Share Samadhan Limited H1 FY27 Profit Rises to ₹3.03 Crore

Share Samadhan Limited reported standalone net profit of ₹3.03 crore for the half year ended September 30, 2026, up 733% from ₹0.36 crore a year earlier, as total income rose to ₹7.53 crore and total expenses remained at ₹3.48 crore.

What did Share Samadhan Limited report for H1 FY27?

Share Samadhan Limited reported a sharp increase in standalone profit and income for H1 FY27. Standalone net profit rose to ₹3.03 crore from ₹0.36 crore in the corresponding half year of FY26, while total income increased to ₹7.53 crore from ₹4.17 crore.

The company said net sales for the six-month period stood at ₹6.19 crore, with other income contributing ₹1.35 crore. Total expenses were ₹3.48 crore, comprising employee benefit expenses of ₹2.01 crore and other expenses of ₹1.28 crore. The reported combination of higher operating revenue, increased other income and relatively contained expenses supported the expansion in profit.

The Board of Directors approved the unaudited standalone and consolidated financial results on November 12, 2026. The submission also included the limited review report of the statutory auditor for the half year ended September 30, 2026.

How did consolidated results compare with standalone performance?

Share Samadhan reported consolidated net profit of ₹2.43 crore and consolidated total income of ₹6.52 crore for H1 FY27. Consolidated profit was ₹0.32 crore in the corresponding period of the previous year, according to the disclosed financial information.

The difference between standalone and consolidated figures reflects the inclusion of group-level results. The company separately reported standalone profit of ₹3.03 crore, making it important for investors to distinguish between the two sets of financial statements when assessing earnings and income growth.

For the September quarter, the company reported revenue of ₹6.19 crore, total income of ₹6.52 crore and net profit of ₹2.43 crore in the available quarterly disclosure. The H1 filing, however, remains the primary basis for the company’s half-year financial update and the board’s approval.

What do the cash flow and working capital figures show?

Share Samadhan's cash flow data shows that higher accounting profit was not matched by positive operating cash generation during the period. Cash flow from operating activities was negative ₹3.18 crore for H1 FY27 despite the standalone net profit of ₹3.03 crore.

The company attributed this gap to working-capital movements. Trade receivables increased by ₹2.34 crore during the half year, while short-term loans and advances rose by ₹3.88 crore. These movements indicate that a larger amount of funds was tied up in receivables and advances at the reporting date.

Cash and cash equivalents stood at ₹8.75 crore as of September 30, 2026, compared with ₹10.84 crore at the beginning of the financial year. Trade receivables were ₹7.75 crore, while short-term loans and advances were ₹17.94 crore. Shareholders' funds rose to ₹43.16 crore on a standalone basis.

How has Share Samadhan used its IPO and warrant proceeds?

Share Samadhan stated that there was no deviation or variation from the stated objects for IPO and preferential warrant proceeds. The board reviewed the statement covering the use of these funds along with the financial results.

The company had raised ₹24.06 crore through its IPO for technology investment, unidentified acquisitions, working-capital requirements and general corporate purposes. Of this amount, ₹3.56 crore remained unutilised as of September 30, 2026 for unidentified acquisitions.

The preferential issue of warrants raised ₹5.85 crore. Of the warrant proceeds, ₹4.82 crore remained unutilised at the end of the period. The company disclosed that ₹0.54 crore was deployed in Nyaya Mitra Limited during H1 FY27.

What does the H1 FY27 performance mean for investors?

The H1 FY27 results show a substantial improvement in Share Samadhan's reported standalone profitability, with profit increasing faster than total income. Earnings per share rose to ₹2.47 from ₹0.30, while total expenses of ₹3.48 crore remained below total income of ₹7.53 crore.

At the same time, the negative operating cash flow and the rise in receivables and short-term advances are material factors in evaluating the quality of earnings. The financial statements show that working-capital requirements absorbed cash during the half year even as reported profit increased.

The limited review report accompanied the unaudited results, and the available disclosure states that the auditor issued an unmodified opinion. No share-price movement, management earnings guidance or future profit target was disclosed in the provided results update.

Conclusion

Share Samadhan Limited's H1 FY27 filing reported a strong rise in standalone income and net profit, with profit reaching ₹3.03 crore and total income reaching ₹7.53 crore. Consolidated profit was ₹2.43 crore, while the company also reported a stronger standalone equity base of ₹43.16 crore at the September 2026 reporting date.

The next areas to watch are the conversion of receivables and advances into operating cash, the utilisation of ₹3.56 crore of remaining IPO proceeds and ₹4.82 crore of remaining warrant proceeds, and subsequent disclosures on investments including Nyaya Mitra Limited.