Saumya Consultants posts Rs 3.37 crore operating outflow

Saumya Consultants Limited reported a Rs 3.37 crore cash outflow from operating activities for the half year ended 30 September 2026 despite profit before tax of Rs 14.82 crore, as working-capital movements reduced Rs 7.85 crore of pre-working-capital operating cash flow to negative Rs 3.66 crore before taxes paid.

Why did Saumya Consultants report an operating cash outflow?

Saumya Consultants reported a Rs 3.37 crore operating cash outflow because working-capital movements of Rs 11.50 crore outweighed Rs 7.85 crore of cash flow from operating activities before those movements. The cash-flow statement starts with profit before tax of Rs 14.82 crore and includes non-cash or non-operating adjustments, including Rs 6.52 crore related to investments in mutual funds measured at fair value through profit or loss.

The largest disclosed working-capital use was a Rs 9.00 crore increase in inventories for the half year ended 30 September 2026. Other listed outflows included a Rs 1.28 crore increase in current tax assets, a Rs 99.66 lakh increase in other financial assets, a Rs 16.51 lakh increase in trade receivables, a Rs 8.82 lakh decrease in other financial liabilities and a Rs 2 lakh increase in loans.

A Rs 2.32 lakh decrease in other non-financial assets partly offset those cash uses. After the adjustments, cash generated from operations was negative Rs 3.66 crore, and Rs 29.30 lakh of taxes paid resulted in the reported Rs 3.37 crore net cash outflow from operating activities.

How did Saumya Consultants' profit and cash flow change year on year?

Saumya Consultants moved to a Rs 14.82 crore profit before tax in the half year ended 30 September 2026 from a Rs 6.26 crore pre-tax loss in the corresponding prior half year. Operating cash flow remained negative, but the outflow narrowed by Rs 5.11 crore to Rs 3.37 crore from Rs 8.48 crore.

The current-period outflow therefore occurred alongside a pre-tax profit, while the previous-period outflow occurred alongside a pre-tax loss. The difference reflects the timing effects of balance-sheet movements disclosed in the cash-flow statement, particularly the Rs 9.00 crore inventory increase in the 2026 half year.

Saumya Consultants reported profit after tax of Rs 13.72 crore for the six months ended 30 September 2026, compared with Rs 7.83 crore in the corresponding prior half year. The filing does not provide management guidance on when the inventory, tax-asset or other-financial-asset movements may reverse into operating cash inflows.

Which items changed Saumya Consultants' cash balance?

Saumya Consultants generated a Rs 3.66 crore net cash inflow from investing activities and had a Rs 11.04 lakh financing cash outflow in the half year ended 30 September 2026. The investing inflow comprised a Rs 3.58 crore decrease in investments and Rs 8.09 lakh of dividends received.

The Rs 11.04 lakh financing outflow reflected a decrease in borrowings. The cash-flow statement shows no change in share capital during the period, while the balance-sheet statement reports equity share capital of Rs 6.91 crore at both 30 September 2026 and 31 March 2026.

The Rs 3.37 crore operating outflow, Rs 3.66 crore investing inflow and Rs 11.04 lakh financing outflow together produced a Rs 18.46 lakh increase in cash and cash equivalents. Closing cash and cash equivalents were Rs 58.89 lakh at 30 September 2026, compared with an opening balance of Rs 40.43 lakh.

In the corresponding prior half year, net cash and cash equivalents declined by Rs 9.98 lakh to Rs 40.42 lakh. The contrast with the Rs 18.46 lakh increase in the current half year reflects the lower operating outflow and the investing cash inflow, despite the Rs 11.04 lakh reduction in borrowings.

What do Saumya Consultants' half-year results show?

Saumya Consultants reported total income of Rs 28.10 crore and profit before tax of Rs 14.82 crore for the half year ended 30 September 2026. Its income lines included a Rs 6.52 crore net gain on fair-value changes, Rs 20.65 crore of sale of shares and Rs 8.09 lakh of dividends received.

The financial-results statement reported purchases of stock in trade of Rs 20.69 crore and a Rs 9.00 crore increase in stock in trade for the six-month period. That stock movement corresponds with the Rs 9.00 crore inventory cash use in the cash-flow statement, linking the largest operating cash outflow to the inventory balance.

Saumya Consultants reported profit after tax of Rs 13.72 crore, after a tax expense of Rs 1.10 crore, for the half year to 30 September 2026. The company said it has no more than one reportable segment, so the filing does not divide income, profit or operating cash flow among business lines.

The absence of segment disclosure means the Rs 28.10 crore total income and Rs 3.37 crore operating cash outflow cannot be assigned to separate activities from this announcement. The company’s filing presents unaudited standalone financial results rather than consolidated results for the quarter and half year ended 30 September 2026.

How were Saumya Consultants' results reviewed and approved?

Saumya Consultants said its audit committee reviewed, and its board subsequently approved, the unaudited standalone results on 13 November 2026. The approval covered the quarter and half year ended 30 September 2026, including the cash-flow statement that reported the Rs 3.37 crore operating outflow.

ALPS & CO., Chartered Accountants, conducted a limited review under Indian Accounting Standard 34, Interim Financial Reporting, of the September 2026 interim results. The auditor stated that a review provides less assurance than an audit, that it had not performed an audit and that its conclusion was not modified.

The 13 November 2026 filing was addressed to BSE Ltd and The Calcutta Stock Exchange Ltd under scrip code 539218 and scrip ID SAUMYA. Saumya Consultants also said it was making arrangements to publish an abstract of the results in newspapers shortly.

Conclusion

Saumya Consultants reported a Rs 14.82 crore first-half pre-tax profit but a Rs 3.37 crore operating cash outflow because a Rs 9.00 crore inventory build and other working-capital uses more than absorbed Rs 7.85 crore of cash flow before those movements. The operating outflow was nevertheless lower than the Rs 8.48 crore outflow in the corresponding prior half year.

The next disclosed development is the planned newspaper publication of the results abstract following the 13 November 2026 board approval. Subsequent filings may show whether the Rs 9.00 crore inventory increase, Rs 1.28 crore rise in current tax assets and Rs 99.66 lakh increase in other financial assets change in later reporting periods.