Web Element Solutions returns to H1 profit of Rs 10.642 lakh

Web Element Solutions Limited reported a Rs 10.642 lakh net profit for the half year ended September 30, 2026, compared with a Rs 17.750 lakh loss in the corresponding half year ended September 30, 2025. The unaudited H1 FY27 results were approved by its board on November 13, 2026, while revenue from operations declined year on year.

How did Web Element Solutions perform in H1 FY27?

Web Element Solutions returned to profit in H1 FY27, reporting Rs 10.642 lakh after tax against a Rs 17.750 lakh loss in H1 FY26. This is a Rs 28.392 lakh improvement in the reported bottom line between the two half years, and basic and diluted earnings per share, or EPS, moved to Rs 0.157 from a loss per share of Rs 0.262.

Profit before tax was Rs 10.603 lakh for the half year ended September 30, 2026, compared with a pre-tax loss of Rs 24.411 lakh in the corresponding prior-year half. The statement also records current-tax and minimum alternate tax, or MAT, credit items, including a Rs 0.039 lakh adjustment of MAT of earlier years in H1 FY27.

The H1 FY27 profit followed a Rs 51.129 lakh loss for the year ended March 31, 2026. The filing labels the September 2026 financial results as unaudited, while the March 2026 annual figures in the comparative columns are audited.

What changed in Web Element Solutions' income mix?

Web Element Solutions reported Rs 74.886 lakh of revenue from operations in H1 FY27, down from Rs 94.678 lakh in H1 FY26. The Rs 19.792 lakh reduction means operating revenue declined by about 20.9% year on year, even as the company moved into reported profit.

Other income rose to Rs 72.886 lakh in H1 FY27 from Rs 52.678 lakh in the corresponding prior-year period. The Rs 20.208 lakh increase in this line occurred alongside the Rs 35.014 lakh improvement in pre-tax profit, from a Rs 24.411 lakh loss to a Rs 10.603 lakh profit.

The preceding six months ended March 31, 2026 produced Rs 137.857 lakh of revenue from operations, compared with Rs 74.886 lakh in the September 2026 half year. For the full year ended March 31, 2026, revenue from operations was Rs 2.33 crore, providing the annual context for the H1 FY27 operating-revenue figure.

What was Web Element Solutions' financial position at September 2026?

Web Element Solutions had total assets of Rs 7.86 crore at September 30, 2026, compared with Rs 8.07 crore at March 31, 2026. The balance-sheet total declined by Rs 21.328 lakh over the six months, and total equity and liabilities fell by the same amount to Rs 7.86 crore.

Shareholders' funds stood at Rs 7.65 crore at September 30, 2026, down from Rs 7.76 crore at March 31, 2026. Paid-up equity share capital was unchanged at Rs 6.78 crore, while reserves and surplus decreased to Rs 87.409 lakh from Rs 98.051 lakh.

Current liabilities were Rs 20.904 lakh at the September 2026 balance-sheet date, compared with Rs 31.591 lakh at March 2026. The statement does not show long-term borrowings in either of these two columns, while other current liabilities declined to Rs 7.498 lakh from Rs 12.895 lakh.

Non-current assets were Rs 1.80 crore at September 30, 2026, compared with Rs 1.59 crore at March 31, 2026. The filing reports deferred-tax assets of Rs 1.73 crore at September 2026, up from Rs 1.53 crore at the preceding March year-end.

What does Web Element Solutions' cash-flow disclosure show?

Web Element Solutions reported cash and cash equivalents of Rs 27.214 lakh at September 30, 2026, compared with Rs 38.492 lakh at March 31, 2026. The balance therefore declined by Rs 11.278 lakh during H1 FY27, despite the Rs 10.642 lakh reported net profit for the half year.

The company prepared the cash-flow statement under the indirect method prescribed by Accounting Standard 3 on cash-flow statements. Its H1 FY27 reconciliation includes Rs 19.787 lakh of interest and dividend income and Rs 0.577 lakh of depreciation, showing that profit and cash-flow reporting include non-operating and non-cash adjustments.

Web Element Solutions said the cash-flow statement for the six months ended September 30, 2025 was approved by its board but was not subjected to statutory-auditor review. It also regrouped fixed deposits with maturities of more than 12 months from cash and cash equivalents into investing activities to align with the audited financial statements for the year ended March 31, 2026.

Were Web Element Solutions' H1 FY27 results independently reviewed?

Web Element Solutions' H1 FY27 results were subject to a limited review, not an audit, by SDG & Co, Chartered Accountants, dated November 13, 2026. The audit committee reviewed the results before the board approved and took them on record at its meeting on the same date.

The reviewer said nothing had come to its attention that caused it to believe the unaudited standalone results failed to disclose information required under Regulation 33 of the Securities and Exchange Board of India, or SEBI, Listing Obligations and Disclosure Requirements Regulations, 2015, or contained a material misstatement. The report states that a review is based primarily on inquiries and analytical procedures and provides less assurance than an audit.

The filing recorded nil investor complaints pending at the beginning of the period, received during the period, disposed of during the period, or unresolved at its end. It also listed public shareholding of 5,290,900 shares, or 78.09%, at September 30, 2026.

Conclusion

Web Element Solutions' H1 FY27 filing records a move from a Rs 17.750 lakh loss to a Rs 10.642 lakh profit, while revenue from operations fell by Rs 19.792 lakh year on year. Higher other income of Rs 72.886 lakh, compared with Rs 52.678 lakh a year earlier, accompanied the change in the reported result.

The next reported period will indicate whether profitability continues with operating revenue after the September 2026 half-year level of Rs 74.886 lakh, versus Rs 137.857 lakh in the preceding six months. Investors can also monitor cash and cash equivalents, which stood at Rs 27.214 lakh on September 30, 2026, and the effect of the disclosed fixed-deposit reclassification on cash-flow comparability.