Repono Limited posts Rs 2.0477 crore half-year net profit

Repono Limited reported unaudited consolidated profit after tax of Rs 2.0477 crore on revenue from operations of Rs 35.4162 crore for the period ended September 30, 2026. Profit before tax was Rs 3.464 crore and basic and diluted earnings per share were Rs 1.99. The board approved the results on November 13, 2026.

What did Repono report for the half-year ended September 30, 2026?

Repono reported total income of Rs 35.8954 crore for the period ended September 30, 2026, comprising revenue from operations of Rs 35.4162 crore and other income of Rs 47.92 lakh. Total expenses were Rs 32.4315 crore, resulting in profit before tax of Rs 3.464 crore and profit after tax from continuing operations of Rs 2.0477 crore.

The results are consolidated and unaudited, while the comparative column covers the audited year ended March 31, 2026 rather than a prior half-year. Repono reported total income of Rs 66.4532 crore, profit before tax of Rs 9.1683 crore and profit after tax of Rs 6.5782 crore for that full year. The filing does not disclose a comparable prior-year half-year, preventing a like-for-like half-year growth calculation.

Which expenses shaped Repono's half-year profitability?

Repono's largest reported half-year cost was employee benefits expense of Rs 14.2115 crore, followed by cost of revenue of Rs 13.6871 crore. Other expenses were Rs 2.594 crore, while depreciation and amortisation was Rs 1.1016 crore. Finance costs were Rs 44.16 lakh, purchases of stock-in-trade were Rs 29.89 lakh and the reported change in inventories was Rs 9.68 lakh.

For the year ended March 31, 2026, employee benefits expense was Rs 25.1895 crore and cost of revenue was Rs 23.796 crore. Other expenses were Rs 5.5199 crore, while depreciation and amortisation was Rs 99.76 lakh. The half-year depreciation charge exceeded the full-year comparative amount, although the filing gives no explanation for that movement.

Repono's Rs 3.464 crore pre-tax profit was the difference between total income of Rs 35.8954 crore and expenses of Rs 32.4315 crore. Current tax expense was Rs 1.571 crore and deferred tax was a credit of Rs 15.47 lakh, producing the reported Rs 2.0477 crore profit. The statement identifies no exceptional or extraordinary item for the September 2026 period.

What were Repono's earnings per share and tax charges?

Repono reported basic and diluted earnings per equity share of Rs 1.99 for the period ended September 30, 2026, against Rs 7.06 for the year ended March 31, 2026. Each equity share has a face value of Rs 10, and the company said earnings per share are calculated on weighted-average share capital.

Repono reported no profit or loss from discontinuing operations in the half-year statement. The Rs 1.571 crore current tax charge was partly offset by the Rs 15.47 lakh deferred-tax credit. In the March 2026 full-year comparative period, current tax was Rs 2.4395 crore, prior-period current tax was Rs 12.02 lakh and deferred tax was Rs 3.04 lakh.

The financial statements were prepared under Accounting Standards prescribed under Section 133 of the Companies Act, 2013, according to the November 13, 2026 filing. Repono also said companies listed on the small and medium enterprise exchange are exempt from compulsory adoption of Indian Accounting Standards, known as Ind AS, under the cited Ministry of Corporate Affairs notification.

How did Repono's balance sheet and cash flow change?

Repono's consolidated total assets were Rs 72.9755 crore at September 30, 2026, compared with Rs 60.8891 crore at March 31, 2026. Capital work in progress increased to Rs 23.7941 crore from Rs 3.789 crore, while property, plant and equipment declined to Rs 12.1903 crore from Rs 13.1925 crore. Trade receivables rose to Rs 16.2526 crore from Rs 15.3827 crore.

Cash and cash equivalents were Rs 10.03 lakh at September 30, 2026, down from Rs 12.62 lakh at March 31, 2026. The consolidated cash-flow statement reported net operating cash inflow of Rs 4.5064 crore and investing cash outflow of Rs 10.5255 crore for the period. It listed capital expenditure on fixed assets, including capital advances, of Rs 20.058 crore and investment in share capital of Rs 66.47 lakh.

Short-term borrowings rose to Rs 15.0457 crore at September 30, 2026 from Rs 8.7037 crore at March 31, 2026. Trade payables increased to Rs 2.8932 crore from Rs 1.9029 crore, other current liabilities rose to Rs 3.4816 crore from Rs 2.279 crore, and short-term provisions increased to Rs 4.0497 crore from Rs 2.4946 crore. Share capital was unchanged at Rs 10.2792 crore and reserves and surplus rose to Rs 36.3553 crore from Rs 34.3076 crore.

How had Repono used its IPO proceeds by September 2026?

Repono disclosed Rs 18.56465 crore of expenditure from projected initial public offering, or IPO, utilisation of Rs 26.68032 crore by September 30, 2026. The remaining Rs 8.11567 crore was held in bank fixed deposits. The utilisation certificate stated that use of the funds followed the offer-document objects and that there had been no deviations or variations.

Of Rs 7.241 crore allocated to forklifts, hand pallet trolleys and reach stackers, Rs 2.468 crore had been expensed and Rs 4.773 crore was held in fixed deposits. Repono had expensed Rs 9.07265 crore of the Rs 10.11432 crore allocated to working-capital requirements, with Rs 1.04167 crore held in fixed deposits. It had also expensed the full Rs 6.67 crore allocated to general corporate purposes.

Repono recorded Rs 35.40 lakh of expenditure on warehouse-management software development from an allocation of Rs 1.0502 crore, leaving Rs 69.62 lakh in fixed deposits. No expenditure was recorded against the Rs 1.6048 crore allocation for a warehouse packing system, which remained in fixed deposits at September 30, 2026. These allocations identify the disclosed uses yet to be spent.

Conclusion

Repono's September 2026 half-year statement reports Rs 35.4162 crore of revenue from operations, Rs 3.464 crore of profit before tax and Rs 2.0477 crore of profit after tax. The balance sheet expanded by Rs 12.0864 crore from March 31, 2026, with capital work in progress reaching Rs 23.7941 crore and short-term borrowings rising to Rs 15.0457 crore.

Next, readers can watch the deployment of Rs 8.11567 crore of IPO proceeds held in fixed deposits, particularly Rs 1.6048 crore for the warehouse packing system and Rs 69.62 lakh for warehouse-management software. Repono's filing also records board approval of the unaudited results on November 13, 2026 and no investor complaints received or pending on that date.