Purple United Sales posts Rs 8.08 crore half-year profit

Purple United Sales Limited reported profit after tax of Rs 8.08 crore for the half year ended September 30, 2026, compared with Rs 5.05 crore a year earlier, while revenue from operations rose to Rs 121.66 crore from Rs 60.18 crore. The board approved the unaudited standalone results on November 6, 2026.

What did Purple United Sales report for the September 2026 half year?

Purple United Sales reported Rs 8.08 crore in profit after tax for the half year ended September 30, 2026, up Rs 3.03 crore from Rs 5.05 crore in the corresponding half year ended September 2025. Profit before tax was Rs 10.10 crore in the latest half year, compared with Rs 6.51 crore in the prior-year period.

Total income reached Rs 122.60 crore in the September 2026 half year, comprising Rs 121.66 crore of revenue from operations and Rs 0.95 crore of other income. The results were prepared under Accounting Standard 25, Interim Financial Reporting, rather than Indian Accounting Standards, or Ind AS, because the filing says SME-platform companies are exempt from mandatory Ind AS adoption under the cited Ministry of Corporate Affairs notification.

Earnings per equity share were Rs 8.42 for the half year ended September 2026, against Rs 6.29 in the corresponding September 2025 half year. The filing presents this as a half-year figure and does not state that the earnings-per-share number is annualised.

How did revenue change at Purple United Sales?

Purple United Sales generated Rs 121.66 crore of revenue from operations for the half year ended September 2026, an increase of Rs 61.48 crore from Rs 60.18 crore a year earlier. Based on the two reported periods, revenue was more than twice the corresponding prior-year half-year level.

Other income was Rs 0.95 crore in the latest half year, taking total income to Rs 122.60 crore. Purple United Sales states that it trades lifestyle products and operates within India, with a single business and geographical segment under Accounting Standard 17, Segment Reporting.

The single-segment disclosure means the results do not break out revenue, profit, assets or costs by product category, region or channel for September 2026. The company also says corresponding prior half-year and annual figures were regrouped or reclassified where necessary to make them comparable with the current-period figures, without giving a separate restatement amount.

What shaped Purple United Sales' September-half profit?

Purple United Sales recorded Rs 10.10 crore of profit before tax and Rs 8.08 crore of profit after tax in the September 2026 half year. The Rs 2.02 crore difference between those figures reflects the tax charge reported in the income statement, which includes current-tax and deferred-tax lines.

The statement identifies purchases of traded goods, changes in inventories, employee benefits expense, other expenses, depreciation and amortisation, and finance costs as expense categories. It does not provide a narrative explanation of which cost line drove the change from Rs 6.51 crore in profit before tax in September 2025 to Rs 10.10 crore in September 2026.

Profit after tax increased by Rs 3.03 crore year on year, while profit before tax increased by Rs 3.59 crore over the same two half-year periods. Purple United Sales also stated that there were no exceptional or extraordinary items in the reporting periods, so the filing does not identify a separately disclosed exceptional gain or charge in the latest result.

What capital and funding changes did Purple United Sales disclose?

Purple United Sales allotted 7,81,750 preferential equity shares on October 8, 2026, at Rs 360 per share, raising Rs 28.14 crore in full. The company says the allotment followed shareholder approval at the September 15, 2026 annual general meeting and in-principle approval from the National Stock Exchange of India dated September 28, 2026.

The preferential share issue increased paid-up share capital by Rs 78.18 lakh and securities premium by Rs 27.36 crore. The shares were allotted to non-promoter or public-category allottees, rank equally with existing shares for dividend and voting rights, and carry the lock-in requirements prescribed by the Securities and Exchange Board of India regulations.

Purple United Sales also allotted 5,28,500 convertible warrants on October 8, 2026 at Rs 360 each to promoter and non-promoter entities. It received Rs 4.76 crore, representing 25% of the issue price, while Rs 14.27 crore is payable if holders exercise their option; each warrant can convert into one Rs 10 face-value equity share within 18 months from allotment.

Separately, the board approved the issue of non-convertible debentures of up to Rs 25 crore through one or more private-placement tranches on November 6, 2026. The announcement does not specify the interest rate, maturity, security, timing, final amount or intended use for any debentures issued under that approval.

How were the results and IPO proceeds reviewed?

Purple United Sales' audit committee reviewed and its board approved the unaudited standalone results on November 6, 2026. NGMKS & Associates conducted a limited review under Standard on Review Engagement 2410 and said nothing had come to its attention that suggested the statement failed to meet applicable accounting standards or disclosure requirements.

The auditor stated that a limited review provides less assurance than an audit and that it did not express an audit opinion on the September 2026 half-year results. The review covered the standalone financial results submitted under Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015.

Purple United Sales received Rs 32.81 crore in gross fresh-issue proceeds from its December 18, 2024 initial public offering, with Rs 28.93 crore in net proceeds after issue-related expenses. In an October 30, 2026 certificate covering April 1, 2026 to September 30, 2026, the auditor reported no deviation from the stated objects of those IPO proceeds.

The certificate says nothing came to the auditor's attention indicating that the IPO-utilisation statement disagreed with the books, records or prospectus. Purple United Sales also reported no investor complaints during the period under review.

Conclusion

Purple United Sales' September 2026 half-year filing reports a rise in profit after tax to Rs 8.08 crore from Rs 5.05 crore as revenue from operations increased by Rs 61.48 crore to Rs 121.66 crore. The company remains a single India-based lifestyle-products trading segment, reported no exceptional or extraordinary items, and received a limited-review conclusion rather than an audit opinion.

The next disclosed matters to watch are whether holders exercise the 5,28,500 warrants during their 18-month conversion window, the terms and amount of any non-convertible debentures issued from the Rs 25 crore approval, and future updates on the Rs 28.93 crore of net IPO proceeds. The October 30, 2026 certificate reported no deviation from IPO objects through September 30, 2026.