the half year ended September 30, 2026, against a Rs 8.69 lakh loss in the corresponding prior-year half. No tax expense was reported in either half-year profit line, leaving profit before tax and profit for the period at the same Rs 11.99 lakh amount in the latest period.

Total revenue was Rs 35.32 lakh, comprising Rs 35 lakh of revenue from operations and Rs 0.32 lakh of other income. Total expenses were Rs 23.33 lakh, including Rs 21.65 lakh of other expenses and Rs 1.50 lakh of employee benefits expense, resulting in the reported Rs 11.99 lakh profit.

The shift from a Rs 8.69 lakh loss to a Rs 11.99 lakh profit represents a Rs 20.68 lakh movement between the two half years. Total comprehensive income also stood at Rs 11.99 lakh in the latest half year because the statement reported no other comprehensive income.

Why did June Industries report a September-quarter loss?

June Industries reported a Rs 2.46 lakh loss for the quarter ended September 30, 2026, following a Rs 14.46 lakh profit in the quarter ended June 30, 2026. September-quarter total revenue was Rs 15.16 lakh, made up of Rs 15 lakh in operating revenue and Rs 0.16 lakh in other income, while total expenses reached Rs 17.63 lakh.

Other expenses were Rs 16.88 lakh in the September quarter, compared with Rs 4.78 lakh in the preceding June quarter. Employee benefits expense was unchanged at Rs 0.75 lakh across the two 2026 quarters, while the June quarter included Rs 0.18 lakh of finance cost; the results table does not report finance cost for the September quarter.

The September 2026 loss was narrower than the Rs 5.68 lakh loss reported for the quarter ended September 30, 2025. However, other expenses increased by Rs 11.80 lakh year on year, from Rs 5.08 lakh to Rs 16.88 lakh, and by Rs 12.10 lakh from the June 2026 quarter.

How did June Industries' balance sheet change by September?

June Industries reported total assets of Rs 46.42 lakh as of September 30, 2026, down from Rs 61.73 lakh at March 31, 2026. Current assets fell to Rs 46.08 lakh from Rs 61.39 lakh, while non-current assets were unchanged at Rs 0.34 lakh.

Cash and cash equivalents declined to Rs 14.62 lakh at September 30 from Rs 25.04 lakh at March 31. Investments declined to Rs 10.49 lakh from Rs 35.72 lakh, while trade receivables of Rs 17.40 lakh were reported at September 30, 2026.

Total equity increased to Rs 29.87 lakh from Rs 17.88 lakh over the six months. Equity share capital remained Rs 4.7722 crore, while other equity improved to negative Rs 4.4735 crore from negative Rs 4.5934 crore; other financial liabilities declined to Rs 16.50 lakh from Rs 43.85 lakh.

What did June Industries report on cash flow and business activity?

June Industries recorded net cash used in operating activities of Rs 35.96 lakh for the half year ended September 30, 2026. The cash-flow statement showed profit before tax of Rs 11.99 lakh and operating profit before working-capital changes of Rs 11.67 lakh after Rs 0.32 lakh of interest income.

Working-capital movements included a Rs 17.40 lakh change in trade receivables, a Rs 2.21 lakh movement in other assets and a Rs 27.29 lakh change in current liabilities and other payables. Income taxes paid were Rs 0.73 lakh, compared with Rs 0.47 lakh in the year ended March 31, 2026 shown in the comparative cash-flow column.

Investing activities generated Rs 25.54 lakh in the half year, including a Rs 25.22 lakh amount described as purchase of investments and Rs 0.32 lakh of interest received. Combined cash movements reduced cash and cash equivalents by Rs 10.42 lakh, from Rs 25.04 lakh at the beginning of the year to Rs 14.62 lakh at September 30, 2026.

June Industries identifies trading of pharmaceuticals, hygiene and cleanroom products as its sole reportable segment under Indian Accounting Standard 108 on operating segments. The board approved the unaudited standalone results on November 5, 2026, after Audit Committee review, and Shah Valera & Associates LLP issued a limited-review conclusion without identifying a material misstatement.

Conclusion

June Industries returned to a first-half profit of Rs 11.99 lakh through September 2026 after a Rs 8.69 lakh loss a year earlier, supported by Rs 35.32 lakh of revenue against Rs 23.33 lakh of expenses. The period nevertheless included a Rs 2.46 lakh September-quarter loss, as other expenses rose to Rs 16.88 lakh from Rs 4.78 lakh in the preceding quarter.

The filing discloses no profit target, operating plan or date for a subsequent financial announcement. The disclosed matter to watch is whether the September-quarter expense level and Rs 35.96 lakh operating cash outflow persist, following the decline in cash and cash equivalents to Rs 14.62 lakh at September 30, 2026.