Sunil Healthcare Q2 standalone profit falls 76% year on year

Sunil Healthcare Limited reported standalone profit after tax of Rs 19.26 lakh for the second quarter (Q2) of financial year (FY) 2026-27 ended 30 September 2026, down 76% from Rs 78.90 lakh a year earlier, as total income from operations declined 14% to Rs 20.4075 crore. The unaudited results were approved on 13 November 2026.

Why did Sunil Healthcare's Q2 standalone profit fall?

Sunil Healthcare's standalone profit after tax fell alongside lower operating income, although the filing does not identify a specific operational cause. Profit after tax was Rs 19.26 lakh in the quarter ended 30 September 2026, compared with Rs 78.90 lakh in the quarter ended 30 September 2025, a decrease of Rs 59.64 lakh.

Profit before tax also declined from Rs 1.0958 crore in Q2 FY2025-26 to Rs 25.39 lakh in Q2 FY2026-27. Total income from operations declined by Rs 3.3203 crore year on year, from Rs 23.7278 crore to Rs 20.4075 crore, while Sunil Healthcare reported that its primary business is the sale of capsules.

Sunil Healthcare said Indian Accounting Standard 108, which covers operating-segment disclosures, does not apply because the business falls within a single primary segment. The results extract therefore does not provide capsule sales volumes, pricing, customer data, input costs or a revenue split that could explain the Rs 3.3203 crore year-on-year income reduction.

How did Sunil Healthcare perform against the June quarter?

Sunil Healthcare's Q2 standalone income increased from the June 2026 quarter, but profit after tax decreased. Total income from operations rose by Rs 1.1939 crore from Rs 19.2135 crore in the quarter ended 30 June 2026 to Rs 20.4075 crore in the September quarter.

Standalone profit after tax moved in the opposite direction, falling from Rs 51.06 lakh in Q1 FY2026-27 to Rs 19.26 lakh in Q2 FY2026-27. Profit before tax was Rs 25.39 lakh in the September quarter, compared with Rs 24.83 lakh in the June quarter, leaving a different relationship between pre-tax and post-tax profit in the two periods.

Standalone total comprehensive income was Rs 5.05 lakh in Q2 FY2026-27, compared with Rs 3.1976 crore in Q1 FY2026-27 and Rs 66.18 lakh in Q2 FY2025-26. This measure includes post-tax profit and other comprehensive income after tax, so it is not the same as the Rs 19.26 lakh September-quarter profit-after-tax figure.

What do Sunil Healthcare's half-year results show?

Sunil Healthcare's standalone income and profit both declined in the half year ended 30 September 2026. Profit after tax was Rs 70.32 lakh, compared with Rs 1.0752 crore in the corresponding six months of FY2025-26, a reduction of Rs 37.20 lakh.

Standalone total income from operations was Rs 39.621 crore in the first half, down Rs 6.983 crore from Rs 46.604 crore in the prior-year half. Profit before tax fell from Rs 1.5059 crore in the half year ended 30 September 2025 to Rs 50.22 lakh in the latest half year.

The half-year result combines a Rs 51.06 lakh post-tax profit in the June quarter and Rs 19.26 lakh in the September quarter. The reported Rs 70.32 lakh first-half profit was therefore below the Rs 1.0752 crore earned in the corresponding FY2025-26 period, despite the Rs 1.1939 crore sequential increase in Q2 operating income.

How did Sunil Healthcare's consolidated results compare?

Sunil Healthcare's consolidated Q2 profit also declined year on year, while consolidated income was Rs 57,000 above the standalone figure. Consolidated profit after tax was Rs 23.79 lakh, down from Rs 99.69 lakh in Q2 FY2025-26, and total income from operations fell from Rs 23.9382 crore to Rs 20.4132 crore.

Consolidated profit before tax was Rs 29.92 lakh in Q2 FY2026-27, compared with Rs 1.3037 crore a year earlier. The filing does not describe the entities, transactions or operations that produced the Rs 57,000 gap between consolidated operating income of Rs 20.4132 crore and standalone operating income of Rs 20.4075 crore.

Sequentially, consolidated operating income rose from Rs 19.2135 crore in Q1 FY2026-27 to Rs 20.4132 crore in Q2. Consolidated profit after tax declined from Rs 46.31 lakh to Rs 23.79 lakh, while first-half consolidated profit after tax fell from Rs 1.9047 crore in FY2025-26 to Rs 70.10 lakh in FY2026-27.

What did Sunil Healthcare report on tax and earnings per share?

Sunil Healthcare reported standalone basic and diluted earnings per share of Rs 0.19 for Q2 FY2026-27, compared with Rs 0.77 in Q2 FY2025-26 and Rs 0.50 in Q1 FY2026-27. Paid-up equity share capital was unchanged at Rs 10.2548 crore across the reported standalone quarterly and half-year periods, with a face value of Rs 10 per share.

Sunil Healthcare said it had elected an option permitted under Section 200 of the Income Tax Act, 2025, as stated in the filing. It also said it had remeasured deferred-tax assets and liabilities in the previous quarter, including deferred tax related to the fair valuation gain on leasehold land, with the full impact recognised in that previous quarter.

The tax disclosure is relevant to the difference between the June and September results. In Q1 FY2026-27, standalone profit after tax of Rs 51.06 lakh exceeded profit before tax of Rs 24.83 lakh, whereas Q2 profit after tax of Rs 19.26 lakh was below profit before tax of Rs 25.39 lakh; the filing does not quantify the September-quarter tax effect separately.

Conclusion

Sunil Healthcare's September-quarter results show lower income and profit across both standalone and consolidated reporting. Standalone operating income fell 14% year on year to Rs 20.4075 crore and profit after tax fell 76% to Rs 19.26 lakh, while first-half standalone income declined by Rs 6.983 crore and first-half profit decreased by Rs 37.20 lakh.

The next results will show whether capsule-sale income improves from the Rs 39.621 crore reported in the first half of FY2026-27 and whether post-tax profit changes after the deferred-tax remeasurement recognised in the June quarter. Sunil Healthcare disclosed no revenue, volume, margin or profit target in the 13 November 2026 results announcement.