Roni Households posts Rs 1.20 crore standalone H1 loss

Roni Households Limited reported a standalone net loss of Rs 1.20 crore for the half year ended September 30, 2026, compared with a Rs 1.97 lakh profit a year earlier, as changes in inventories became a Rs 1.61 crore expense. Revenue from operations increased to Rs 1.01 crore from Rs 96.91 lakh, but total expenses reached Rs 2.70 crore.

What caused Roni Households’ H1 standalone loss?

Roni Households’ September 2026 half-year loss followed a shift in its inventory line: changes in inventories of finished goods, work-in-progress and stock-in-trade were an expense of Rs 1.61 crore, against income of Rs 26.98 lakh in the half year ended September 30, 2025. The movement was the largest individual change among the reported expense lines.

The company recorded a pre-tax loss of Rs 1.57 crore, compared with a pre-tax profit of Rs 81,000 a year earlier. Current tax expense was Rs 2.40 lakh and deferred-tax assets were Rs 39.25 lakh, resulting in the reported Rs 1.20 crore net loss. Basic and diluted earnings per share were both negative Rs 1.05, compared with positive Rs 0.02 in the year-earlier half.

The latest result was also lower than the immediately preceding half year ended March 31, 2026, when Roni Households reported a net loss of Rs 51.58 lakh. Changes in inventories were an expense of Rs 1.17 crore in that preceding half, while total income was Rs 2.26 crore, compared with Rs 1.13 crore in the September 2026 half.

How did Roni Households’ income and expenses change year on year?

Roni Households increased revenue from operations to Rs 1.01 crore in the September 2026 half from Rs 96.91 lakh in the corresponding 2025 half. Other income, however, declined to Rs 11.55 lakh from Rs 58.53 lakh, leaving total income at Rs 1.13 crore versus Rs 1.55 crore a year earlier.

Total expenses rose to Rs 2.70 crore from Rs 1.55 crore. Purchases of stock-in-trade declined to Rs 53.73 lakh from Rs 1.25 crore, but this reduction did not offset the inventory movement. Cost of materials consumed increased to Rs 16.89 lakh from Rs 13.55 lakh, while other expenses rose to Rs 10.54 lakh from Rs 2.55 lakh.

Some reported costs were lower than a year earlier. Depreciation and amortisation fell to Rs 21.10 lakh from Rs 29.87 lakh, and finance costs declined to Rs 5.32 lakh from Rs 9.41 lakh. Employee benefit expense was unchanged at Rs 1.20 lakh, but the overall expense increase exceeded the Rs 4.37 lakh increase in revenue from operations.

What changed in Roni Households’ standalone balance sheet?

Roni Households’ standalone shareholders’ funds declined to Rs 14.59 crore at September 30, 2026 from Rs 15.79 crore at March 31, 2026. Share capital remained Rs 11.49 crore, while reserves and surplus decreased to Rs 3.10 crore from Rs 4.30 crore, broadly corresponding with the reported half-year loss.

Inventories fell to Rs 5.30 crore from Rs 6.91 crore over the six months. Trade receivables decreased to Rs 4.16 crore from Rs 4.33 crore, while cash and cash equivalents fell to Rs 51.18 lakh from Rs 71.60 lakh. Short-term loans and advances increased to Rs 1.32 crore from Rs 1.20 crore, and other current assets declined to Rs 90.27 lakh from Rs 1.45 crore.

Borrowings were lower at the September balance-sheet date. Long-term borrowings declined to Rs 84.55 lakh from Rs 1.39 crore, while short-term borrowings decreased to Rs 98.59 lakh from Rs 1.20 crore. Total current liabilities fell to Rs 1.54 crore from Rs 2.61 crore, including other current liabilities of Rs 83,000 compared with Rs 50.47 lakh at March 31, 2026.

What does Roni Households’ cash flow statement show?

Roni Households generated Rs 21.06 lakh of net cash from operating activities in the half year ended September 30, 2026, despite the Rs 1.57 crore pre-tax loss. The cash-flow statement records a Rs 1.61 crore decrease in inventories as a working-capital inflow, alongside a Rs 38.19 lakh decrease in trade payables and a Rs 12.11 lakh increase in short-term loans and advances.

Investing activities generated Rs 39.58 lakh, including Rs 28.03 lakh from the change in non-current investments and Rs 11.55 lakh from profit on sale of investments. Financing activities used Rs 81.06 lakh, comprising Rs 54.70 lakh of long-term borrowing repayment, Rs 21.04 lakh of short-term borrowing repayment and Rs 5.32 lakh of finance cost.

The net result was a Rs 20.42 lakh fall in cash and cash equivalents, to Rs 51.18 lakh at September 30, 2026 from Rs 71.60 lakh at the start of the period. The board approved the unaudited standalone results on November 14, 2026, after audit committee review. The statutory auditor’s limited-review report dated November 14, 2026 said nothing had come to its attention to indicate that required disclosures under Regulation 33 had not been made.

Conclusion

Roni Households moved from a Rs 1.97 lakh standalone profit in the September 2025 half year to a Rs 1.20 crore loss in the September 2026 half, even as operating revenue increased to Rs 1.01 crore. The reported inventory-change expense of Rs 1.61 crore, reduced other income and total expenses of Rs 2.70 crore outweighed lower finance costs and lower purchases of stock-in-trade.

The disclosed balance sheet shows lower inventories, borrowings and current liabilities, while operating cash flow was Rs 21.06 lakh and cash closed at Rs 51.18 lakh. Investors will need to watch for clarification of the Rs 10 difference between total standalone assets of Rs 16.97 crore and total equity and liabilities of Rs 16.97 crore displayed in the September 30, 2026 balance sheet.