Associated Alcohols & Breweries' Q2 FY 2025-26 Quarterly Results

Result Summary

• Associated Alcohols & Breweries Ltd reported a 5.1% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 0.5%.
• Its expenses for the quarter were down by 0.1% QoQ and up 0.5% YoY.
• The net profit decreased 40.8% QoQ and decreased 8.6% YoY.
• The earnings per share (EPS) of Associated Alcohols & Breweries Ltd stood at 7.48 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Associated Alcohols & Breweries Ltd is a company in the alcoholic beverages industry, primarily known for its production and distribution of a variety of alcoholic beverages including whisky, rum, and brandy. The company has a long-standing presence in the market, focusing on both domestic and international markets. As a key player in the Indian alcohol industry, it competes with other major producers and is subject to regulatory and market dynamics that influence its operations. Recent developments specific to the company are not available in the provided data, so any significant changes or strategic initiatives undertaken in the recent past are not detailed here.

Revenue

In the second quarter of the fiscal year 2026 (Q2FY26), Associated Alcohols & Breweries Ltd reported a total income of ₹254.88 crores, which represents a quarter-over-quarter (QoQ) decrease of 5.1% from ₹268.50 crores in the first quarter of FY26 (Q1FY26). On a year-over-year (YoY) basis, comparing Q2FY26 to the second quarter of the previous fiscal year (Q2FY25), total income decreased slightly by 0.5% from ₹256.05 crores. This data indicates that the company's revenue generation has faced some challenges both sequentially and annually, amidst a competitive market landscape.

Profitability

The company's profitability metrics for Q2FY26 show a profit before tax (PBT) of ₹18.44 crores, which is down 42.0% QoQ from ₹31.77 crores in Q1FY26 and down 11.8% YoY from ₹20.90 crores in Q2FY25. The tax expense for Q2FY26 was ₹4.43 crores, reflecting a 45.4% QoQ decrease from ₹8.12 crores in Q1FY26 and a 20.6% YoY decrease from ₹5.58 crores in Q2FY25. Consequently, the profit after tax (PAT) for Q2FY26 was ₹14.01 crores, down 40.8% QoQ from ₹23.65 crores in the previous quarter and down 8.6% YoY from ₹15.32 crores in the same quarter last year. The earnings per share (EPS) for Q2FY26 stood at ₹7.48, marking a 39.8% QoQ decline from ₹12.42 in Q1FY26 and an 11.0% YoY decline from ₹8.40 in Q2FY25.

Operating Metrics

Total expenses for the company in Q2FY26 were ₹236.44 crores, slightly decreasing by 0.1% from ₹236.73 crores in Q1FY26 and increasing by 0.5% from ₹235.15 crores in Q2FY25. These figures suggest that while the company managed to control its expenses on a quarterly basis, there was a marginal increase in expenses on an annual basis. The financial data does not provide specific insights into other operational metrics such as production volumes or sales breakdown by product categories, which could offer a more detailed view of the company's operational efficiency and market performance.