Viviana Power Tech quarterly profit reaches Rs 12.03 crore

Viviana Power Tech Limited reported unaudited consolidated profit of Rs 12.03 crore for the quarter ended September 30, 2026, as revenue from operations reached Rs 116.68 crore. Profit rose from Rs 9.02 crore in the June 2026 quarter and Rs 2.00 crore a year earlier, while revenue increased from Rs 73.31 crore and Rs 58.34 crore, respectively.

How did Viviana Power Tech perform in the September 2026 quarter?

Viviana Power Tech reported total income of Rs 122.05 crore in the quarter ended September 30, 2026, including Rs 116.68 crore of revenue from operations and Rs 5.37 crore of other income. Revenue from operations was Rs 73.31 crore in the preceding June 2026 quarter and Rs 58.34 crore in the quarter ended September 30, 2025.

Profit before tax was Rs 17.09 crore in the September 2026 quarter, compared with Rs 8.32 crore in June 2026 and Rs 8.39 crore a year earlier. Tax expense was Rs 5.06 crore, leaving consolidated profit for the period of Rs 12.03 crore; the company presented the financial results as unaudited and subject to limited review.

What changed from the June 2026 quarter?

Viviana Power Tech increased revenue from operations by Rs 43.37 crore sequentially, from Rs 73.31 crore in June 2026 to Rs 116.68 crore in September 2026. Total expenses rose to Rs 104.54 crore from Rs 64.09 crore, while profit before tax increased by Rs 8.77 crore to Rs 17.09 crore.

Finance costs increased to Rs 6.03 crore from Rs 4.91 crore over the same comparison, while employee benefit expense rose to Rs 2.98 crore from Rs 2.25 crore. Other expenses declined to Rs 5.70 crore from Rs 9.44 crore, and depreciation and amortisation fell to Rs 12.60 lakh from Rs 18.07 lakh.

The year-on-year comparison also showed higher reported activity. September-quarter revenue from operations rose by Rs 58.34 crore from Rs 58.34 crore in the quarter ended September 30, 2025, while profit for the period increased by Rs 10.03 crore from Rs 2.00 crore. The filing does not provide management commentary on the causes of these changes.

Which businesses contributed to Viviana Power Tech's results?

Viviana Power Tech identifies two operating segments: job work involving erection and installation of transmission and distribution, or T&D, lines and maintenance of power stations; and manufacturing of transformers. The company’s consolidated quarter ended September 30, 2026 covered both operations, although the clearer segment figures in the filing are reported on a standalone basis.

The standalone segment statement recorded Rs 117.21 crore of September-quarter revenue for the T&D erection and installation operation, with a segment result before finance cost and interest income of Rs 17.55 crore. Transformer manufacturing recorded profit before tax of Rs 17.78 lakh in the same quarter, so these standalone figures are not a direct revenue split of consolidated revenue of Rs 116.68 crore.

Standalone segment assets at September 30, 2026 were Rs 514.63 crore for the T&D operation and Rs 1.19 crore for transformer manufacturing. Segment liabilities were Rs 382.91 crore for T&D and Rs 29.52 lakh for transformer manufacturing, showing that the disclosed standalone asset base was concentrated in the T&D business.

What does Viviana Power Tech's balance sheet show?

Viviana Power Tech reported consolidated total assets of Rs 515.07 crore at September 30, 2026, compared with Rs 622.24 crore at the comparative balance-sheet date of March 31, 2026. Total equity was Rs 132.04 crore, comprising Rs 10.12 crore of share capital and Rs 121.92 crore of other equity.

Current assets stood at Rs 276.27 crore, including trade receivables of Rs 156.43 crore, inventories of Rs 11.36 crore and cash and cash equivalents of Rs 18.24 lakh. Non-current assets were Rs 238.79 crore, including Rs 140.52 crore of other non-current assets, Rs 64.78 crore of deferred-tax assets and Rs 24.37 crore of loans.

Total consolidated liabilities were Rs 382.03 crore at September 30, 2026, consisting of Rs 139.60 crore of non-current liabilities and Rs 243.03 crore of current liabilities. Long-term borrowings were Rs 56.62 crore and short-term borrowings were Rs 70.77 crore, while current other financial liabilities were Rs 105.83 crore.

How did Viviana Power Tech's cash flow move in the first half?

Viviana Power Tech reported a consolidated net cash outflow from operating activities of Rs 7.24 crore for the period ended September 30, 2026. Cash generated from operating activities before tax was negative Rs 40.72 crore, and the cash-flow statement showed taxes paid or refunded of negative Rs 4.48 crore.

Working-capital movements included a Rs 224.69 crore increase in trade receivables and a Rs 33.22 crore increase in other current assets. Trade payables decreased by Rs 78.50 crore, while inventories decreased by Rs 3.07 crore, according to the indirect-method cash-flow statement.

Investing activities used Rs 11.67 crore in the six-month period, including Rs 10.02 crore for bank balances not considered cash equivalents and Rs 1.28 crore of advances for capital expenditure. Financing activities generated Rs 17.46 crore, as increases in long-term borrowings of Rs 21.97 crore and short-term borrowings of Rs 5.44 crore were partly offset by Rs 8.25 crore of finance costs and Rs 1.70 crore of non-convertible debenture issue expenses.

Cash and cash equivalents were Rs 18.24 lakh at September 30, 2026, compared with Rs 1.63 crore at March 31, 2026. The cash-flow statement reported a net decrease of Rs 1.45 crore during the period, after the operating, investing and financing movements.

Conclusion

Viviana Power Tech combined higher September-quarter revenue of Rs 116.68 crore with consolidated profit of Rs 12.03 crore, exceeding the June 2026 and September 2025 profit figures. The standalone segment disclosure places the larger disclosed operating and asset base in T&D line erection, installation and power-station maintenance, rather than transformer manufacturing.

The next reporting period should show whether revenue growth translates into collections and operating cash generation. At September 30, 2026, trade receivables were Rs 156.43 crore, operating cash flow for the six months was negative Rs 7.24 crore, and cash ended at Rs 18.24 lakh after financing inflows of Rs 17.46 crore. The filing provides no revenue target or future operating guidance.